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Administration of Fellowship Leaves (Follow-Up)
… single comprehensive record maintained by CUNY listing all fellowships granted during our audit period, and we found instances where fellowships were granted to ineligible employees. We also …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/administration-fellowship-leaves-followOperational Advisory No. 31
… Subject : GFO Updates pertaining to the new General Ledger Journal Entry (GLJE) Workflow Change Guidance … GFO Updates pertaining to the new General Ledger Journal Entry GLJE Workflow Change …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeDepartment of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017
… Office’s audit of the Department’s UI program, we examined high risk payment requests approved by the Department during …
https://www.osc.ny.gov/state-agencies/audits/2018/11/19/department-labor-examination-unemployment-insurance-benefit-payments-january-1-2017Greenwood Lake Union Free School District – Audit Follow-Up (2021M-147-F)
… - pdf] Purpose of Review The purpose of our review was to assess the Greenwood Lake Union Free School District’s (District’s) progress, as of February 2025, in … The purpose of our review was to assess the Greenwood Lake Union Free School Districts Districts progress as of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/greenwood-lake-union-free-school-district-audit-follow-2021m-147-fErie County Probation Department – Restitution Payments (S9-20-11)
… Determine whether the Erie County County Probation Department Department officials …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Suffolk County Probation Department – Restitution Payments (S9-20-9)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … not always properly enforce restitution orders, notify the court when a probationer violated the court order or disburse …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9Wayne County Probation Department – Restitution Payments (S9-20-6)
… Department (Department) officials enforced restitution orders, notified the court when a probationer violated the … officials did not always properly enforce restitution orders, notify the court when a probationer violated the … to which they are entitled. 24 of the 26 restitution orders reviewed had uncollected payments totaling $31,118. 13 …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6Town of Morehouse – Records and Reports (2021M-182)
Determine whether the Town of Morehouse Town Town Supervisor Supervisor maintained complete accurate and timely financial records and reports
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Indian River Central School District – Financial Condition Management (2022M-92)
… report - pdf] Audit Objective Determine whether the Indian River Central School District (District) Board of … Determine whether the Indian River Central School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mNorwood-Norfolk Central School District – Financial Management (2022M-129)
Determine whether the NorwoodNorfolk Central School District District Board of Education Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Town of Crawford – Town Clerk (2021M-82)
… to third-degree grand larceny and first-degree tampering with public records, and she agreed to pay $21,296 in … of the Clerk’s records. Town officials generally agreed with our findings and indicated they have begun to initiate …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The … accounting records and reports were complete, accurate, up to date, reliable or timely. As a result, the Board’s ability to monitor the Town’s financial affairs, accurately assess …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… report – pdf] Audit Objective Determine whether Dobbs Ferry Union Free School District (District) officials … Determine whether Dobbs Ferry Union Free School District District officials properly …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeTown of Ballston - Water Fund Financial Operations (2023M-60)
… (Town) officials provided adequate oversight of the water fund’s financial operations. Key Findings Officials did not provide adequate oversight of water fund operations. As a result, delinquent accounts were … applied consistently, and meters were accounted for. The water clerk (clerk) inaccurately relevied all 25 accounts we …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Brockport Central School District - Financial Management (2023M-107)
… reserves and increase real property taxes by 13 percent to close projected budget gaps. However, the District incurred …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… to confirm the Department’s recorded cash balances agree with the bank’s records. Adequate cash collection controls … use of debit cards. Department officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesTown of Glen - Water and Sewer Operations (2023M-167)
… did not adopt the water and sewer rates that were charged to customers or audit the Clerk’s records and water and sewer … The Clerk made 12 unsupported adjustments totaling $1,981 to 4 customer accounts without any review or approval. The … reports and review and approve all adjustments made to customer accounts. Record payments in a timely manner, …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… requests to provide meals at meetings for compliance with policies, and approve requests in advance. Keep costs … federal per diem rates. BOCES officials generally agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesPembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… As a result, collections were not recorded and deposited in a timely manner, and unsupported disbursements were … all ECA funds were properly used. For example: One club advisor did not deposit more than $3,500 in club fundraising activities until our audit began, which …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… network user accounts were not needed. Enter into a service level agreement (SLA) with each of the District’s IT service providers to clearly identify the IT services and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assets