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New York Mills Union Free School District – Procurement (2020M-79)
… policy. The purchasing agent did not effectively perform her procurement duties. Officials did not always seek … the purchasing program and ensure purchases are made in compliance with the District’s policy. Periodically issue … action. Appendix B includes our comment on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… and procedures and adequate supporting documentation is maintained. District officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86Madison County - Claims Audit and Payment Process (2019M-142)
… from County bank accounts. County officials disagreed with certain aspects of our findings and recommendations, but …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Locust Valley Central School District – Information Technology Equipment Management (2024M-134)
… $56,909, including 37 assets with a total purchase price of $39,667 and 12 assets with a total estimated purchase price of $17,242 were not inventoried. Four IT assets … Develop and adopt a comprehensive policy and procedures to appropriately track and inventory IT equipment. Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentWest Babylon Union Free School District – Claims Audit (2024M-62)
… million were not audited prior to payment in accordance with New York State (NYS) Education Law Section 1724. The … claims audit process. District officials agreed with our recommendations and indicated they have begun …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Apalachin Fire District – Oversight of Financial Operations (2013M-25)
… Board and has filed the required annual financial report with the Office of State Comptroller. The Board does … the approval to pay these claims. The Board contracts with an independent auditor to perform an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Village of Northville – Joint Youth Activity Program (2016M-339)
… through May 31, 2016. Background The joint youth activity program (Program) has been established by the Village of Northville to … for the overall financial management and safeguarding of Program resources. The Program serves approximately 110 … Village of Northville Joint Youth Activity Program 2016M339 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Town of Deerpark – Budget Review (B17-6-17)
… 31, 2008. New York State Local Finance Law requires all municipalities that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… and whether Program employees were paid in accordance with established pay rates for the period January 1, 2015 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesWestchester County – Budget Review (B18-6-2)
… year and make any needed budget amendments if revenues fall short of estimates. Consider the potential financial …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… of Brutus and Sennett in Cayuga County and the Towns of Camillus, Elbridge, Lysander, Skaneateles and Van Buren in …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementYonkers City School District – Fixed Assets (2015M-229)
… for the City of Yonkers. The District operates 39 schools with approximately 26,000 students. As of July 1, 2014, the … not tagged or the asset tag information did not agree with the accounting records, 10 could not be located, nine …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229City of Lockport - Budget Review (B1-16-16)
… expenditures. The proposed budget does not include a tax overlay, which could create a shortfall in 2017. The Common … in the City’s provision for contingencies. Include a tax overlay in the adopted budget. …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Columbia County – Court and Trust Funds (2014M-353)
… certain assets may be provided to the court and then delivered to the County Treasurer for safekeeping, such as …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Town of Putnam Valley – Purchasing (2013M-193)
… to March 6, 2013. Background The Town of Putnam Valley is located in Putnam County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193Village of Suffern – Budget Review (B17-6-8)
Village of Suffern Budget Review B1768
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Town of Erin – Town Clerk and Justice Operations (2016M-315)
… and remit tax collections to the Supervisor in accordance with statute. Accurately report the dispositions and …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… controls. Maintain complete and adequate records with supporting documentation to account for all of the … for all bank accounts and provide them to the Board along with the bank statements. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andState Comptroller DiNapoli Statement on Arrest of Muge Ma for COVID-Related Scam
… involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-statement-arrest-muge-ma-covid-related-scamState Agencies Bulletin No. 1585
… Code 502 NYS (SS/Medicare Deficiency) for Employees with a FICA Tax Deficiency) and CU-547 (New Repayment Rate … Code 582 CUNY (SS/Medicare Deficiency) for Employees with a FICA Tax Deficiency) for details on employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1585-notification-employees-when-prior-year-fica-ssmedicare-deficiency-has