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Town of Putnam – Accounting Records and Reports (2022M-188)
… and reports, as required, in a complete, accurate, up to date or timely manner . Without reliable accounting … Board (Board) cannot make sound financial decisions. Due to the Supervisor’s lack of oversight of the former … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comments …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Farmingdale Union Free School District – Financial Condition (2016M-235)
… our audit was to review the District’s financial condition for the period July 1, 2014 through February 29, 2016. … The Farmingdale Union Free School District is located in the Towns of Oyster Bay in Nassau County and Babylon in Suffolk County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… policies and procedures to ensure that District property was purchased and disposed of in a legitimate and … Law due to performing conflicting duties. The District’s property sale and disposal policy does not contain any …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseEscalation – Article 14 Benefits
… is the annual increase or decrease of a benefit, based on the cost-of-living index. Service retirement benefits can be eligible for either full or partial escalation. If a benefit is … the date you become eligible for that benefit. For death benefit payments, it is the first day of the month …
https://www.osc.ny.gov/retirement/publications/1644/escalationBridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… award program (LOSAP) and procured goods and services in accordance with the District’s procurement policy and … Towns of Southampton and East Hampton and Suffolk County, in which it is located. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingAlbany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… not be conducting inspections of all eligible businesses in the County and fines are being imposed below the maximum …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andTown of Carlisle – Fund Balance (2017M-106)
… 7, 2017. Background The Town of Carlisle is located in Schoharie County and has a population of approximately 2,000. The Town is governed by … totaled $827,305. Key Findings The Board has not developed a fund balance policy or comprehensive long-term financial …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… Background The Village/Town of Mount Kisco is located in Westchester County and has a population of 9,983. The … parking tickets and collected approximately $721,000 in fines and penalties for parking violations. Key Finding … of collection, the Village/Town still had $1.17 million in cumulative unpaid parking tickets outstanding as of May …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255Onteora Central School District – Information Technology (2015M-92)
… the District’s IT assets were adequately safeguarded for the period July 1, 2013 through November 5, 2014. … The Onteora Central School District serves students in the Ulster County Towns of Hurley, Marbletown, Olive, … of approximately 1,400 students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $51.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Valhalla Union Free School District – Financial Condition (2015M-333)
… through September 30, 2015. Background The Valhalla Union Free School District serves parts of the Towns of Greenburgh, … in compliance with statutory directives. … Valhalla Union Free School District Financial Condition 2015M333 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Cancellation Confirmation
… reservation, please contact the hotel directly to cancel. For questions, contact [email protected] . … test …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/cancellation-confirmationIroquois Central School District - Financial Management (2018M-102)
… fund balance, which annually averaged $1.8 million, was not needed to finance operations. The Board and District officials did … are necessary and reasonable, and use excess amounts in accordance with applicable statutes in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102East Quogue Union Free School District - Claims Auditing (2019M-78)
Determine whether claims were adequately supported and properly audited before payment
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78South Colonie Central School District - Allocation of Personnel Costs (2020M-10)
… policy. Except for minor discrepancies, which we discussed with District officials, we found teacher center personnel … payments for the eight individuals working in the Pre-K program by tracing personnel costs to CBAs and payroll … $745,262, of which $358,384 was funded using general fund money, were adequately supported and properly allocated. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10Village of Monticello – Payroll (2022M-59)
… report – pdf] Audit Objective Determine whether Village of Monticello (Village) officials ensured that payroll and … for the limited periods that we reviewed, 11 (15 percent) of the Village’s employees received erroneous compensation … resolutions, undocumented verbal agreements and a lack of Board oversight, training and controls, the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59Town of Preston - Financial Management (2018M-81)
… [read complete report - pdf] Audit Objective Determine whether the Board … Adopt budgets that include realistic estimates for revenues and expenditures. Develop and adopt a fund …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81Town of Homer – Non-Payroll Disbursements (2023M-63)
… report – pdf] Audit Objective Determine whether the Town of Homer (Town) Board (Board) and Town Supervisor (Supervisor) provided adequate oversight of non-payroll disbursements. Key Findings The Board and Supervisor did not provide adequate oversight of non-payroll disbursements. As a result, Town officials …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Town of Putnam Valley – Purchasing (2013M-193)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Town’s purchasing practices for the period January 1, 2012 to March 6, 2013. Background The Town of Putnam Valley is … million in total. We also reviewed supporting documents to verify that procurements and subsequent payments were …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193CUNY Bulletin No. CU-730
… is to notify agencies of an automatic dues increase for employees represented by DC37, Local 2054 in Bargaining Units TK, TY, and SF. Affected Employees Employees represented by DC37, Local 2054 in Bargaining Units TK, TY, and SF are affected. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-730-district-council-37-dc37-local-2054-dues-increaseState Agencies Bulletin No. 1923
… an increase in dues for Police Benevolent Association of New York State, Inc. (University Police, Encon Police, Park Police, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1923-police-benevolent-association-new-york-state-inc-pbanys-dues-increase