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Village of Asharoken – Claims Audit and Treasurer's Duties (2025M-82)

… Audit Objective Did the Village of Asharoken (Village) Board of Trustees (Board) ensure that non-payroll disbursements were properly … occur before public funds are disbursed. Because it is the Board’s responsibility to ensure tax dollars are spent … Did the Village of Asharoken Village Board of Trustees Board ensure that nonpayroll disbursements …

https://www.osc.ny.gov/local-government/audits/village/2026/03/06/village-asharoken-claims-audit-and-treasurers-duties-2025m-82

State Comptroller DiNapoli Releases School Audits

… audits of the Freeport Union Free School District , Island Trees Union Free School District , … in the 2015-16 budget. The district also maintained five reserve funds with balances totaling $35.6 million as of June … in the fiscal year ending June 30, 2016. Auditors found no documentation that 314.5 overtime hours, totaling $13,321 …

https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0

XIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures

… system in compliance with Chapter 405, Laws of 1981 that monitors and reports upon the State’s capital assets. The … system in compliance with Chapter 405 Laws of 1981 that monitors and reports upon the States capital assets …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciation

State Agencies Bulletin No. 2241

The purpose of this bulletin is to notify agencies of an automatic dues increase

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2241-organization-new-your-state-management-confidential-employees

Annual Audit

… Purpose The objective of our examination was to determine whether claims were … prior to payment. Key Findings We identified $1,224,077 of inappropriate claims. We also identified two high-dollar … The objective of our examination was to determine whether claims were …

https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-audit

York Central School District – Financial Management (2022M-96)

… is overfunded and may be enough to pay annual claims for 132 years. The District did not have a written multiyear …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96

Brocton Central School District – Financial Management (2023M-44)

… District officials: Overestimated budgetary appropriations by an annual average of $1 . 3 million (8 percent) and … balance to exceed the statutory limit as of June 30, 2022 by 7 percentage points or $1 . 2 million . Could not … corrective action . Appendix B includes our comment on issues District officials raised in their response. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44

Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)

… accounts. Key Recommendations Develop written procedures for granting, removing and modifying network user account …

https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42

Bolivar-Richburg Central School District - Financial Management (2019M-17)

… Key Findings The Board overestimated appropriations by a total of $3.8 million and annually appropriated $500,000 … budgeted appropriations, exceeding the statutory limit by approximately $626,000. The reserve fund plan is … corrective action. Appendix B includes our comment on an issue raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17

Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)

… not seek competition as required by the procurement policy for five professional service contracts totaling $2.8 million … compensating controls are in place. Clearly document all Board-approved compensation and benefits in the …

https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-college

Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)

… and reported. District officials solicited competition for professional services. Key Findings Accounting records … reserve balance was overstated by $200,790. In addition, all 45 general ledger accounts did not comply with the Office … the State Comptroller’s (OSC) uniform system of accounts for fire districts. 1 District officials did not always …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018m

Village of Greenwich - Water and Sewer Financial Operations (2019M-229)

… guidance for the billing, collecting and enforcing of water and sewer charges. Ensure Board-adopted water rates … Board for review. Ensure penalties are correctly assessed on all delinquent accounts in accordance with the … local laws. Village officials generally agreed with our recommendations and have initiated, or indicated they …

https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229

Border City Hose Company – Financial Oversight (2025M-39)

… financial management. The former Director/Chief was arrested on charges of grand larceny for allegedly stealing …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/border-city-hose-company-financial-oversight-2025m-39

Vestal Fire Department – Financial Activities (2014M-265)

… internal controls over selected financial activities for the period January 1, 2013 through June 30, 2014. … often disbursed moneys before expenditures were approved for payment. Key Recommendations Ensure that officers are …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265

Town of Ticonderoga – Financial Records and Reports (2015M-301)

… Purpose of Audit The purpose of our audit was to review the Town’s financial records and … The purpose of our audit was to review the Towns financial records and …

https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301

Village of Wurtsboro – Financial Operations (2017M-71)

… population of approximately 1,250. The Village is governed by an elected three-member Board of Trustees. Budgeted … funds totaled $762,250. Key Findings The Board relied on fund balance as a financing source rather than using … provide adequate oversight of the Clerk-Treasurer’s work by establishing compensating controls to mitigate the risks …

https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71

City of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)

… review the City’s financial condition, claims processing and payroll function for the period January 1, 2013 through … The City of Glen Cove is located in Nassau County and has a population of approximately 27,200. The City is … budgets, having relied on nonrecurring revenues, debt and interfund transfers to balance budgets and meet normal …

https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210

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