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Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… water customers may have been unnecessarily burdened with unneeded overtime costs and higher pension costs associated with pensionable overtime earnings. For the period June 1, … being charged to ratepayers. Village officials agreed with our findings and recommendations and indicated they have …
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)
… report – pdf] Audit Objective Determine whether the Town of Summit (Town) Clerk properly recorded, deposited and … the Clerk: Did not deposit in a timely manner 98 percent of the fees collected in accordance with New York State (NYS) … the Clerk to remit fees collected on or before the 15th of the month following the date of collection. Did not …
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)
… that the unemployment insurance and repair reserves, with balances totaling $2.9 million, were reasonably funded. … Continue reducing surplus fund balance to comply with the statutory limit. Adopt budgets that contain … noted in Appendix A, District officials generally agreed with our findings. Appendix B includes our comments on the …
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)
… July 31, 2014. Background The District is a district corporation of the State, distinct and separate from the Town … District funds, which is not authorized by GML. The Board Chair had a prohibited interest in a contract between the District and a corporation where the Treasurer (the Chair’s spouse) is …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Village of West Hampton Dunes – Financial Operations (2013M-390)
… 55. The Village is governed by a Village Board, with the Mayor serving as the chief executive officer. … the Treasurer filed the Village’s annual financial report with OSC late by as much as 951 days after the statutory … price. Key Recommendations File annual financial reports with OSC within 60 days following the close of each fiscal …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390City of Batavia – Business Improvement District (2017M-283)
… the DMA or monitor the manner in which the DMA used BID funds. City officials did not maintain adequate records to properly account for BID funds. BID charges exceeded the statutory limit for 11 of the … operations especially the manner in which the DMA uses BID funds. Levy BID charges in compliance with the statutory …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283Freeport Union Free School District – Financial Condition (2016M-300)
… The Freeport Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance not needed … reserve funds identified to benefit District residents in accordance with statutory requirements …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… $12.4 million. Key Findings We found significant problems with the accounting for and reporting of capital project … capital project activity in the sewer fund, together with routine sewer operations, which are budgeted for … authorizations approved by the Board and for compliance with legal requirements related to debt proceeds. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Village of Rhinebeck – Water Fees (2013M-311)
… Purpose of Audit The purpose of our audit was to examine internal controls over water fees … June 1, 2012 through June 14, 2013. Background The Village of Rhinebeck is located in Dutchess County. The Board of … Village of Rhinebeck Water Fees 2013M311 …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… did not compare the total amount of cash collected with the cash register tapes. Key Recommendations Establish … count the cash receipts collected and compare the total with the cash register tapes. Compare the amounts collected … as recorded in the system and on the cash register tapes with the amounts remitted for deposit and investigate and …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Smithtown Central School District – Capital Projects (2016M-202)
… period July 1, 2014 through June 30, 2015. Background The Smithtown Central School District is located in the Town of Smithtown in Suffolk County. The District, which operates 13 … Smithtown Central School District Capital Projects 2016M202 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Schoharie Central School District – Financial Condition (2013M-263)
… The Schoharie Central School District is located in portions of Schoharie, Albany, Montgomery and Schenectady … $8 million less than budgeted over a five-year period. In addition, although the Board appropriated on average … not be used. Develop a plan to use surplus fund balance in a manner that benefits District taxpayers and provides …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … $64.6 million. Key Findings The District has needed to borrow several million dollars throughout the audit period … resources totaling $7.7 million in the 2013-14 fiscal year to pay for principal and interest costs on outstanding debt. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
Town of Hempstead Sanitary District Number 14 Board Oversight 2017M40
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Town of Queensbury – Justice Court (S9-14-2)
Town of Queensbury Justice Court S9142
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… seven-member Board of Education, operates two schools with approximately 1.040 students. Budgeted appropriations … banking. The District did not have written agreements with its banks to clearly prescribe the manner in which … bank website in a secured manner. Have written agreements with banks prescribing the manner in which electronic or wire …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationTown of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… five-member County Legislature, entered into an agreement with the State to operate and maintain the Joseph Davis State … thoroughly evaluated, planned and managed in accordance with the license agreement with the State. Submit annual financial reports as required …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162State Comptroller DiNapoli Releases Municipal Audits
… adopt required or sufficient IT policies, provide users with IT security awareness training, or develop a disaster … not defined and officials did not have a formal contract with the consultant. In addition, sensitive IT control … issued in July 21, 2017, auditors identified problems with the board’s oversight over the village’s financial …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1SUNY Bulletin No. SU-363
The purpose of this bulletin is to provide instructions to agencies for processing the 2024 Discretionary $3000 SUNY MC NonPensionable Lump Sum Payment
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
The purpose of this bulletin is to provide instructions to agencies for processing the 2024 $3000 UUP NonPensionable Lump Sum Payment
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-360-professional-services-negotiating-unit-psnu-employees