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Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… 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-overVillage of Woodridge – Financial Condition (2013M-172)
… Board properly managed the Village’s financial condition for the period August 1, 2011, to April 2, 2013. Background … the Mayor and four Trustees. The Village’s annual budget for all funds for the 2012-13 fiscal year was $2,624,362. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… internal controls over information technology (IT) for the period of June 1, 2011, to April 30, 2013. Background … Trustees and an elected Mayor. Budgeted appropriations for the 2012-13 fiscal year were approximately $9.4 million. … Village officials have not developed formal IT policies for user access, and the Board has not developed a formal …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Theresa Fire District – Board Oversight and Financial Management (2021M-60)
… complete report - pdf ] Audit Objective Determine whether the Theresa Fire District (District) Board of Fire … whether they properly managed fund balance. Key Findings The Board did not provide adequate oversight to ensure that … and reported and did not properly manage fund balance. The Treasurer did not maintain adequate accounting records or …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Copiague Fire District– Mechanic Shop Operations (2021M-93)
… fixing six privately-owned vehicles during normal business hours; he earned overtime on some of these days. Over a … parts invoice where 81 parts were purchased; however, for 72 parts totaling $3,208, we could not determine what …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Port Jervis City School District – Financial Condition (2022M-152)
… – pdf] Audit Objective Determine whether the Port Jervis City School District (District) officials and Board of Education (Board) effectively managed the District’s general fund … Determine whether the Port Jervis City School District District officials and Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152West Genesee Central School District - Capital Assets (2023M-128)
… in the inventory records and 38 of these assets that cost over $176,000 were also not tagged as District … 27 assets could not be located including 18 with a total cost of $50,905 and nine with no documented cost, and 45 assets had an incorrect location recorded. In …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Charter School of Educational Excellence – Information Technology (2023M-174)
… we found: School employees did not have guidance on how to properly identify and secure sensitive student data. … System (SIS) had excessive or unnecessary access to view and modify sensitive student data. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… Determine whether the Gates Fire District (District) Board of Fire Commissioners (Board) and officials properly planned for long-term financial and capital needs. Key Findings The Board and District officials did not properly plan for the … Determine whether the Gates Fire District District Board of Fire Commissioners Board and officials properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… complete report – pdf] Audit Objective Determine whether City of Yonkers (City) officials ensured Yonkers City School District (District) employees’ separation … Determine whether City of Yonkers City officials ensured Yonkers City School District District …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolVillage of Ocean Beach – Credit Card Usage (2022M-206)
… included with the claims packets. $317,517 did not have a signed receipt or credit card slip. Examples of purchases … from warehouse clubs and grocery stores, $11,595 for television service subscriptions, $8,571 from restaurants, …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206Rondout Valley Central School District – Fixed Assets (2023M-36)
… inventory list. For example, these assets include a golf cart costing $12,585. Seven additional fixed assets with a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Town of Milford – Financial Condition (2013M-355)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition for … 1, 2012 through August 27, 2013. Background The Town of Milford is located in Otsego County and is governed by an … The purpose of our audit was to assess the Towns financial condition for …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… Agricultural building exemptions that were granted for the construction of two buildings were not supported. As … The Assessor did not have any documentation on file for four properties receiving eligible funds exemptions or … exemptions. Maintain documentation to support eligibility for all exemptions. Consult the Town’s attorney as to whether …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200City of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… whether payments to certain City officers and employees for unused leave accruals were authorized and accurately … agreements (CBAs). The City approved drawdown payments for unused leave accruals, totaling $229,494 to eight City … from service. In the absence of specific authorization for such payments, we question the appropriateness of …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68Town of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… estimates. The Board adopted a procurement policy, but it does not require competition for professional services or the …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137SUNY Bulletin No. SU-177
… Purpose To inform agencies of the expiration of the HIRE Act employer tax credit and of the Office of the State Comptroller’s (OSC) … records. Affected Employees Employees hired under the HIRE Act Effective Date(s) Administration paychecks dated January … To inform agencies of the expiration of the HIRE Act employer tax credit and of the Office of the State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-177-expiration-hire-actDiNapoli: State Tax Revenues Down $767 Million in May
… previous year, according to the monthly state cash report released today by State Comptroller Thomas P. DiNapoli. “With … previous year according to the monthly state cash report released by the State Comptroller …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-tax-revenues-down-767-million-mayCUNY Bulletin No. CU-302
… Code 582 Background An employee’s Social Security and/or Medicare tax deficiency can originate from an erroneous …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-302-change-deduction-calculation-routine-deduction-code-582CUNY Bulletin No. CU-421
… Purpose To inform agencies of the expiration of the HIRE Act employer tax credit and of the Office of the State Comptroller’s (OSC) … records. Affected Employees Employees hired under the HIRE Act Effective Date(s) Institution paychecks dated January 13, … To inform agencies of the expiration of the HIRE Act employer tax credit and of the Office of the State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-421-expiration-hire-act