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

… staff did not maintain any inventory records for parking permits. Officials did not have written procedures requiring that the number of parking permits purchased be periodically reconciled with the … tanks. Maintain an accurate inventory of all nonresident parking permits purchased, on hand and issued. Periodically …

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)

… 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

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

… [read complete report – pdf] Audit Objective Determine whether Rondout … School District (District) officials properly accounted for and monitored fixed assets. Key Findings District officials did not properly account for and monitor all of the District’s fixed assets. As a …

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

… 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 was rejected. Process and Document … in Section 5 - Agency Payment Preparation and Submittal of this Chapter. ONLINE BUSINESS UNITS When denying a …

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

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

… Type The Analysis type used with a revenue account code on the GLJE must always be “GLR”. The only exception being … Journal Entries Overview of this Chapter for guidance on: Submitting APJV and GLJE transactions to SFS Obligation …

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 …

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

State Agencies Bulletin No. 1789

… Employees Employees represented by CSEA Local 1000 in Bargaining Units 02, 03, 04, 41, 42, 47, 79, 87, and 97 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1789-civil-service-employees-association-csea-local-1000-dues-increase

Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)

… April 1, 2014 through May 31, 2015. Background The Central 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-over

Village of Woodridge – Financial Condition (2013M-172)

… cost savings opportunities. Adopt realistic budgets based on prior years’ actual results, and current and future needs. … and accurate budget-to-actual reports to the Board on a regular basis. Use the budget-to-actual reports to …

https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172

Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)

… disaster recovery plan. We found generic user accounts on the Village’s computer system and some users unnecessarily … application is provided to a specified person based on the needs associated with their job functions. Establish a …

https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173

State 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 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-tax

DiNapoli: State Tax Revenues Down $767 Million in May

… a balance of $7.3 billion, $1.1 billion higher than the latest projection by DOB. Report: May Cash Report Find out …

https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-tax-revenues-down-767-million-may

Town of Milford – Financial Condition (2013M-355)

… in Otsego County and is governed by an elected Town Board comprising the Town Supervisor and four Board members. The Town’s 2014 budget totaled $1.2 million. Key … Town’s increasing expenditures. The Board did not consider historical actual results when adopting its budgets from …

https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355

Jericho Union Free School District – Financial Management (2016M-328)

… to examine the District’s financial management practices for the period July 1, 2014 through May 24, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year were approximately $121 million. … by 9 to 12 percent– ranging from $9.8 to $12.4 million – for three of the four years in our audit period (2012-13 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328

Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)

… – pdf] Audit Objective Determine whether the Gates Fire District (District) Board of Fire Commissioners (Board) and officials … response letter. … Determine whether the Gates Fire District District Board of Fire Commissioners Board and …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10

Charter 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-174

Comptroller 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-audits