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City of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… Fiscal year-ending 2021 general fund cash was overstated by approximately $330,000. Annual financial reports for 2018 … Discontinue the improper accounting practices put in place by the former Comptroller and accurately record revenues and …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97DiNapoli Urges Focus on Addressing Rural Challenges
… in food deserts. Due to the distances involved, and few public transportation options, older New Yorkers face even … but the solutions may significantly differ. Increasingly, public policies are being developed for the unique challenges …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-urges-focus-addressing-rural-challengesState Agencies Bulletin No. 322
… Purpose To provide agencies with schedule for payroll submission and the availability of … for Agency Payroll Submission … To provide agencies with schedule for payroll submission and the availability of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/322-schedule-agency-payroll-submission-and-availability-reports-and-filesVII.9 Overview – VII. State Revenues and Appropriated Loan Receivables
… year using Effective Dated rows. When the FBIC process is run it will apply the most recent Effective Dated Redirect … modules under the SFS Financials menu to allow them to run the NYAR0260 (FBIC Invoice) and the NYGL0442 (FBIC … reports for their agency. These reports can only be run for data through March 31, 2019 before the new FBIC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-overviewCity of Dunkirk – Billing Enforcement (2020M-117)
… City Code (Code). Relevy 1,266 accounts totaling $432,064 in January 2019. Charge penalties in accordance with the Code. Of the 30 accounts reviewed, … the Code, the City could have collected more than $577,000 on delinquent accounts and realized an additional $31,200 in …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117Newfane Central School District – Financial Management (2020M-88)
… ] Audit Objective Determine whether the Newfane Central School District’s (District) Board and District officials … corrective action. … Determine whether the Newfane Central School Districts District Board and District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Charlotte Valley Central School District - Information Technology (2019M-27)
… complete report - pdf] Audit Objective Determine whether the Board and District officials ensured District information … and computerized data were safeguarded. Key Findings The Board and District officials did not monitor computer use … IT security awareness training for District employees. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27City of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… calculated. Key Findings The City approved $6 million in separation payments to 43 City officers and employees, of which $513,925 in payments to 10 individuals appear inconsistent with the … employees at a time other than at separation from service. In the absence of specific authorization for such payments, …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68Newfield Central School District - Information Technology (2019M-181)
… IT security awareness training for District employees. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/newfield-central-school-district-information-technology-2019m-181Westchester County Sisters Charged With Hiding Their Mother's Death to Steal From Retirement System
… concealing their mother’s death to collect $21,694 in her retirement funds from 2013 to 2015. The two … Nash, stole nearly $22,000 in pension payments from the New York State and Local Employees Retirement System by … City. The office employs more than 200 assistant district attorneys, criminal investigators and support staff. The …
https://www.osc.ny.gov/press/releases/2019/11/westchester-county-sisters-charged-hiding-their-mothers-death-steal-retirement-systemKings Park Central School District - Procurement of Professional Services (2020M-22)
… Determine whether the Board and District officials adhered to the law and District policy when procuring professional … services. Consider updating the procurement policy to establish a reasonable interval for how frequently proposals should be solicited when procuring …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/kings-park-central-school-district-procurement-professional-servicesTown of Carmel - Procurement (2019M-179)
… Objective Determine whether Town officials procured goods and services according to the purchasing policy and General Municipal Law (GML). Key … services. The Town procured professional services from 16 providers with payments totaling $870,909 without …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179Hermon-DeKalb Central School District - Claims Auditing (2019M-211)
… Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and … claims paid during our audit period. We found that for the claims reviewed, procedures were followed and these claims were adequately documented, for appropriate purposes and properly audited and approved …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/27/hermon-dekalb-central-school-district-claims-auditing-2019m-211Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… adopt separate written financial policies and procedures to establish internal controls over key financial areas. … records. Ensure claims are audited before payment and have adequate supporting documentation. Ensure cash receipts … and have initiated or indicated they planned to initiate corrective action. … Determine whether Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesRed Hook Central School District – Inventories (2023M-133)
… District fuel, or review and reconcile E-Z Pass statements to ensure fees and charges were for valid District purposes. … access. Develop written policies and procedures to help ensure that staff adequately manages, and accounts … recommendations and indicated they have initiated, or plan to initiate, corrective action. … Determine whether Red Hook …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Canandaigua City School District – Procurement (2022M-141)
… – pdf] Audit Objective Determine whether Canandaigua City School District (District) officials competitively procured … corrective action. … Determine whether Canandaigua City School District District officials competitively procured the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141Town of Albion – Financial Management (2021M-29)
… the Town of Albion (Town) Town Board (Board) developed and monitored realistic and structurally balanced budgets. Key Findings The Board … The Board did not adopt a written multiyear financial plan and written fund balance policy, which limits transparency. …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29Village of Sloan – Clerk-Treasurer (2024M-109)
… also did not provide timely or accurate financial reports to the Board of Trustees (Board). As a result, the Board may … on the monthly Treasurer’s reports, that were provided to the Board approximately six weeks after month-end, were … review the Clerk-Treasurer’s financial records to ensure transactions were recorded accurately and in a …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Village of Earlville – Collections (2024M-128)
… recorded and deposited all collections accurately and in a timely manner. Key Findings Although the … accurately recorded collections that we reviewed in the central accounting records, she did not always deposit collections in a timely manner. We also identified that staff in the …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Employer Reporting
… employee earnings service contributions and payments to NYSLRS …
https://www.osc.ny.gov/retirement/employers/employer-reporting