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Town 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 moneys on behalf of the Court for the period January 1, 2012 through December 31, … overseeing the Town’s financial activities, including the Court’s general management and financial operations. The …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3

Highland Central School District – Financial Condition (2013M-358)

… in the Towns of Esopus, Lloyd, Marlborough, New Paltz and Plattekill in Ulster County. The District is governed by … in a deficit fund balance in the school lunch fund and a decline in the general fund balance. District relied on … balanced budgets that are based on reasonable revenue and expenditure estimates. Adopt a formal budget process …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358

Liberty Central School District – Budget Review (B4-14-6)

… deficit obligations are outstanding. Key Findings Based on the results of our review, except for certain matters … the fund. However, the food service fund continues to rely on a transfer from the general fund to balance the budget and …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6

Campbell-Savona Central School District – Financial Condition (2015M-42)

… Towns of Addison, Bath, Bradford, Cameron, Campbell, Erwin and Thurston and the Village of Savona. The District, which is governed by … 890 students. Budgeted general fund appropriations for the 2014-15 fiscal year are $23.4 million. Key Findings District …

https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42

Long Lake Central School District – Payroll (2016M-90)

Long Lake Central School District Payroll 2016M90

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90

East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)

… Key Findings The Board did not adopt budgets based on historical or known trends. As of June 30 2015, the … actual needs and include realistic estimates based on historical trends or other identified analysis. Ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-and

Ithaca 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-information

DiNapoli Announces Robin Lois to Oversee Local Government Division

… until 2024 after winning her first bid for elected office in 2017. Lois was re-elected for a second term in 2021. In that role, she served as the chief accountant and auditor …

https://www.osc.ny.gov/press/releases/2024/01/dinapoli-announces-robin-lois-oversee-local-government-division

West Genesee Central School District - Capital Assets (2023M-128)

… the records were accurate and complete and the assets were on hand. The last physical inventory was completed in 2017 … and officials only updated the District’s asset records on an annual basis thereafter. As a result, officials may be …

https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128

Homeowners Association, Inc.

… expended $20,000 granted under contract TM09M10 with the New York State Office of Children and Family Services (OCFS) … $800 to the State. Key Recommendations Work with the New York State Office of the Attorney General to recover the … expended $20000 granted under contract TM09M10 with the New …

https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-inc

Town of Smithtown – Departmental Operations (2017M-66)

Town of Smithtown Departmental Operations 2017M66

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66

Village of Ocean Beach – Credit Card Usage (2022M-206)

… audit credit card claims, ensuring that documentation to support credit card purchases is intact, before approving …

https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206

Rondout Valley Central School District – Fixed Assets (2023M-36)

… inventory records. Ensure fixed assets are tagged and are in the locations indicated on the District’s inventory list. … 1 District officials stated that the valuations included in their inventory records corresponding to the musical …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36

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

… Overview and Policies: Prior to reprocessing a voucher that has been rejected by the Office of the State Comptroller (OSC), the Business Unit should address all of the reasons the voucher … a different voucher number, but use the invoice number that was used in the original submission to OSC. Business …

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

Town of Butternuts – Highway Facility Capital Project (2021M-94)

… 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 procurement policy. Ensure contractors were properly monitored. As a …

https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94

VIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries

… types of transactions: Transfer of receipts between funds and account codes as authorized in legislation Redistribution … 3.B – Miscellaneous Receipts. To facilitate accurate and timely reporting, deposits that are credited to account … exception being for SUNY Direct Lending grants for 2014-15 and prior which must use “GLE”. See Section 1 – Accounts …

https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfers

Theresa Fire District – Board Oversight and Financial Management (2021M-60)

… on historic trends. Develop and adopt financial plans for maintaining a reasonable level of fund balance. District …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60

City of Long Beach - Payments for Unused Leave Accruals (2019M-68)

… - pdf] Audit Objective Assess whether payments to certain City officers and employees for unused leave accruals were … authorized and accurately calculated. Key Findings The City approved $6 million in separation payments to 43 City officers and employees, of which $513,925 in payments to …

https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68