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Greene County – Court and Trust Funds (2014M-294)
… are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may … such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to … the Surrogate’s Court. Key Finding We identified $66,637 in funds that have not been turned over to the State …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294Patchogue-Medford Union Free School District – Budget Review (B7-16-1)
… The District’s tentative budget for 2016-17 complies with the property tax levy limit. Key Recommendations There …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/patchogue-medford-union-free-school-district-budget-review-b7-16-1Madrid-Waddington Central School District – Financial Condition (2015M-347)
… Central School District is located in the Towns of Lisbon, Louisville, Madrid, Potsdam and Waddington in St. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347Patchogue-Medford Union Free School District – Budget Review (B7-15-1)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2015-16 fiscal … The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt totaling $6 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/patchogue-medford-union-free-school-district-budget-review-b7-15-12018 Financial Condition Report – 2018 Financial Condition Report
… stable, challenges loom on the horizon. Federal grants, one of the State’s primary revenue sources, make up more than one in every three dollars in the State budget. The potential …
https://www.osc.ny.gov/reports/finance/2018-fcrPatchogue-Medford Union Free School District – Budget Review (B7-14-2)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt totaling $6 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/12/patchogue-medford-union-free-school-district-budget-review-b7-14-2Town of Easton – Sales Tax Allocation (2014M-355)
… Purpose of Audit The purpose of our audit was to review the Town's practice for allocating … January 1, 2013 through June 30, 2014. Background The Town of Easton is located in Washington County and within its … The purpose of our audit was to review the Towns practice for allocating …
https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355Town of Colonie –Justice Court Operations (2014M-114)
… 31, 2014. Background The Town of Colonie is located in Albany County and has a population of approximately 82,000 … Court operations, and collected approximately $2.5 million in fines, fees and surcharges in 2013. Key Finding The Justices implemented specific …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/06/27/town-colonie-justice-court-operations-2014m-114Accounts Payable Advisory No. 44
… whether: (i) agency staff selected a location with an ACH payment method on purchase orders and/or vouchers, (ii) vendors have designated a location with an ACH payment method as the default location in their vendor …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-paymentsState Agencies Bulletin No. 1060
… Purpose To provide information regarding a change in the processing of garnishment refunds. Affected Employees … Effective Date Immediately Background There is a change in the way employees who are due garnishment refunds will … mailed to their home, but will have the refund included in their paycheck. OSC Actions OSC will now process …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1060-processing-garnishment-refundsDiNapoli Statement on Sentencing of Special Education Provider
… their actions. I thank Manhattan District Attorney Cyrus Vance for prosecuting this case and making sure justice was done. “Recent audits by my office have continued to find patterns of mismanagement and abuse in …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerOverview – Improving the Effectiveness of Your Claims Auditing Process
… Comptroller (OSC) has written this guide as a resource for those governing bodies and officials who are responsible for the audit of claims. It also is our hope that the … additional information on the body or official responsible for auditing claims in school districts, counties, fire …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overviewOperational Advisory No. 31
… GL User) and posted during the next batch process, Routed to OSC BSAO Workflow for additional review, or Auto …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeHerkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… complete report – pdf] Audit Objective Determine whether the Herkimer Central School District (District) Board of … (Board) and officials properly planned and managed the 2014 building renovation project. Key Findings The Board and District officials did not properly plan and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectTown of Putnam – Accounting Records and Reports (2022M-188)
… maintained complete, accurate and timely financial records and reports. Key Findings The Supervisor did not maintain the Town’s accounting records and reports, as required, in a complete, accurate, up to date or timely manner . Without reliable accounting records, the Town Board (Board) cannot make sound financial …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188North Tonawanda City School District – Information Technology (2023M-102)
… access to the network and managed user account permissions in financial and student information applications. Key … officials properly managed user account permissions in the financial application but did not properly secure user … access to the network or manage user account permissions in the student information application . As a result, there …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Town of Windsor – Financial Management (2025M-24)
… [read complete report – pdf] Audit Objective Determine whether the Town of … in the main operating funds. Recommendations The audit report includes five recommendations to help improve the …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24City of Olean – Budget Review (B1-14-1)
… the significant revenue and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, water and sewer funds as of May 31, …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1City of Batavia – Business Improvement District (2017M-283)
… 14, 2017. Background The City of Batavia is located in Genesee County. The City has approximately 15,500 … nine-member City Council. The Council created the BID in 1997. The BID is a geographic area in which a charge is imposed upon benefited properties for …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283Farmingdale Union Free School District – Financial Condition (2016M-235)
… The Farmingdale Union Free School District is located in the Towns of Oyster Bay in Nassau County and Babylon in Suffolk County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235