Search

Hancock Central School District - Non-Resident Student Tuition (2021M-208)

… report - pdf] Audit Objective Determine whether Hancock Central School District (District) officials established … Determine whether Hancock Central School District District officials established …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208

NFC Development Corporation – Project Approval and Monitoring (2021M-11)

… generally did not follow up with businesses to ensure they complied with their agreements. We examined 19 project … written procedures to monitor businesses to ensure they are creating and retaining jobs in compliance with the … generally agreed with our recommendations and indicated they are taking corrective action. …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoring

Town of Lyndon – Town Clerk’s Collections (2021M-117)

… were deposited accurately but the clerk did not always make deposits in a timely manner. Collections totaling … officials agreed with our recommendations and indicated they will take corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-lyndon-town-clerks-collections-2021m-117

City of Salamanca - Collections (2023M-131)

… report – pdf]   Audit Objective  Determine whether the City of Salamanca (City) City Comptroller’s (Comptroller) collections were recorded and deposited in a timely and accurate manner. Key Findings  The Comptroller’s collections were not always accurately …

https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131

East Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)

… employees received proper wages and overtime payments in accordance with contract terms and if leave was properly … $9,100 occurred with manual leave accrual entries. In addition, five employees had 21 time sheets lacking proper … record taking a lunch break on 297 of 315 days, resulting in overtime or extra pay. Errors occurred in the leave …

https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019m

Town of Webb - Financial Oversight and Ambulance Services (2018M-161)

… Board allowed a third-party ambulance company to retain and use all fees collected for ambulance services, which is not authorized by law. 1 Key Recommendations Develop and adopt budgets with realistic estimates of revenues and expenditures based on historical trends or other known …

https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161

Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)

… and whether all disbursements were properly supported and for legitimate ECA purposes. Key Findings The Board did not appoint a faculty counselor, faculty auditor or a central treasurer as … proper approvals. Key Recommendations Appoint a faculty counselor, auditor and central treasurer. Ensure that clubs …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018m

West Seneca Fire District #4 – Procurement (2020M-52)

Determine if District officials are obtaining competitive pricing in compliance with the Districts procurement policy and General Municipal Law GML

https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52

Town of Gorham – Procurement (2024M-7)

… whether Town of Gorham (Town) officials made procurements in accordance with Town policy, statutory requirements and … Town officials did not always procure goods and services in accordance with Town policy, statutory requirements and … Ensure credit card purchases are supported and made in accordance with Town policies.  Town officials agreed with …

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

Village of Suffern – Budget Review (B19-6-3)

… our budget review was to determine whether the significant revenue and expenditure projections in the Village’s … obligations are outstanding. Key Findings Significant revenue and expenditure projections in the tentative budget … Village budgeted approximately $2.2 million in water meter revenue and $2.5 million in sewer revenue. However, based on …

https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3

Town of Orange – Budget Review (B20-2-14)

… (pandemic) may have on the Town’s finances. General and highway fund revenues are overestimated by $25,000 potentially. Highway fund appropriations are underestimated by at least … needed to replace revenue shortfalls and to supplement the highway fund. We estimate a deficit highway fund balance of …

https://www.osc.ny.gov/local-government/audits/town/2021/01/08/town-orange-budget-review-b20-2-14

Town of East Hampton - Budget Review (B20-7-10)

… 2021 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to …

https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10

City of Long Beach – Budget Review (B20-7-3)

… review issued in May 2019. Background The City of Long Beach, located in Nassau County, has been authorized to issue …

https://www.osc.ny.gov/local-government/audits/city/2020/05/13/city-long-beach-budget-review-b20-7-3

Village of Suffern - Budget Review (B20-6-2)

… for water and sewer revenue will be approximately $1.94 million and $2.38 million, respectively, which is …

https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2

City of Troy – Budget Review (B19-5-8)

… and expenditure projections in the City’s proposed budget for the 2020 fiscal year are reasonable. Background The City … liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, 1994 and 1995. New … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review …

https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8

County of Rockland - Budget Review (B19-6-9)

… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the County’s proposed … Determine whether the significant revenue and expenditure projections in the …

https://www.osc.ny.gov/local-government/audits/county/2019/11/08/county-rockland-budget-review-b19-6-9

Town of East Hampton - Budget Review (B19-7-10)

… and expenditure projections in the Town’s tentative budget for the 2020 fiscal year are reasonable. Background The Town … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/town/2019/11/08/town-east-hampton-budget-review-b19-7-10

City of Newburgh – Budget Review (B19-6-11)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2020 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of … to exceed $15 million to liquidate the accumulated deficit in the general fund as of December 31, 2010. During the time …

https://www.osc.ny.gov/local-government/audits/city/2019/11/15/city-newburgh-budget-review-b19-6-11

Accounts Payable Advisory No. 12

… include letters, special characters (e.g., #,-) or spaces in the invoice field of vouchers payable to Citibank … it continues to receive Business Units’ payments with data in the invoice field that does not conform to the requirements outlined in the  Guide to Financial Operations (GFO) . As a result, we …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/12-citibank-account-numbers-invoice-field

State Agencies Bulletin No. 1761

… string scheduled to lapse on 09/13/2019 or 09/27/2019. A link will be posted on the PayServ bulletin board as well as …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1761-sfs-chartfield-strings-payserv-09132019-09272019-lapse-dates