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East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… Purpose of Audit The purpose of our audit was to determine if the Board ensured that extra-classroom … ledgers throughout the year. Update the ECA fund policy to provide specific guidance for the financial management and … high school ECA funds and take appropriate action to recover any money determined to be due to the high school …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomSaranac Central School District – Student State Aid (2023M-91)
… – pdf] Audit Objective Determine whether Saranac Central School District (District) officials properly claimed State … chose not to respond. … Determine whether Saranac Central School District District officials properly claimed State aid …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-student-state-aid-2023m-91Operational Advisory No. 31
… Subject : GFO Updates pertaining to the new General Ledger Journal Entry (GLJE) Workflow Change … with the Statewide Financial System (SFS), the Office of the State Comptroller (OSC) removed agency dollar … at the time of transaction submittal or posting in SFS (i.e. bulkload transactions). In addition, agencies are …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeVillage of Middleburgh – Fiscal Operations (2013M-10)
… of our audit was to review selected financial activities for the period of June 1, 2011, to October 15, 2012. … who form the Village Board. The Village’s annual budget for the 2011–12 fiscal year was $1 million. Key Findings The … is properly collecting, recording and disbursing Village funds. … Village of Middleburgh Fiscal Operations 2013M10 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Rockville Centre Union Free School District - School District Website (S9-19-28)
… Union Free School District (District) used its resources to maintain a website that provided the public with … parties from readily accessing and reviewing documents to make informed decisions. Officials did not post: The final annual budget and all external CAPs to the website. Budget-to-actual results, all original budget …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… the Main-Transit Fire Department (Department) banquet manager (manager) made proper disbursements that were … banquet hall or this conflict of interest as required by New York State General Municipal Law (GML) Section 209-ee. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Town of Chesterfield – Town Clerk (2024M-110)
… report – pdf] Audit Objective Determine whether the Town of Chesterfield (Town) Town Clerk (Clerk) properly recorded, … receipts for collections totaling $18,289 received for 273 of 805 fees (34 percent). The Clerk also did not: Prepare … and accountability analyses which compare the amount of cash on hand and on deposit in the bank to detailed lists …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Operational Advisory No. 6
… : Lapsing Notice and Reminders Guidance : The Office of the State Comptroller (OSC) has completed recording all … should now contain the appropriate lapse date. The Office of the State Comptroller (OSC) has updated the Guide to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersTown of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)
… had an incorrect ownership or residential percentage used in calculating the exemption. Key Recommendations Ensure all …
https://www.osc.ny.gov/local-government/audits/town/2018/12/14/town-plattsburgh-real-property-tax-exemption-administration-2018m-163Village of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… Determine whether the Board provided adequate oversight of nonpayroll disbursements and effectively enforced collection of delinquent real property taxes. Key Findings The Board: … purposes. Began to effectively enforce the collection of delinquent real property taxes in March 2016, but $172,900 …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mTown of Hyde Park – Sexual Harassment Prevention Training (S9-23-12)
… report – pdf] Audit Objective Determine whether Town of Hyde Park (Town) employees and elected officials completed … to initiate corrective action. … audit statewide town hyde park …
https://www.osc.ny.gov/local-government/audits/town/2023/09/15/town-hyde-park-sexual-harassment-prevention-training-s9-23-12State Agencies Bulletin No. 304
… are not an employee's most current effective dated row for a particular general deduction will be purged. Using this … all of an employee's most current effective dated rows for all general deduction codes, whether end dated or not, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/304-general-deduction-purgeCity of Gloversville – City Clerk (2019M-96)
… complete report - pdf ] Audit Objective Determine whether the City of Gloversville (City) Clerk properly accounted for fees. Key Findings The current Clerk began properly accounting for fees as of …
https://www.osc.ny.gov/local-government/audits/city/2020/12/11/city-gloversville-city-clerk-2019m-96SUNY Maritime College Review of PCard Transactions and TCard Expenses
… Background Certain Maritime employees are responsible for making PCard transactions. The card is used to purchase … the supervisor must ensure that all transactions were for the official duties of the cardholder and were in … determine the appropriateness of the charges and recover funds as appropriate. Ensure all Maritime employees comply …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/suny-maritime-college-review-pcard-transactions-and-tcard-expensesDiNapoli Releases July State Cash Report
… State income tax collections increased $88.2 million in July from a year earlier, helping lift the state’s total tax collections slightly above updated projections this … the first month in this fiscal year that personal income tax collections outpaced those from last year, which is a …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-releases-july-state-cash-reportCentral Valley School District - Separation Payments (2018M-153)
… [read complete report - pdf] Audit Objective Determine whether District officials … indicated they planned to initiate corrective action. … Central Valley School District Separation Payments 2018M153 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153State Comptroller DiNapoli Releases Municipal & School Audits
… scorekeeping events due to various discrepancies with game schedules. For example, time sheets were submitted with overlapping game times and for dates when there were no games scheduled. …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Response Planning for Unexpected Events
… Objectives To determine whether the Metropolitan Transportation … 31, 2019 to December 15, 2020. About the Program The MTA is responsible for developing and implementing a unified mass … executive correspondence. Once a complaint is received, it is coded and assigned to a customer service …
https://www.osc.ny.gov/state-agencies/audits/2021/06/28/response-planning-unexpected-eventsOversight of Nurse Hiring and Retention
… care services to more than 1 million New Yorkers annually. For the fiscal year ended June 30, 2017, Health and Hospitals … $7.6 billion – personal service expenses accounted for $3.6 billion of this amount. As of May 2, 2017, Health … the services of 1,369 temporary nurses (see Exhibit A for a breakdown by facility). Health and Hospitals requires …
https://www.osc.ny.gov/state-agencies/audits/2018/07/16/oversight-nurse-hiring-and-retention