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Ravena-Coeymans-Selkirk Community Library – Claims Processing (2015M-28)

… The Ravena-Coeymans-Selkirk Community Library is located in the Village of Ravena, which is within the Town of Coeymans in Albany County. The Library is a public school library that …

https://www.osc.ny.gov/local-government/audits/library/2015/06/12/ravena-coeymans-selkirk-community-library-claims-processing-2015m-28

Gloversville Public Library – Claims Processing (2014M-81)

… Purpose of Audit The purpose of our audit was to evaluate the Library’s internal controls over claims … Key Finding The Board does not have policies or procedures to ensure that claims are adequately documented, audited and … Establish a claims processing policy and procedures to ensure that claims are properly documented and audit all …

https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81

Poughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)

… Determine whether the Board provided adequate oversight of extra-classroom activity (ECA) finances and properly … … Determine whether the Board provided adequate oversight of extraclassroom activity ECA finances …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-and

Village of Red Hook - Procurement and Claims Auditing (2019M-100)

… did not properly audit claims. Key Recommendations Adhere to the procurement policy. Revise the procurement policy to include a competitive process for obtaining professional … findings and recommendations, but indicated they planned to implement some of our recommendations. Appendix B includes …

https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100

Lakeland Central School District - Reserves Management (2019M-113)

… the financial objectives, funding levels and conditions for use for the District’s reserves. The District’s tax certiorari … objectives, optimal funding levels and conditions for use for each reserve. Perform an analysis of the tax …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113

Town of Union Vale - Payroll (2018M-31)

… sign time sheets as required. Key Recommendations Consult with counsel to determine whether to recover overpayments and … receive benefits. Town officials generally agreed with our recommendations and indicated they have taken, or …

https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31

Village of West Haverstraw - Summer Program (2019M-146)

… program (Program) collections were properly accounted for, receipts were properly collected, deposited timely and … Program Coordinator (Coordinator), who deposited receipts for the 2018 Program, did not deposit all funds intact. The … pay vendors and reimburse staff who purchased incidentals for the Program. Payments made to a movie theater totaling …

https://www.osc.ny.gov/local-government/audits/village/2019/11/22/village-west-haverstraw-summer-program-2019m-146

Town of Johnstown - Fuel Inventory (2019M-178)

… is monitored. Maintain fuel inventory records that include all fuel use and perform periodic stick-measured readings of …

https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178

Town of Hamburg - Woodlawn Beach State Park Receipts (2019M-79)

… were not accurately completed. As a result, we were unable to determine whether employees properly collected fees for … rental agent does not provide copies of rental contracts to the recreation department office. Key Recommendations Provide training to employees on how to complete daily tally sheets and ensure …

https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-woodlawn-beach-state-park-receipts-2019m-79

Watervliet Housing Authority – Timekeeping and Leave Records (2015M-186)

… the Authority’s timekeeping and leave accrual processes for the period January 1, 2014 through February 28, 2015. … Board of Commissioners, provides low rent housing for qualified individuals in accordance with relevant … of Housing and Urban Development. Operating expenditures for the 2014 fiscal year totaled approximately $2.5 million. …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186

Copenhagen Central School District - Procurement (2019M-238)

… by the District’s procurement policy and ensure that all proper documentation is maintained. Periodically issue …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/copenhagen-central-school-district-procurement-2019m-238

Town of Covert – Financial Management and Justice Court (2015M-180)

… of our audit was to review the Town’s budgeting practices and its resultant financial condition and to review the Court’s financial activity for the period January 1, 2014 through May 20, 2015. … population of approximately 2,200. Budgeted appropriations for 2015 total approximately $1.2 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-covert-financial-management-and-justice-court-2015m-180

City of Syracuse – Water System Cybersecurity (2019M-173)

… for staying current on water system cybersecurity threats. The City did not have service level agreements (SLAs) with …

https://www.osc.ny.gov/local-government/audits/city/2020/06/26/city-syracuse-water-system-cybersecurity-2019m-173

Town of North Elba – Cash Collections (2020M-49)

… The Clerk did not deposit collections totaling $100,496 in a timely manner. The Golf Director did not provide adequate oversight of golf course collections. The Park Manager did not ensure …

https://www.osc.ny.gov/local-government/audits/town/2020/06/18/town-north-elba-cash-collections-2020m-49

Maximum Reportable Days – Legacy Reporting

… including their earnings the number of days they worked and more …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/maximum-reportable-days

State Comptroller Thomas P. DiNapoli Statement on Governor's Budget and New Proposals

… “The Governor put forth an ambitious agenda to tackle our growing infrastructure needs and build for the future. “The state’s economy continues to be in a stronger position, which has fueled revenue growth … that should be watched closely. And, more needs to be done to assist the areas of the state not equally …

https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposals

Honeoye Central School District – Payroll (2015M-277)

… Purpose of Audit The purpose of our audit was to examine the District’s payroll process for the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277

Newcomb Central School District - Claims Audit (2023M-159)

… District (District) claims were properly audited prior to payment. Key Findings District claims were not properly … State Education Law (Education Law) Section 1724 prior to payment. We reviewed 90 claims totaling $1.3 million and … increased risk that improper or unsupported payments could have been made and may not be detected and corrected. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/29/newcomb-central-school-district-claims-audit-2023m-159