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Bemus Point Central School District – Reserve Funds (2014M-281)
… Key Recommendations Ensure that improperly restricted funds are properly reclassified as unrestricted fund balance. … taxpayers. … Bemus Point Central School District Reserve Funds 2014M281 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281Cherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)
… and prepared in the most economical and productive manner for the period July 1, 2013 through April 17, 2015. … seven-member Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year were approximately $285,000. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operationsMechanicville Housing Authority – Tenant Rents (2015M-246)
… Purpose of Audit The purpose of our audit was to examine the … 31, 2015. Background The Mechancville Housing Authority is located in the City of Mechanicville, Saratoga County. The … approximately $2.2 million. Key Findings Not all employees who collect rent have unique user names and passwords in the …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246Niagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… whether District officials properly managed and accounted for Niagara Power Coalition and Native American revenues. Key Findings District officials did not properly account for Niagara Power Coalition revenues; $4.2 million was … was not properly approved. Key Recommendations Account for Niagara Power Coalition revenues in a special revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andCharter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… of residency was not on file for 34 of the 60 students in our audit sample (57 percent). The School billed tuition … documentation annually, or whenever there is a change in residency, in a timely manner and develop and implement escalation …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mVillage of Suffern – Financial Condition (2013M-273)
… by an elected five-member Board of Trustees, is located in Rockland County and has approximately 11,000 residents. … for preparing, adopting or amending budgets, resulting in unrealistic budgets that caused large deficits in unexpended surplus funds in recent years. The Board has …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273Town of Deerpark – Budget Review (B6-13-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Gold Coast Public Library District – Claims Audit (2014M-237)
… through April 30, 2014. Background The Gold Coast Public Library District is located in the Towns of Oyster Bay and North Hempstead in Nassau …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Scarsdale Union Free School District – Information Technology (2016M-252)
… and protected against unauthorized access, harm or loss for the period July 1, 2014 through May 12, 2016. Background … Board of Education. The District’s budgeted appropriations for the 2014-15 and 2015-16 fiscal years were approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/scarsdale-union-free-school-district-information-technology-2016m-252Susquehanna Valley Central School District – Budgeting Practices (2014M-136)
… Purpose of Audit The purpose of our audit was to review the … 1, 2012 through February 18, 2014. Background The District is located in the Towns of Binghamton, Conklin, Kirkwood, Vestal and Windsor in Broome County and is governed by the Board of Education, which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136Lyons Central School District – Multiyear Planning (2015M-337)
… Background The Lyons Central School District is located in the Towns of Lyons, Arcadia, Galen, Rose and Sodus in Wayne County, the Town of Junius in Seneca County and the Town of Phelps in Ontario County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337Accounts Payable Advisory No. 67
… a delay in processing vouchers, agencies may account for the delay by adjusting the MIR date in the Statewide … Financial System using the MIR Adjustment Date field. For more information on adjusting the MIR date, please refer …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestNiagara County – Court and Trust Funds (2015M-228)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2009 through July 14, 2015. Background County officials are responsible for safeguarding court and trust funds in their care. …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228State Police Bulletin No. SP-169
… Investigators Association. The agreement provides for retroactive General Salary increases and increases to other payments for Investigators, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-169-april-2014-april-2015-and-april-2016-retroactive-salary-and-otherState Agencies Bulletin No. 1152
… Eligibility Criteria CSEA employees whose annual salary is below the Job Rate of the employee's current grade on the 4/1/10 Salary Schedule are eligible for a Performance Advance if the … Code 0004 ): For employees who are entitled to a revised salary based on their FIS (Fixed Incremented Salary), OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1152-april-2012-performance-advances-graded-and-ns-equated-grade-employeesState Agencies Bulletin No. 824
… processing of the LLS payment and to provide instructions for payments not processed automatically. Affected Employees … Longevity Lump Sum payments were not paid in April 2008 to PEF employees who became eligible for a five (5) or ten (10) … ten (10) or more years of continuous service* at an annual salary equal to or greater than the Job Rate of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/824-april-2008-public-employees-federation-pef-longevity-lump-sum-llsXI.16 Vendor Responsibility – XI. Procurement and Contract Management
… 163 of the State Finance Law (SFL) requires that contracts for services and commodities be awarded on the basis of … 8 of the Public Buildings Law provides that all contracts for amounts in excess of five thousand dollars for the work of construction, reconstruction, alteration, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibilityState Comptroller DiNapoli Releases Municipal & School Audits
… official in New York surrendered her pension as a penalty for corruption while in office. Summary of three audits … village funds and misappropriated more than $1.1 million for personal gain. The former clerk-treasurer was able to … enabled the former clerk-treasurer to abuse her position for personal gain. Payroll The board did not ensure the …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Town of St. Armand – Selected Financial Operations (2017M-142)
… adequate oversight of the disbursement of Town funds for the period January 1, 2015 through December 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $1.6 million. Key Findings … Revenues and expenditures were not properly accounted for resulting in taxpayer inequities. The Town lacked …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… capital project and settlement proceeds were accounted for and monitored appropriately for the period April 21, 2009 through April 30, 2017. … appropriations and water fund budgeted appropriations for the 2017-18 fiscal year totaled $837,800 and $418,500, …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163