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Ulster County Community College - Retiree Health Insurance and Payroll (2018M-123)
… adequate internal controls over: The retiree health insurance contribution billing process. The payroll process. … Officials did not: Properly account for retiree health insurance billings. Ensure the continued eligibility of … are performed to determine status of retiree health insurance accounts. Attempt to recover premiums paid for …
https://www.osc.ny.gov/local-government/audits/community-college/2018/10/26/ulster-county-community-college-retiree-health-insurance-and-payrollSouthold Union Free School District - Leave Accruals (2018M-113)
… 16 errors resulting in leave balances being overstated by a total of 9.5 days valued at $3,623. Key Recommendations … and monitored. Provide oversight of duties performed by the District Clerk. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113DiNapoli: Springport Town Clerk Pleads Guilty After Faking Retirement Benefits
… Town Court to official misconduct and attempted computer trespass, and agreed to resign for her attempts to boost her … Town Court to official misconduct and attempted computer trespass and agreed to resign for her attempts to boost her …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-springport-town-clerk-pleads-guilty-after-faking-retirement-benefitsParishville-Hopkinton Central School District – IT Asset Management (S9-22-19)
… District inventory records are complete and include the detail necessary to adequately track and locate IT assets. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22Cost-of-Living Adjustment – Divorce and Your Benefits
… may be entitled to a portion of a retiree’s cost-of-living adjustment (COLA) , not as an option beneficiary, but … monthly retirement benefit while the retiree is still living. A DRO will be reviewed to determine whether it …
https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustmentDiNapoli: Franklin School District Saves $826,000 in Health Care Costs
… count,” said DiNapoli. “I commend district officials for their proactive approach and implementing cost-saving … have paid a total of $321,000 in health insurance premiums for these individuals. The district’s health insurance … averaged $705,000 per year over the last three years. For a copy of the audit, visit: …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-franklin-school-district-saves-826000-health-care-costsRensselaer City School District – Financial Condition (2016M-286)
… Purpose of Audit The purpose of our audit was to determine if the Board properly managed … The Rensselaer City School District is located in the City of Rensselaer in Rensselaer County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286State Comptroller DiNapoli Releases School District Audits
… select special education programs in-house. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1Comptroller DiNapoli Releases School District Audits
… Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1Allegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… Purpose of Audit The purpose of our audit was to determine whether Company controls were … The Allegany Engine Company, Inc. is located in the Town of Allegany, Cattaraugus County. The Company, which is …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176Barnard Fire Department – Financial Controls (2015M-134)
… Greece, Monroe County. The Department, which is governed by a five-member Board of Directors, is affiliated with the … to perform the key financial oversight duties required by the bylaws. Neither the Treasurer nor the Board prepared …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Rotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
… function for the period July 1, 2011, to October 31, 2012. Background The Rotterdam-Mohonasen Central School … members. Budgeted general fund expenditures for the 2012-13 fiscal year are approximately $44 million, and were …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19About Employer Contribution Rates – What Every Employer Should Know
… completed State fiscal year; and The employer contribution rates for the retirement plans and optional benefits the … responsible for determining required employer contribution rates. For more information, including how contribution rates are determined, visit our Employer Contributions and …
https://www.osc.ny.gov/retirement/employers/partnership/about-employer-contribution-ratesAccounts Payable Advisory No. 61
… regarding expedite requests. In certain limited cases, an agency may request that BSE expedite our review and approval of vouchers to create a payment sooner than the standard process allows. In these limited situations, the agency must be able to demonstrate to BSE that expediting the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requestsMcLean Fire District - Financial Operations (2017M-296)
… The Treasurer did not adequately secure unused check stock. Key Recommendations The Board should ensure the annual … of our audit. The Treasurer should secure District check stock. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296Pocantico Hills Central School District - Procurement (2018M-187)
… sought competition for goods and services not subject to competitive bidding. Noteworthy Achievements The District … Municipal Law and has established adequate procedures to procure goods and services not subject to competitive bidding. We reviewed the District's …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187Clinton County - Separation Payments (2018M-44)
… four former employees were overpaid a combined total of $10,089 and three former employees were underpaid a combined total of $403. Key Recommendations Implement an independent review and approval of separation payments. Direct the County’s legal counsel to …
https://www.osc.ny.gov/local-government/audits/county/2018/06/15/clinton-county-separation-payments-2018m-44Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… School for Girls (School) Board of Trustees (Board) and officials ensured collections were properly accounted for and deposited in a timely manner. Key Findings The Board and School officials did not ensure collections were properly …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… reserve fund balance. District officials generally agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… which is governed by a seven-member Board of Directors per its bylaws, provides fire protection services to Town … officials did not maintain accurate records to show how much money was collected from the 2013 Dice Run, or the total …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014m