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Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)

… receipts or another suitable record to demonstrate amounts of collections due to the Department. Without adequate documentation and controls, the Office of the State Comptroller’s auditors and Department officials … his involvement with the banquet hall or this conflict of interest as required by New York State General Municipal …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0

Town of Elbridge – Payroll and Leave Accruals (2024M-141)

… records. The handbook did not require salaried employees to prepare time sheets or timecards. As a result, seven … salaries totaling $238,569 did not prepare time records to document their days and hours worked and leave accruals … Consequently, employees were credited with leave time to which they were not entitled. Recommendations The audit …

https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141

Glossary

… examination and verification of a company’s financial and accounting records along with supporting documents. Blocked …

https://www.osc.ny.gov/unclaimed-funds/reporters/glossary

Comptroller DiNapoli Releases School Audits

… without a valid purchase order, committing the district’s funds without proper authorization. … New York State …

https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1

State Police Bulletin No. SP-36

… employees (and leave without pay) with active deductions in bargaining units 07, 17 and 62. Effective Date(s) Checks …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-36-cancellation-general-deductions-certain-employees-who-are-inactive-or

XII.7.C Reprocessing an OSC Denied Voucher – XII. Expenditures

… UNITS When rejecting a voucher, OSC will reject and delete the voucher, which reverses the associated accounting … reject the voucher without reversing funding, or deny and delete the voucher, which reverses the funding. The option …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7c-reprocessing-osc-denied-voucher

Rye City School District – Payroll (2024M-2)

… Recorded $409,391 as salaries, which precluded officials from monitoring overtime expenditures because they did not …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2

Town of Sheridan – Disbursements (2023M-101)

… The Town Board’s (Board’s) lack of oversight resulted in the following errors and exceptions occurring without …

https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101

Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)

… Background The Norwich City School District is located in Chenango County. The District, which is governed by an …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operations

Town of Wilson – Fuel Procurement and Monitoring (2024M-131)

… fuel purchases to the operating and special district funds. As a result, certain taxpayers were charged for fuel …

https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131

Village of Skaneateles – Claims Auditing (2024M-68)

… payment. Key Findings While the claims we reviewed were for appropriate Village expenditures, the Village Board …

https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68

Pocatello Fire District - Audit Follow-Up (2016M-301-F)

… - pdf] Purpose of Audit The purpose of our review was to assess the Fire District’s progress, as of September 2019, … were not implemented. … The purpose of our review was to assess the Fire Districts progress in implementing our …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/12/27/pocatello-fire-district-audit-follow-2016m-301-f

CUNY Bulletin No. CU-433

… increases submitted for classified staff whose pay basis code is ANN, a CUNY Classified Staff Payroll Authorization …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-433-retroactive-transactions-cuny-agencies

Opinion 88-1

… U.S. Postal Service is an agency of the federal government for purposes of this section. GENERAL MUNICIPAL LAW, §72-h; … a particular parcel of village property is unneeded for village purposes is a question of fact. This is in reply … whether the parking lot may be determined to be unneeded for village purposes if the proceeds from the sale of the …

https://www.osc.ny.gov/legal-opinions/opinion-88-1

Cheektowaga Central School District - Capital Project Management (2022M-90)

… Audit Objective Determine whether the Cheektowaga Central School District (District) Board of Education (Board) and District … action. … Determine whether the Cheektowaga Central School District District Board of Education Board and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90

Town of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)

… Purpose of Audit The purpose of our audit was to evaluate selected District financial activities for the … The District, which provides refuse and recycling pickup to over 50,000 residents and some commercial properties, is … authorization and 16 employees for holiday bonus pay to which they were not entitled. District officials did not …

https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206

Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)

… the billings, also enters receipts into the accounting system, reconciles customer accounts, prepares bank deposits …

https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7

Sodus Center Fire District – Board Oversight (2017M-108)

… [read complete report - pdf] Purpose of Audit The purpose of our audit was to examine the Board’s … The Sodus Center Fire District is located in the Town of Sodus in Wayne County. The District is a district … corporation of the State, distinct and separate from the Town, governed by an elected five-member Board of Fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108