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State Agencies Bulletin No. 1574.1
To provide agency instructions for processing the 2017 Institution Teacher Summer Session Payments
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/15741-2017-summer-session-payments-institution-teachersState Agencies Bulletin No. 1201
… and Transfer transactions have been changed as follows: When the target employee has a National Id (Social Security Number), the Rehire, Concurrent … employee being Rehired, Concurrently Hired, or Transferred does not have a National ID in PayServ, the system will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1201-changes-entering-rehires-concurrent-hires-and-transfers-payservDiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds
State Comptroller Thomas P DiNapoli announced today his office stopped $25 million in questionable or fraudulent personal income tax refunds from being paid so far in 2016
https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refundsTompkins County Industrial Development Agency – Board Oversight (2015M-33)
… The purpose of our audit was to review the IDA’s process for approving, monitoring and reporting projects for the period January 1, 2013 through June 12, 2014. … hired the Tompkins County Area Development (TCAD), a not-for-profit development organization, to perform all TCIDA’s …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardMonticello Joint Fire District – Fiscal Operations (2017M-80)
… 2015 through January 17, 2017. Background The Monticello Joint Fire District is a district corporation of the State, … Monticello Joint Fire District Fiscal Operations 2017M80 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80What Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods that have been delivered … by the local government or school district, so long as it is properly itemized and provides all the information, … Basically a claim is a demand presented for the payment of money due for goods …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimTown of Livonia – Justice Court (2015M-76)
… fees so that appropriate action can be taken to enforce payment in a timely manner. Annually audit the Justices’ books and records or engage the services of an independent public accountant to do so. …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Village of Albion – Water and Sewer Rents (2013M-108)
… has approximately 6,000 residents. The Village is governed by an elected Board of Trustees which comprises four Trustees … not ensure that large meters were tested and calibrated on a regular basis to help ensure that bills, especially … receipts to provide accountability for set-up fees paid by new customers. Key Recommendations Segregate the water and …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108York College – Time and Attendance Practices for Public Safety Staff (Follow-Up)
… in our initial audit report, Time and Attendance Practices for Public Safety Staff ( 2013-S-65 ). Background Our initial … had adequate internal controls over time and attendance for Public Safety officers. No one was responsible for verifying the hours worked by Department of Public Safety …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/york-college-time-and-attendance-practices-public-safety-staff-followGenesee County – Court and Trust Funds (2024-C&T-7)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through November 21, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7Fairview Fire District – Financial Operations (2024M-138)
… whether the Fairview Fire District (District) Board of Fire Commissioners (Board) and officials properly managed … As a result: The Board improperly assigned the duties of the District Treasurer (Treasurer) to an independent … balance totaling approximately $1.2 million, or 20 percent of the 2024 appropriations as of December 31, 2023. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Avon Central School District – Financial Management (2024M-75)
… $300,000 of fund balance each year and increase real property taxes to close budget gaps. However, the District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Town of Albion – Supervisor’s Records and Reports (2024M-111)
… The Supervisor did not follow basic accounting practices by maintaining complete and accurate accounting records and … of the Supervisor’s 2023 accounting records, as required by New York State Town Law (Town Law) Section 123. … corrective action. Appendix B includes our comment on an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Schuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… and recreation facilities. The Agency, which was created in 1971, is governed by an eight-member Board that is …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andStamford Central School District – Fund Balance Management (2022M-199)
audit school Stamford fund balance management
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Jericho Union Free School District – Acceptable Use Policy (2022M-194)
… or contain code to compromise a user’s computer or prompt the user to perform activities that may result in …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194Fine Fire District – Board Oversight (2023M-81)
audit fine fire district
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… for the 2015-16 fiscal year totaled approximately $31.46 million. Key Findings District officials have not … plan. The District developed a reserve plan that includes details regarding the anticipated use of reserve funds for a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Niskayuna Central School District – Financial Condition (2012M-218)
… the period July 1, 2010, to March 31, 2012. Background The Niskayuna Central School District is located in the Town of Niskayuna, in Schenectady County. The District is governed by … Niskayuna Central School District Financial Condition 2012M218 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… 1, 2012 through January 22, 2014. Background The Norwich City School District is located in Chenango County. The … Norwich City School District Financial Condition and Cafeteria …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operations