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Rush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)

… did not ensure that credit card charges were reconciled in a timely manner and audited, as required, prior to …

https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0

Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)

… the District on January 6, 2022. She was sentenced to pay full restitution to the District. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-and

Theresa Fire District – Board Oversight and Financial Management (2021M-60)

… reports with the Office of the State Comptroller (OSC) in a timely manner. The 2017 through 2019 annual reports were … on historic trends. The District ended 2019 with $345,000 in surplus fund balance – enough to fund nearly two years’ of …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60

Town of Danby – Claims Processing and Procurement (2022M-127)

… are not competitively procured, they may not be procured in a cost-effective manner. Also, when claims are not … for payment. The Board approved 19 claims twice, resulting in duplicate payments totaling $33,282. 44 of 97 credit card … to the former Town Supervisor (Supervisor), resulting in overpayments totaling at least $12,043. Key …

https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127

Village of Port Jefferson – Justice Court Operations (2020M-56)

… Findings The Justices did not provide adequate oversight of Court operations. As a result, errors and irregularities … Senior Court Clerk’s duties were not properly segregated. Bank records provided by the Senior Court Clerk to the … office were altered. There was a cash shortage of $2,096. The Senior Court Clerk deposited 12 personal …

https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56

Saranac Central School District – Tuition Billing and Collections (2023M-90)

… (District) officials properly billed and collected tuition for nonresident foster care students enrolled at the … District officials did not properly bill and collect tuition for nonresident foster care students enrolled at the … March 27, 2023, the District had not collected $59,336 of tuition billed and did not bill $4,345 for tuition due. As a …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90

Woodbourne Fire District – Board Oversight (2023M-98)

… (Board) provided adequate oversight of the District’s financial operations. Key Findings The Board did not provide adequate oversight of the District’s financial operations. As a result, the Board hindered their ability to make informed financial decisions and levied taxes that were more than …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98

Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)

… former Supervisor was sentenced in February 2024.He paid full restitution of nearly $11,000 and was barred from …

https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172

Albany Leadership Charter School for Girls – Cash Collections (2022M-165)

… audit charter school school district cash collections …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165

Village of Hewlett Neck – Treasurer’s Duties (2022M-159)

… checks in the absence of the Treasurer, Deputy Treasurer or Mayor. In addition, the Board did not correct significant … the Treasurer’s duties and proper segregation of duties or compensating controls including supervisory review of all …

https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159

Town of Gorham – Procurement (2024M-7)

… an increased risk that the Town paid more than necessary for goods and services or made purchases that were not for Town purposes. For example, we reviewed: 65 individual and aggregate …

https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7

Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)

… – pdf] Audit Objective Determine whether the Town of White Creek (Town) Supervisor provided proper oversight of … audit white creek town …

https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41

Colesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)

… for the 2013 fiscal year. Key Findings The District does not have adequate financial policies and procedures. … and reporting were followed. In addition, the Treasurer does not reconcile the bank accounts on a monthly basis. The … their approvals to pay these claims. However, the Board does not see check images in the subsequent month to verify …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operations

Real Property Tax Exemptions Administration (2017-MR-4)

… The purpose of our audit was to determine whether town assessors were properly administering select real property … to granted exemptions and consult with the New York State Office of Real Property Tax Services or applicable County Real Property Tax Services Office, as necessary, for …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4

Global Concepts Charter School – Cash Disbursements (2017M-126)

… of our audit was to evaluate the cash disbursement process for the period July 1, 2015 through March 17, 2017. … by a five-member Board of Trustees. Operating expenses for the 2016-17 fiscal year totaled approximately $11.3 … check signer. School officials did not seek competition for 39 of the 48 purchases we reviewed. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126

State Agencies Bulletin No. 1735.3

… of the Division of the Budget (DOB) approved minimum wage. Affected Employees Employees in annual positions, … and revised June 18, 2019 ) authorized the minimum hourly wage be increased for seasonal and other non-statutory … procedure to use the new Reason Code to pay employees a base salary equal to the annualized DOB approved minimum …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17353-minimum-wage-annual-employees

SUNY Bulletin No. SU-311

… employee’s taxable gross, and reported on the employee’s Form W-2. The adjustments (AJR, ARC, ARO, and Retro (RXX)) … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original death certificate and a Report of Check Exchange ( Form AC 1476-P ). If a Next of Kin Affidavit has been …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-311-july-2020-state-university-new-york-suny

State Agencies Bulletin No. 800

… of the availability of Control-D report NPAY779 (Merit Step Eligibility Listing) that lists potentially eligible employees for the Merit Step payment and to provide instructions for submitting … processing this payment. Affected Employees Merit Step eligible employees in Bargaining Units 05 and 67 with a …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/800-april-2008-public-employees-federation-pef-merit-step-listings-and