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Fallsburg Central School District – Financial Condition (2014M-33)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … condition for the period of July 1, 2011 through October 2, 2013. Background The Fallsburg Central School District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33City of Long Beach – Budget Review (B23-7-3)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to … deficit in the City’s general fund and certain other funds as of June 30, 2012. Local Finance Law requires all …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3Town of Hempstead – Budgeting (2021M-169)
… report - pdf ] Audit Objective Determine if the Town of Hempstead (Town) Board (Board) adopted realistic budgets … raised in the Town’s response. … Determine if the Town of Hempstead Town Board Board adopted realistic budgets and …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169Clarence Public Library – Audit of Claims (2016M-355)
… Purpose of Audit The purpose of our audit was to review the Library’s claims auditing process for the … August, and it remitted $22,398 of fine and fee revenue to the Erie County Library System in 2015. Key Findings The Board did not audit and approve claims prior to payment. The Board did not adopt a written claims audit …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… in $239,622 being inappropriately paid to the Chair’s wife; the District’s credit card was used to make $14,910 in …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Campbell-Savona Central School District – Budget Review (B2-13-12)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Town of Humphrey – Financial Management (2013M-116)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices … 1, 2008, through April 8, 2013. Background The Town of Humphrey is located in Cattaraugus County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Islip Fire District – Financial Condition (2020M-25)
… the audit period. Did not properly plan for the funding of and spending from reserves. In addition, the Board … Adopt a fund balance policy that addresses the level of fund balance to be maintained in the operating fund. In …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Town of Cohocton – Town Clerk Cash Shortage (2014M-325)
… Purpose of Audit The purpose of our audit was to review the Town Clerk’s fiscal operations for the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325Town of Coeymans – Financial Condition (2015M-184)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … January 1, 2012 through May 31, 2015. Background The Town of Coeymans is located in Albany County and has approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… 21, 2016. Background The Hawthorne Cedar Knolls Union Free School District is located in Westchester County. The … funds have been deposited. … Hawthorne Cedar Knolls Union Free School District Internal Controls Over Wire Transfers …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overVillage of Endicott – Budget Review (B4-16-7)
… and $206,000, respectively. Village officials plan to raise water and sewer rates. The Village has adopted a local …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Lyons Central School District – Payroll 2022M-71
… not being credited 9.5 hours of compensatory time. The payroll supervisor was responsible for all aspects of processing payroll including affixing the Treasurer’s signature to … accrued in accordance with contracts and CBAs. Segregate payroll duties or implement adequate compensating controls, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Town of Castile – Tax Collection Remittance (P1-24-23)
… report – pdf] Audit Objective Determine whether the Town of Castile (Town) Town Clerk/Tax Collector (Clerk) remitted … Law. The Clerk made one payment totaling approximately $2.8 million to the County Treasurer in April 2024 instead of paying three separate required payments totaling …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Town of Middlebury – Tax Collection Remittance (P1-24-25)
… report – pdf] Audit Objective Determine whether the Town of Middlebury (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector … $1.1 million to the County Treasurer in April 2024, instead of paying three separate required payments …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Other Bulletin No. 43
… Employees Employees designated management or confidential in Bargaining Unit 96 who meet the eligibility criteria … Eligibility Criteria Performance Advance Employees in NS positions (Grade 600) which are equated to a grade … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original Death Certificate and a Report of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-43-april-2018-state-university-construction-fund-scfUnified Court System Bulletin No. UCS-336
… and Longevity Increment. The report will be sorted by Department ID, then by employee name in alphabetical order. NHRP708 – Mass … Agency Actions: The following procedures must be used by the agency when submitting transactions in Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-336-april-2024-state-new-york-unified-court-system-ucs-incrementsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Frankfort-Schuyler Central School District , … Central School District , Putnam Northern Westchester Board of Cooperative Educational Services , Raquette Lake … Central School District – Financial Management (Herkimer County) District officials did not adopt budgets based on …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Report Finds Persistent Problems at Long Island Power Authority
… Thomas P. DiNapoli today recommended improvement of oversight of the Long Island Power Authority (LIPA) after … (DPS), it was only given certain review and recommendation powers with respect to LIPA and Public Service Enterprise … be issued by UDSA at $4.5 billion. UDSA previously issued $2 billion in debt in December 2013. DiNapoli noted that all …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-report-finds-persistent-problems-long-island-power-authorityCUNY Bulletin No. CU-434
… 2 Calendar Year 2012 Program Agency Actions A new on-line enrollment process for deduction code 897 has been … are encouraged to initiate the deduction with the on-line enrollment process. Agencies will not manually enter these … entry of pledge cards, agencies must review the pledge form and verify the completeness, accuracy and legibility. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-434-2012-united-way-cuny-campaign