Search
Town of Darien – State Contract Loader Purchases (2013M-88)
… not verify that they received the correct State contract prices for the four loaders they purchased in 2011, 2012 and … appropriate contract discounts, or compare the resultant prices with the invoice prices. Therefore, Town officials cannot demonstrate that …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88Village of Hewlett Neck – Financial Management (2022M-35)
… plans for the fiscal year. Reduce surplus fund balance to a reasonable amount by using it to fund needed reserves and reducing the tax levy. Village …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35Weedsport Central School District – Procurement and Claims Audit (2021M-199)
… policy and statutory requirements when procuring goods and services. Determine whether claims had adequate supporting … District’s procurement policy when purchasing goods and services. Also, claims did not have adequate supporting … did not seek competition for the District’s external audit services, as required. 23 claims totaling $49,478 were not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-procurement-and-claims-audit-2021m-199Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
Determine whether goods and services were procured in a manner consistent with the procurement policy
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeDiNapoli Honors Hispanic Leaders
… chief director of Services and Operations of Circulo de la Hispanidad, who oversees services for children, adults …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-honors-hispanic-leadersNewburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… with statutory requirements. Ensure all electronic and digital equipment are inventoried and devices purchased are …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andFranklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… from the hamlet of Franklin Square, Nassau County, in which it is located. The District is governed by an … no use was recorded for either vehicle in the vehicle use log until May 2016. Key Recommendations Determine whether the … use of public funds. Enforce the use of the vehicle use log by ensuring that the log is completely filled out each …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Internal Control
… Control in the Federal Government (Green Book) Provides a framework that incorporates the increasing use of … guidance developed in the private sector (COSO). OMB A-123 Management's Responsibility for Internal Control …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlHewlett Bay Fire District
… Purpose of Audit The purpose of our audit was to assess the District’s procedures for procuring … Consider amending the District’s procurement policy to include the use of competitive methods when procuring …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtMechanicville City School District – Financial Condition (2017M-93)
… kept the unrestricted fund balance within statutory limits for the period July 1, 2013 through January 31, 2017. … which has approximately 1,330 students, is governed by a seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $23.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93Overview – Career Plan
… Your pension is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 consecutive months of service when your earnings were highest. For Tier 6 …
https://www.osc.ny.gov/retirement/publications/1642/overviewOverview – New Career Plan
… of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the … months of service when your earnings were highest. For Tier 6 members, it is the average of your highest 60 … in the FAS;* Holiday pay; Noncompensatory overtime earned for each year in the FAS period;* and Longevity payment …
https://www.osc.ny.gov/retirement/publications/1515/overviewOverview – Non-Contributory Plan with Guaranteed Benefits
… of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the … months of service when your earnings were highest. For Tier 6 members, it is the average of your highest 60 … in the FAS;* Holiday pay; Noncompensatory overtime earned for each year in the FAS period;* and Longevity payment …
https://www.osc.ny.gov/retirement/publications/1513/overviewOverview – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Your pension is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 consecutive months of service when your earnings were highest. For Tier 6 …
https://www.osc.ny.gov/retirement/publications/1511/overviewOverview – Police and Fire Plan
… Your pension is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 consecutive months of service when your earnings were highest. For Tier 6 …
https://www.osc.ny.gov/retirement/publications/1512/overviewTown of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… reported hours on her Town of Alexandria (Town) time sheets that coincided with hours worked at other … and reported. Key Findings Sixty-three of the 67 time sheets (approximately 94 percent) completed by the Clerk … approval. The Clerk reported 405 hours on her Town time sheets totaling $5,868 that coincided with hours worked at …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsOppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… Purpose of Audit The purpose of our audit was to determine whether the Board adequately managed District … estimates are reasonable. Reduce unrestricted fund balance to an amount permitted by law. The Transportation Supervisor …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialState Comptroller DiNapoli Releases Local Government Audits
… plans. Meridale Fire Department and Emergency Squad – Cash Receipts and Disbursements (Delaware County) Cash receipt and disbursement duties were not adequately … than $8,400 were deposited between 26 and 59 days after collection. Town of Westford – Financial Operations Oversight …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-auditsBrushton-Moira Central School District – Financial Condition (2015M-340)
… Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2012 through … in the Towns of Bangor, Brandon, Dickinson and Moira in Franklin County and the Towns of Brasher and Lawrence in St. Lawrence County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340DiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… The remaining Fund assets by allocation are invested in cash, bonds, and mortgages (22.22%), private equity (14.45%), …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarter