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Wainscott Common School District – Financial Condition (2013M-268)
… Background The Wainscott Common School District is located in the Towns of East Hampton and Southampton, in Suffolk County. The District is governed by the Board of … under-estimated revenues and over-estimated expenditures in the Board adopted budgets by a total of more than $1.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268State Agencies Bulletin No. 2307
… of the chargeback process for directmailed 2024 form W2s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2307-direct-mailed-form-w-2-agency-chargebackRoosevelt Fire District – Length of Service Award Program (2025M-40)
… ensure that the LOSAP was annually audited in accordance with New York State General Municipal Law (GML) Section … declined. As a result, the District’s annual contributions to the LOSAP had to steadily increase to ensure that there … investment management services was made in accordance with the District’s procurement policy. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Am I Required to Have an Audit?
… of the local governments they audit, either members of private certified public accounting firms or organizationally … government auditors. Sometimes confusion arises over the meaning and / or context in which the term "audit" is used. …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditState Agencies Bulletin No. 1570
… field and the Approved Salary Rate field Position and Job do not match – if the Position Number equals the NYS Position … will provide agencies with a list of these employees who have not been approved by DOB after Pay Period 4L is … Position Has Both Equated Grade and NTE Position and Job do not match Increment Code Missing Increment Code Invalid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1570-april-2017-managementconfidential-mc-salary-increaseUnified Court System Bulletin No. UCS-181
… UCS. Eligibility Criteria Service Increment Employees must have been on the payroll for 120 full work days from 4/1/2011 … with one of the following messages: Position and Job do not match FIS Missing FIS at or below current FIS Below … with one of the following messages: Position and Job do not match FIS Missing FIS at or below current FIS Below …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-181-april-2012-service-increments-longevity-payments-and-longevityState Agencies Bulletin No. 834
… information and instructions regarding the following: Contract Pay and Additional Pay for contract pay teachers Submitting Salary Withholding for 21P … information and instructions regarding the following Contract Pay and Additional Pay for contract pay teachers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/834-restoration-contract-pay-and-additional-pay-21p-institution-teachersCity of Batavia – Business Improvement District (2017M-283)
… for and monitored the Business Improvement District’s (BID) financial operations for the period April 1, 2015 … elected nine-member City Council. The Council created the BID in 1997. The BID is a geographic area in which a charge … BID funds. BID charges exceeded the statutory limit for 11 of the past 13 years by a total of approximately $464,000 …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283City of Olean – Budget Review (B1-14-1)
… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1DiNapoli Statement on Sentencing of Special Education Provider
… case and making sure justice was done. “Recent audits by my office have continued to find patterns of mismanagement and abuse in the preschool special education sector. I will continue my efforts to make sure tax dollars intended for students …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerVillage of Morris – Fund Balance (2017M-58)
… Morris is located in the Town of Morris in Otsego County and serves approximately 600 residents. The Village is … by an elected three-member Village Board. General fund and water fund budgeted appropriations for 2016-17 were $477,785 and $153,000, respectively. Key Findings Over the last three …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… renovations. Borrowed project funds early, resulting in about $89,000 in unnecessary additional interest costs. Entered into a … purchase order by $95,100. Release of this report was held in abeyance due to a separate Comptroller investigation …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectNorth Tonawanda City School District – Information Technology (2023M-102)
… complete report – pdf] Audit Objective Determine whether North Tonawanda City School District (District) officials … audit school north tonawanda …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Town of Putnam – Accounting Records and Reports (2022M-188)
… through 2021 annual update documents (AUDs) were not filed with the Office of the State Comptroller (OSC), as required … and file AUDs on a timely basis. Town officials agreed with our recommendations and indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Village of Pomona – Financial Condition (2015M-272)
… as of the end of fiscal year 2014-15. Village officials have not developed a multiyear plan to address the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… Park-Bellerose Union Free School District is located in the Village of Floral Park in Nassau County. The District is governed by the Board of … The consistent overestimation of expenditures resulted in the District not using fund balance that was appropriated. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementVillage of Depew – Internal Controls Over Capital Projects (2013M-29)
… 12, 2012. Background The Village of Depew is located in the Towns of Cheektowaga and Lancaster in Erie County and has a population of approximately 15,300. … The Administrator did not maintain capital project records in a manner that readily provides information about actual …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Operational Advisory No. 31
… Subject : GFO Updates pertaining to the new General Ledger Journal Entry (GLJE) Workflow Change … in workflow was implemented for GLJEs. In conjunction with the Statewide Financial System (SFS), the Office of the State Comptroller (OSC) removed agency … 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-changeVillage of Endicott – Budget Review (B4-13-8)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … all local governments that have been authorized to issue obligations to fund operating deficits to submit their … up the difference. The Village’s tentative budget complies with the property tax levy limit set by statute. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Town of Coldspring – Town Clerk Operations (2013M-137)
… Purpose of Audit The purpose of our audit was to evaluate the operations and financial practices of the … office for the period January 1, 2010, through March 26, 2013. Background The Town of Coldspring is located in … inter-mingled her personal financial activity with the Town’s business. The Board also did not provide …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137