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Afton Central School District – Fund Balance Management (2023M-18)
… fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by approximately $2.9 … appropriated fund balance that was not needed, which in effect is a reservation of fund balance that is not … the statutory limit. The District incurred $63,561 in unnecessary interest and other associated costs for the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Town of Bergen – Town Supervisor (2024M-30)
… report – pdf] Audit Objective Determine whether the Town of Bergen (Town) Supervisor maintained complete and accurate … provided accurate and timely financial information to the Town Board (Board), and filed the annual financial … in the 2022 AFR. Did not perform a periodic review of all journal entries and financial transactions as required …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… 1, 2011 through April 8, 2014. Background The Town of Lewiston is located in Niagara County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162Andover Central School District - Financial Management (2018M-145)
… fund reserve balances to reasonable levels in accordance with applicable statutes. District officials disagreed with certain aspects of our findings and recommendations, but … they planned to initiate some corrective action. 1 With the exception of the unemployment and capital reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Sagaponack Common School District - Fund Balance Management (2018M-53)
… are necessary and reasonable, and use excess amounts in a manner that benefits residents. The results of our audit … with District officials and their comments, which appear in Appendix A, have been considered in preparing this report. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53East Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… student records and found that 114 students were provided with textbooks even though the District's records did not … should ensure that only eligible students are provided with textbooks. District officials should maintain and refer … to the District. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolWallace Volunteer Fire Department – Board Oversight (2024M-125)
… did not enforce the limited financial provisions outlined in the Department’s constitution and bylaws (bylaws) or adopt … effective financial oversight of Department operations. In addition: The membership did not follow their bylaws and … required by law. The Treasurer did not accurately capture in the monthly meeting minutes the cash receipt and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Town of Elbridge – Payroll and Leave Accruals (2024M-141)
… or their leave accrual balances. Also, the Supervisor’s secretary (secretary) and Highway Superintendent were unaware of all … a $2,600 health insurance buyout payment without formal Board authorization and a retention incentive that exceeded …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… complete report – pdf] Audit Objective Determine whether Village of Penn Yan (Village) officials properly approved, monitored and … of water treatment plant (WTP) employees. Key Findings Village officials did not properly approve, monitor or … Determine whether Village of Penn Yan Village officials properly approved …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Town of Summit – Town Clerk (2024M-51)
… – pdf] Audit Objective Determine whether the Town of Summit (Town) Clerk properly recorded, deposited and remitted … Determine whether the Town of Summit Town Clerk properly recorded deposited and remitted …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Merrick Union Free School District – Financial Management (2024M-64)
… report – pdf] Audit Objective Determine whether the Merrick Union Free School District (District) Board of … Determine whether the Merrick Union Free School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… Treasurer (the Chair’s spouse) is employed as a part-time sales representative. The Treasurer has not filed the annual update …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315State Comptroller DiNapoli Releases Municipal Audits
… (Dutchess County) Officials did not adequately secure and protect the village’s information technology (IT) systems against unauthorized use, access and loss. The board also did not adopt required or sufficient … did not have a formal contract with the consultant. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1SUNY Bulletin No. SU-363
… on SUNY System Administration’s Fiscal Year 2024-2025 roster (See Agency Actions - Roster of Eligible Employees ) as follows: Earnings Code: BNP … as Effective Date Annual Addl Earnings: Amount provided on roster (Up to $1,500 or prorated amount as determined in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-363-state-university-new-york-suny-managementconfidential-mcSUNY Bulletin No. SU-360
… bulletin is superseded by SU-360.1 Purpose: The purpose of this bulletin is to provide instructions to agencies for … criteria are affected. Background: Per Chapter 189 of the Laws of 2023, which implemented the 2022-2026 Agreement between … The purpose of this bulletin is to provide instructions to agencies for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-360-professional-services-negotiating-unit-psnu-employeesXIX.2.B Project Information and Budget Control – XIX. Project Costing (PCIP)
… Project Type Project Types and Categories are intended to support the project and are not … Federal Grant/Customer Contract. Any new Project Types or Categories will need to be established through COA Governance … see Section XIX.2.C of this Chapter Project Categories Project Categories are established to support …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2b-project-information-and-budget-controlX.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management
… Section Overview and Policies All vendors where a continued business relationship is anticipated must be … organization name as it appears on legal documents (e.g., social security card, charter, federal tax documentation, … 1099s, if applicable, and official correspondence Ordering Address Mailing address for purchase orders Ordering …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3b-osc-vendor-registrationDiNapoli Urges Department of Labor to Improve Investigations of Hours Worked by Nurses
… Department of Labor (DOL) does not investigate overtime complaints by nurses in a consistent or timely basis, according to an audit released today by New York State Comptroller … Department of Labor needs to do a better job investigating complaints from nurses about working overtime to keep …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-urges-department-labor-improve-investigations-hours-worked-nursesComptroller DiNapoli Releases Municipal Audits
… procurement policy is outdated and the current process does not comply with the procedures outlined in the policy. … and did not contain itemized vouchers. Also, the treasurer does not provide budget status reports to the board and there …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli & A.G. Schneiderman Announce Jail Time for Former Highway Superintendent Sentenced in Public Corruption Case
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected], or by mailing a …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-jail-time-former-highway-superintendent-sentenced-0