Search

Ausable Valley Central School District - Claims Auditing (2018M-190)

… payment. Key Findings Signed checks were printed before the claims auditor audited and approved the claims. Claims totaling $27,888 for 15 check … and have initiated, or indicated they planned to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-claims-auditing-2018m-190

Bellmore Union Free School District – Payroll (2023M-129)

… [read complete report – pdf] Audit Objective Determine whether Bellmore … increased the risk that employees may have been paid for unnecessary overtime. We reviewed 169 overtime request forms (forms) and the associated timesheets for five Facilities and Transportation Department …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/bellmore-union-free-school-district-payroll-2023m-129

NY Full-Time Equivalent Employees Dashboard

… NY Full-Time Equivalent Employees Dashboard The Office of the New York State Comptroller processes pay … (FTE) employees by agency since 2014. About the Dashboard FTEs reflect the total of salaried and hourly employees that are active or on leave with pay during a representative pay …

https://www.osc.ny.gov/ny-full-time-equivalent-employees-dashboard

Village of Old Westbury – Justice Court (2017M-64)

… of Audit The purpose of our audit was to examine the Court’s financial operations for the period June 1, 2015 … Justice and two appointed Acting Justices who preside over Court operations. Key Findings The Justices did not perform … Village of Old Westbury Justice Court 2017M64 …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64

Village of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)

… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight of nonpayroll … collection of delinquent real property taxes. Key Findings The Board: Did not ensure all disbursements were approved … were supported and for proper purposes. Began to effectively enforce the collection of delinquent real …

https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018m

Jericho Water District – Water Use Charges (2013M-395)

… was to determine if the District billed and collected water usage charges in an accurate and timely manner for the … 1, 2012 through September 30, 2013. Background The Jericho Water District is located in the Town of Oyster Bay in Nassau … $9.5 million, which was generated primarily from water usage charges and real property taxes. The District’s …

https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395

Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)

… for, secured and properly procured fuel and motor oil inventories. Key Findings Officials did not adequately … account for, secure or properly procure fuel and motor oil inventories. Had officials properly administered these … We identified: Unaccounted for diesel, gasoline and motor oil totaling $81,980. Unreimbursed fuel usage by the Plymouth …

https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16

Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)

… the District has an agreement with each bank and all three banks offer various security controls such as callback … security controls in the written agreement with the banks in which District funds have been deposited. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-over

Village of Brushton – Fiscal Oversight (2014M-235)

… audit and approval. The Board did not annually audit or cause an audit of the Clerk-Treasurer’s records and reports. … after the Board’s audit and approval. Annually audit or cause an audit of the Clerk-Treasurer’s records and reports. …

https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235

Child Support and Spousal Maintenance – Divorce and Your Benefits

… An Income Withholding Order for child support or spousal maintenance that was served on a member’s … be served on NYSLRS after the member retires for child support or spousal maintenance to be deducted. NYSLRS can … spousal maintenance if required by a DRO, but not child support. Rev. 2/23 …

https://www.osc.ny.gov/retirement/members/divorce/child-support-and-spousal-maintenance

CUNY Bulletin No. CU-588

… Employees represented by UBCJA in Bargaining Units TA and T6 Effective Date(s) Paychecks dated June 8, 2017 OSC Actions OSC will identify employees in Bargaining Unit TA and T6 with Dues (Code 272) and Agency Shop Fee (Code … will automatically be updated as follows: Bargaining Unit TA Old Rate: $49.69 New Rate: $62.19 Bargaining Unit T6 Old …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-588-united-brotherhood-carpenters-and-joiners-america-ubcja

Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)

… report – pdf] Audit Objective Determine whether Middle Country Central School District (District) officials provided … audit school middle country extraclassroom activity …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-funds

Garden City Union Free School District – IT Asset Management (2023M-161)

… pdf] Audit Objective Determine whether Garden City Union Free School District (District) officials tracked, … Determine whether Garden City Union Free School District District officials tracked inventoried …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161

Alexandria Central School District – Financial Condition (2016M-5)

… July 1, 2014 through September 30, 2015. Background The Alexandria Central School District is located in the Towns of Alexandria, Orleans and Theresa in Jefferson County, and the … Alexandria Central School District Financial Condition 2016M5 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5

Town of Lake Luzerne – Procurement (2022M-95)

… provisions of the Town’s procurement policy (Policy). As a result, Town officials did not seek competition when … taxpayers at least $37,000. Seek competitive quotes for 27 purchases totaling $144,155. Justify, authorize and/or … services in the most prudent and economical manner. As a result, the Town risks acquiring further goods and services …

https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95

LaFayette Central School District - Fixed Assets (2018M-073)

… with a value that exceeds the established threshold have a tag identifying them as District property. Review fixed asset …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073

Red Creek Central School District – Financial Condition (2016M-365)

… Creek Central School District is located in the Towns of Butler and Wolcott in Wayne County and the Towns of Victory, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365

East Islip Public Library – Cash Receipts (2017M-223)

… 2017. Background The East Islip Public Library is located in the Town of Islip in Suffolk County. The Library is … for all collections. Library staff did not properly account for attraction tickets purchased and sold. The … press-numbered receipts, cash register receipts or a cash log that indicates when and from whom payment was received, …

https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223