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Introduction – Travel and Conference Expense Management
… Officers and employees often travel as part of their official duties, whether it is to attend … that creates the need for diligent oversight. A long line of audit findings have emphasized the need to provide guidance regarding the management of travel and conference expenses. Some examples of our audit …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionRenaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… and for a School purpose. School officials disagreed with certain aspects of our findings but indicated they will …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23Town of Gorham – Procurement (2024M-7)
… statutory requirements and good business practices. As a result, there is an increased risk that the Town paid more … services to be provided and their cost. All 116 credit card purchases totaling $29,562 and determined 12 purchases … for proposals process may be appropriate. Ensure credit card purchases are supported and made in accordance with Town …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7State Agencies Bulletin No. 298
… Purpose To notify Agencies of the following changes to Deferred Compensation rules, rates, and limits effective 01-01-2002. The yearly regular contribution amount for Deferred … Compensation "Catch Up" provision, available to employees in each of the last three years prior to normal retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/298-changes-processing-deferred-compensation-calendar-year-2002Rye City School District – Payroll (2024M-2)
… not being made aware of what the District expects to incur in overtime costs and the budgets are not transparent … policies and procedures. Paid six employees $2,097 in overtime wages without proper supporting documentation to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… totaling $86,937, were not deposited within 10 days as required by Village Law section 408. The Treasurer did not …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Village of Ilion – Information Technology (2015M-34)
… and computer resources and the Water Department’s system for the period January 1 through October 31, 2014. Background … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year total approximately $13.6 … The Village’s disaster recovery plan did not provide for sufficiently frequent backup of critical data and did not …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… collections were properly accounted for and deposited in a timely manner. Key Findings The Board and School … officials and staff did not: Monitor collections received in the main office to ensure all collections were accounted for or deposited in a timely manner . As a result, 113 collections totaling …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… (Supervisor) maintained timely, complete and accurate accounting records and reports to allow the Town Board … records created, the annual financial report (AFR) for 2020 and 2021 filed and the 2023 budget prepared by an … file AFRs timely. Adopt balanced budgets with appropriate real property tax levies that ensure equity among tax bases. …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Stamford Central School District – Fund Balance Management (2022M-199)
… related expenditures, during the last three fiscal years. For example, the retirement contributions for employees reserve balance of $602,749 was sufficient to cover expenditures for five years. Key Recommendations Adopt realistic budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Central Square Central School District – Fund Balance (2022M-196)
… nonspendable fund balance and encumbrances, which resulted in surplus fund balance being underreported by about $6.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196State Agencies Bulletin No. 2136
… regarding this bulletin may be directed to the Tax and Compliance mailbox. … The purpose of this bulletin is to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2136-new-earn-code-tba-tax-balance-adjustment-correct-q22-overpaymentsFrewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… (ECA) and scholarship funds were properly accounted for and appropriately used. Key Findings ECA and scholarship … to conceal misappropriated and missing money. $6,982 is missing or was improperly withdrawn from the ECA and … to the District. Key Recommendations Ensure all money is deposited intact and in a timely manner. Complete proper …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andLockport City School District - Procurement (2021M-198)
… $240,000 pursuant to the exception to GML Section 103[16] known as “piggybacking.” Officials did not seek …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198State Comptroller Thomas P. DiNapoli Statement on New York State Budget for SFY 2022-23
… state budget is welcome news. While jobs are rebounding in many industries, our economic recovery lags the nation, … invasion of Ukraine and persistently high inflation. In addition, New Yorkers continue to grapple with the health, … fund new spending programs could create a “fiscal cliff” in the future. We must remember this influx of federal …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-thomas-p-dinapoli-statement-new-york-state-budget-sfy-2022-23Village 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 Berne – Board Oversight (2021M-77)
… funds, as required. Town officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… Clerk-Treasurer maintained complete, accurate and up-to-date accounting records and reports. Key Findings This audit contains similar findings and recommendations to our 2012 audit of the Village. The same Clerk-Treasurer … because the Board did not develop policies and procedures to ensure the records were properly maintained. For example, …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… Purpose of Audit The purpose of our audit was to review internal controls over Authority … New York Regional Market Authority is located in the City of Syracuse in Onondaga County and was established as a …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overVillage of Suffern – Budget Review (B21-6-2)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide … an independent evaluation of the Village's tentative budget for the 2021-22 fiscal year. Background The Village of …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2