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Roosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… officials created an expenditure code entitled “building fund” and budgeted $4.8 million in the 2010-11 fiscal year, …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsService Retirement Benefit – Regional State Park Police Plan
… You may retire at any age after completing 25 years of regional state park or New York State police officer … served 25 years as a regional state park police officer. The Benefit With 25 years of creditable service, your … for Tier 2, 3, 5 and 6 members. Under this special plan, the total benefit cannot exceed 75 percent of your FAS if you …
https://www.osc.ny.gov/retirement/publications/1867/service-retirement-benefitOtisco Fire District – Financial Operations (2016M-415)
… a district corporation of the State, distinct and separate from the Town of Otisco in Onondaga County. The District is … performs an annual audit of the Treasurer's records as required by law. Ensure that the Treasurer submits bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Newburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
… of financial operations and disbursement processes for the period July 1, 2013 through June 30, 2014. Background … The Newburgh Preparatory Charter High School is located in the City of Newburgh, Orange County, and provides high … to approximately 60 students. The School is governed by a seven-member Board of Trustees. Operating expenditures for …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursementsOgdensburg City School District – Payroll (2016M-250)
… Purpose of Audit The purpose of our audit was to evaluate the District's payroll procedures for the period … all aspects of payroll transactions. If it is not feasible to adequately segregate these duties, District officials … independent employee also should compare payroll registers to source documents. … Ogdensburg City School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250Saratoga County – County Bridge Maintenance (S9-13-7)
… Purpose of Audit The purpose of our audit was to determine whether … counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7Cattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… internal controls over select financial activities for the period January 1, 2011 through December 19, 2012. … located in the southwest portion of New York State and has a population of 80,317. The County is comprised of two … detailed reports. Monitor and pursue delinquent loan payments in accordance with the MDLF Operations Manual. …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68DiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… Local government sales tax collections in New York state totaled $23.4 billion in calendar year 2024, an … million from 2023, according to a report released today by State Comptroller Thomas P. DiNapoli. This was the slowest … sales tax growth of 2.8% in 2024 outpaced the rest of the state (0.6%) for the third consecutive year. Growth in the …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Thurston Fire Company – Board Oversight (2016M-429)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that financial activity was properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Ignition Interlock Program Monitoring (2015-MS-4)
… to determine if counties using public resources for the State’s Ignition Interlock Program were adequately monitoring … May 29, 2015. Background On November 18, 2009, New York State enacted the Child Passenger Protection Act, commonly … own or operate for a certain period of time. The New York State Division of Criminal Justice Services has regulations …
https://www.osc.ny.gov/local-government/audits/county/2016/04/25/ignition-interlock-program-monitoring-2015-ms-4Trumansburg Central School District – School Lunch Operations (2015M-171)
… year are $514,510, funded primarily with federal and State aid and revenue from the sale of food to students and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Unified Court System Bulletin No. UCS-295
… of the year prior to the SLED payment and March 31 of the calendar year in which the SLED payment is made. Agency … calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin Board – Payroll Manuals > Earnings Manual > Time Entry Payments > …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-295-april-2021-unified-court-system-ucs-security-and-lawCUNY Bulletin No. CU-534
… the last 12 months (unless promoted from a civil service list). Not be on probation. Agency Actions Prior to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-534-lump-sum-merit-awards-non-managerial-classified-employeesInternal Control
… Certification of Internal Controls over Payments Federal Resources GAO Standards for Internal Control in the Federal Government (Green Book) Provides a framework that … (IIA) NYS Internal Control Association (NYSICA) State & Federal Agencies NYS Division of Budget (DOB) NYS Office of …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlDual Employment
… Purpose To determine whether Office for People With Developmental Disabilities (OPWDD) employees … State or New York City agency, 81 of whom we selected for further review based on several risk factors. Detailed … time and attendance rules, resulting in payroll payments for time potentially not worked. Several cases showed a …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employmentAfton Fire District – Internal Controls Over Financial Operations (2013M-248)
… the Board has adopted a code of ethics, it has not adopted investment or procurement policies. Although the Treasurer … reviewed as of July 31, 2013. Key Recommendations Adopt investment and procurement policies. Ensure that the Board is …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Bradford Central School District – Financial Management (2016M-253)
… Purpose of Audit The purpose of our audit was to evaluate the District's financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Hillside Fire District – Cash Receipts and Disbursements (2016M-284)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284Shelter Rock Public Library District – Bank Reconciliations (2015M-249)
… Purpose of Audit The purpose of our audit was to examine whether Library officials ensured … accurately performed and reviewed in a timely manner for the period January 1, 2014 through June 30, 2015. Background …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249Germantown Fire District – Board Oversight (2014M-166)
… when it renewed its contract with a Commissioner’s spouse in 2013. The District does not have policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166