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U-Crest Fire District #4 – Travel Expenditures (2017M-35)

… travel policy. Ensure reimbursements for meals and hotels are no greater than the GSA rates. Plan conference …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35

Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)

… Purpose of Audit The purpose of our audit was to determine if Company officials ensured that cash receipts were …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423

New York State Comptroller Thomas P. DiNapoli Statement on MTA's Budget

… of additional federal aid. “Improvements in fare, toll and tax collections have put MTA’s short-term finances on a … is working towards, this could result in even better news for riders as substantial cuts could be put off until 2024. … revenue that riders provide, are back on solid ground.” Find out how your government money is spent at Open Book New …

https://www.osc.ny.gov/press/releases/2021/02/new-york-state-comptroller-thomas-p-dinapoli-statement-mtas-budget

Cattaraugus-Little Valley Central School District – Financial Management (2016M-61)

… Purpose of Audit The purpose of our audit was to evaluate the Board’s management of the District’s … is in compliance with statutory limits and develop a plan to use excess funds in a manner than benefits District residents. Review all reserves at least annually to determine if the amounts reserved are necessary and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-management

Campbell-Savona Central School District - Budget Review (B2-15-10)

… Consider decreasing real property taxes by using reserve funds to finance operations as appropriate. Review all …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10

State Agencies Bulletin No. 342

… received after these deadlines may not be reflected in the 2002 W-2s. Accordingly, agencies will be responsible …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/342-year-end-processing-and-deadlines-returned-paychecks-ac-230s

Clymer Central School District – Financial Management (2016M-187)

… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … is in compliance with statutory limits and develop a plan to use the surplus funds. Review all reserves at least annually to determine if the amounts are necessary and reasonable. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187

Clyde-Savannah Central School District – Financial Condition (2015M-338)

… October 22, 2015. Background The Clyde-Savannah Central School District is located in the Towns of Butler, Galen, … with statutory requirements. … ClydeSavannah Central School District Financial Condition 2015M338 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338

New Lebanon Central School District – Financial Condition (2015M-222)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … funds, resulting in taxpayers paying more than necessary to sustain District operations. Two of the six general fund … transparency through the budget process and develop a plan to use surplus fund balance in a manner that benefits …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222

Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)

… Purpose of Audit The purpose of our audit was to determine if internal controls over Business Office operations were …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operations

Gilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)

… The Gilboa-Conesville Central School District is located in five towns in Schoharie County, three towns in Greene County and one town in Delaware County. The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devices

Island Park Union Free School District – Information Technology Asset Management (2016M-270)

… Key Findings District officials have not segregated IT inventory control responsibilities. District officials do not conduct an annual physical IT inventory count, immediately identify or tag IT assets as District … records. Key Recommendations Adequately segregate IT asset control functions so that no one person has control …

https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-asset

Wallkill Central School District – Financial Management (2015M-294)

… Ulster County. The District, which operates five schools with approximately 3,000 students, is governed by an elected … From 2010-11 through 2014-15, the Board adopted budgets with excessive appropriations that resulted in operating …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294

West Babylon Union Free School District – School Lunch Operations (2016M-243)

… elementary schools, which offer breakfast, lunch and à la carte foods to approximately 4,000 students and 1,050 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243

West Genesee Central School District – Segregation of Duties (2016M-303)

… process at the District’s Business Office or for the Food Service Department. Key duties of cash handling, … to verify that funds were deposited into a District bank account. Key Recommendations Develop and implement cash …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303

Gowanda Central School District – Financial Management (2016M-368)

… to benefit residents. Review all reserves to determine if the amounts reserved are necessary and reasonable and …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368

Town of Marathon – Claims Audit Process (2022M-124)

… policy. Town officials may have saved $7,559 in fuel costs if they had been able to use the New York State Office of …

https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124

Town of Groton – Long-Term Planning (2022M-113)

… repair costs during the audit period. If equipment is in need of repair on a regular basis, services to taxpayers may not be provided … and financial plans to replace highway capital assets in a timely manner. Consider funding reserves for the highway …

https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-groton-long-term-planning-2022m-113