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Plattekill Public Library – Procurement and Investment of Funds (2020M-143)
… whether the Plattekill Public Library (Library) Board of Trustees (Board) made purchases in compliance with its … not: Ensure required quotes were obtained for the purchase of security cameras. Adopt a procurement policy that included … Update the procurement policy to address the procurement of professional services and ensure competition is obtained …
https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… [ read complete report - pdf ] Audit Objective Determine whether Westhampton … always match records provided to the central treasurer. No profit and loss statements were prepared. In addition, while … receipts and ledgers and activity logs, and prepare profit and loss statements. Ensure activity logs and check …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activityXIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… Prohibiting Transactions with Persons Who Commit, Threaten to Commit, or Support Terrorism." This order prohibits New … Foreign Assets Control has directed its rules particularly to banking institutions and securities/investment houses. … Units should ensure no payment of state funds are issued to those individuals or organizations identified in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsBrookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… Ensure that each club maintained a separate set of records from those of the central treasurers. Officials did not: … at each location whose duties are distinct and separate from the duties of the other officers. Ensure that a separate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityVillage of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
… former Clerk-Treasurer were significantly deficient; the CPA issued a disclaimer of opinion and we were unable to …
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Town of Schaghticoke – Budgeting (2013M-239)
… to ensure that sufficient revenue is generated to cover their operating cost. …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Buffalo United Charter School - Financial Management (2018M-197)
Determine whether the Board ensured School funds are used in the most effective and economical manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/buffalo-charter.pdfComptroller’s Fiscal Update: State Fiscal Year 2017-18 Receipts and Disbursements Through the Mid-Year, October 2017
Receipts from All Governmental Funds totaled $76.6 billion through the first half of the fiscal year.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-midyear-2017-18.pdfTuckahoe Common School District - Financial Condition (2018M-191)
Determine whether the Board and District officials ensured that fund balance and restricted funds were reasonable.
https://www.osc.ny.gov/files/local-government/audits/pdf/tuckahoe-191.pdfExcess Funds in Employee Benefit Accrued Liability Reserves (EBALR) - Report to the New York State Legislature
Excess Funds in Employee Benefit Accrued Liability Reserves (EBALR) - Report to the New York State Legislature
https://www.osc.ny.gov/files/local-government/publications/pdf/ebalr2012.pdfCommunity Development Block Grant – Federal Funding and New York
… Listing Numbers 14.218 and 14.269) provides annual grants on a formula basis to states and localities to assist low- … Listing Numbers 14218 and 14269 provides annual grants on a formula basis to states and localities to assist low and …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/community-development-block-grantSchool of Professional Studies – Controls Over Bank Accounts
… University of New York School of Professional Studies (CUNY SPS) was founded in 2003 to meet the educational needs … adults, organizations, and employers. In April 2014, CUNY SPS offered nine bachelor’s degrees and six master’s … programs and over 10,000 non-credit registrants each year. CUNY SPS’s revenues increased from $7.94 million in fiscal …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/school-professional-studies-controls-over-bank-accountsTown of Pleasant Valley – Financial Management (2024M-158)
… realistic budgets or properly manage reserves. As a result, the Town had significant recurring operating … and expenditure trends when preparing annual budgets. As a result, revenues were underestimated and expenditures were … in the general and highway funds, respectively, as of December 31, 2023.The Board did not adopt a fund balance …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Opinion 89-56
… of town officers and employees shall be in lieu of all fees, charges or compensation for all services rendered to the town. Accordingly, in the …
https://www.osc.ny.gov/legal-opinions/opinion-89-56IX.11.A Single Audit Act Accounting and Reporting Requirements – IX. Federal Grants
… to the Federal Government is complete and accurate in all material respects. Following is a general description for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11a-single-audit-act-accounting-and-reporting-requirementsDiNapoli: Former Alexandria Town Clerk Pleads Guilty in Theft
… Alexandria Town Clerk Ellen Peck pleaded guilty yesterday in Jefferson County Court to stealing $26,285 in public funds. Peck pocketed cash paid by residents for … 64, of Alexandria Bay, pleaded guilty to grand larceny in the fourth degree (a class E felony) and is expected to be …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-former-alexandria-town-clerk-pleads-guilty-theftTown of Wawarsing - Financial Oversight of Select Activities (2018M-239)
… controls over selected financial activities to properly account for and safeguard Town funds. Key Findings The Board … management or the claims audit process. The former senior account clerk (account clerk) paid a vendor, who is a relative, a double … controls over selected financial activities to properly account for and safeguard Town funds …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-financial-oversight-select-activities-2018m-239Village of Lyons Falls – Financial Management (2013M-393)
… management of the level of unexpended surplus funds for the period June 1, 2012 through August 31, 2013. …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Town of Fishkill – Fiscal Stress (2013M-188)
… a $2.2 million deficit at the end of 2012. This resulted from overestimated revenues in 2009 and 2010 and … Key Recommendations Work to reduce the deficits in all the major funds and develop a realistic plan to … on reasonable revenue and expenditure estimates. Review all interfund advances, determine the actual amount owed each …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188Child Care and Development Block Grant – Federal Funding and New York
… will decline by more than a third from FY 2025 to FY 2026. However, the City will likely incorporate additional CCDBG funds during FY 2026. The FY 2025 Adopted budget assumed CCDBG funds of … of these costs with the balance funded by the State. In FY 2026, CCDBG is currently expected to fund 71 percent of child …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-and-development-block-grant