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Management and Control of Overtime Costs (Follow-Up)

… not in the best interest of HHC, as employees responsible for patient care routinely worked excessive overtime shifts …

https://www.osc.ny.gov/state-agencies/audits/2014/12/23/management-and-control-overtime-costs-follow

Liberty Central School District – Information Technology (2022M-73)

… pdf] Audit Objective Determine whether the Liberty Central School District (District) Board of Education (Board) and … corrective action. … Determine whether the Liberty Central School DistrictDistrict Board of Education Board and District …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73

Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)

… approved and supported. We attribute the audit findings to inadequate Board oversight, policies and procedures and … leave accrual payments, including $47,673 in overpayments to the Interim Superintendent. The Interim Superintendent was … or Board resolution. As a result, payroll staff were unable to interpret what benefits employees are entitled to …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15

Adirondack Central School District – Information Technology (2022M-61)

… adequate information technology (IT) controls over the District’s network to help safeguard personal, private, … provider was paid $526,500 but officials did not have a written service level agreement (SLA) to clearly identify … adequate IT controls to manage network user accounts. Of the 343 network accounts reviewed, 64 accounts were not …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61

City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)

… and calculated revenues upon which their payments in lieu of taxes (PILOTs) are based on. These projects have … monitor projects’ progress and document findings in writing. Require the City or one of the taxing …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-project

Town of Webb Union Free School District – Financial Management (2022M-53)

… report - pdf] Audit Objective Determine whether the Town of Webb Union Free School District (District) Board (Board) … in the 2018-19 through 2020-21 budgets by a total of $3.7 million (16 percent) and appropriated fund balance … fund balance increased to approximately 26 percent, as of June 30, 2021, exceeding the four percent statutory limit. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53

East Moriches Union Free School District – Financial Condition Management (2022M-1)

… balance is enough to cover annual retirement contributions for nine years. Key Recommendations Develop and adopt …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-management

Town of Frankfort – Justice Court Operations (2022M-16)

… oversight of Justice Court (Court) financial activities and ensured collections were properly deposited, reported and remitted. Key Findings The Justices did not provide … agreed with monthly reports, 15 of 19 monthly reports for former Justice Madia and Justice Zennamo were …

https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16

New York State Comptroller DiNapoli Statement on Former Orange County IDA Officials Guilty Plea

… light and recover their ill-gotten gains.” Press Release DA Hoovler Announces Felony Guilty Pleas In Orange County …

https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-former-orange-county-ida-officials-guilty-plea

Town of Butternuts – Disbursements (2021M-62)

… oversight of the disbursement process and exceeded its authority under New York State Town Law (Town Law) by … New York State General Municipal Law (GML) by allowing a third-party vendor direct access to the Town’s bank account … the use of debit cards. Discontinue allowing the service provider access to the Town bank account. Town …

https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62

Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)

… (CBA). The Board and officials did not properly monitor to ensure the annual report filed with the New York State … of the State Comptroller (OSC) was accurate with respect to job performance, sales tax exemptions and payment in lieu of taxes (PILOT) information for current and active projects. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approval

State Agencies Bulletin No. 142

… Fee 3.86 Associate Members 2.00 Dues and agency shop fees for part-time, annual-salaried employees are calculated on …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/142-csea-dues-and-agency-shop-fee-increase

Village of Fort Plain – Leave Benefits (2020M-101)

… and have initiated or indicated they planned to initiate corrective action. … Determine whether Village of …

https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101

Southern Cayuga Central School District – Financial Condition (2020M-77)

… Adopt budgets that include reasonable estimates for revenues, appropriations and the amount of fund balance …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77

Dalton-Nunda Central School District – Financial Management (2020M-92)

… manage fund balance and reserves. The Board’s actions to manage fund balance were not transparent and made it appear that the District needed to both increase taxes and use appropriated fund balance to close projected budget gaps. The Board circumvented the …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92

Examples from GASB Statement 34 - Statement of Net Assets

… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Net Assets December 31, 2002 …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assets

State Agencies Bulletin No. 297

… must change the dues amount if the employee's percentage of time worked changes to part-time, goes on sick leave at …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/297-csea-dues-and-agency-shop-fee-increase-deduction-codes-201-and-212

Village of Stamford – Claims Audit (2022M-197)

… – pdf] Audit Objective Determine whether the Village of Stamford (Village) Board of Trustees (Board) effectively … made for unsupported and/or improper claims and were not in the taxpayers’ best interest. During the audit period, the … with competitive bidding requirements or the Village’s procurement policy. Five claims totaling $1,334 included …

https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197