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City of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… whether payments to certain City officers and employees for unused leave accruals were authorized and accurately … agreements (CBAs). The City approved drawdown payments for unused leave accruals, totaling $229,494 to eight City … from service. In the absence of specific authorization for such payments, we question the appropriateness of …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… Determine whether the Gates Fire District (District) Board of Fire Commissioners (Board) and officials properly planned … District officials did not properly plan for the District’s long-term financial and capital needs, which inhibited the … the Board was not transparent with taxpayers and fund balance declined despite the Board increasing the tax levy …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Charter School of Educational Excellence – Information Technology (2023M-174)
… affect the timely processing of its business functions. In addition to sensitive IT control weaknesses which we …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Comptroller DiNapoli Releases School Audits
… audits of the Brighter Choice Charter Middle School for Girls , Elmira City School District and Patchogue-Medord … and effectively.” Brighter Choice Charter Middle School for Girls – Financial Operations (Albany County) The school contracts with a not-for-profit foundation for various services. The contract with …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsVIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… not less than once a month to the correct account code(s). Correction of cash receipt posting errors For transactions …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersTown of Butternuts – Highway Facility Capital Project (2021M-94)
… report - pdf ] Audit Objective Determine whether the Town of Butternuts (Town) Board transparently planned and … omitted from bid documents, but later added as a $60,000 change order, which should have been competitively bid in … Obtain an RFP and written/fax proposal for two other change orders totaling $43,115, which violated the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94State Agencies Bulletin No. 1946
… Purpose The purpose of this bulletin is to request verification of the agency address to be displayed on Employee Form W-2 for Tax Year 2021. … is not correct, agencies must submit corrections prior to November 19, 2021 . Requests for a gency name and address …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-taxCentral New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… Oswego and Wayne counties. The Authority is governed by a 13-member Board of Directors composed of 12 members appointed by the governing board of each county served and the New York …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overTown of Norwich – Justice Court (S9-14-3)
… of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted … is the governing body responsible for overseeing the Town’s financial activities, including the Court’s general …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Highland Central School District – Financial Condition (2013M-358)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period of July 1, 2010 through June 30, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Homeowners Association, Inc.
… $20,000 granted under contract TM09M10 with the New York State Office of Children and Family Services (OCFS) in … evidence to demonstrate it used the items purchased with State monies for purposes consistent with the contract. … a functioning office. Homeowners returned $800 to the State. Key Recommendations Work with the New York State …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incCampbell-Savona Central School District – Financial Condition (2015M-42)
… budgets that include the District’s actual needs, based on available current information and historical data and make appropriate adjustment to the tentative budgets based on recommendations included in the annual OSC budget review. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Town of Smithtown – Departmental Operations (2017M-66)
… inventory of all nonresident parking permits purchased, on hand and issued. Periodically reconcile the number of nonresident parking permits purchased, sold and on hand and promptly investigate and resolve any …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66DiNapoli Announces Robin Lois to Oversee Local Government Division
… the division responsible for monitoring the finances of New York’s local governments and school districts. She will …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-announces-robin-lois-oversee-local-government-divisionWest Genesee Central School District - Capital Assets (2023M-128)
… tested, and did not conduct periodic physical inventories to help ensure the records were accurate and complete and the … basis thereafter. As a result, officials may be unable to identify lost or stolen items. Of the 337 assets totaling … of, 156 either were indicated as disposed of prior to or without Board approval. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Long Lake Central School District – Payroll (2016M-90)
… The purpose of our audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through … transfers between the District’s bank accounts for payroll purposes and preparing and executing the employees’ …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… 1, 2013 through November 24, 2015. Background The East Rochester Union Free School District is located in the Towns of East Rochester, Perinton and Pittsford in Monroe County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andLiberty Central School District – Budget Review (B4-14-6)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Ithaca City School District – Transportation State Aid and Information Technology (2017M-63)
… examine the District’s transportation State aid procedures and information technology (IT) controls for the period July … in the City of Ithaca, eight towns in Tompkins County and two towns in Tioga County. The District, which operates … should implement procedures to ensure the preparation and submission of transportation State aid documentation and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationVillage of Ocean Beach – Credit Card Usage (2022M-206)
… include: $134,742 from a home improvement store, $85,506 for fuel purchases, $25,140 from an online retailer, $23,242 for furniture and appliances, $16,687 from warehouse clubs and grocery stores, $11,595 for television service subscriptions, $8,571 from …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206