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Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)

… Purpose of Audit The purpose of our examination was to evaluate the Town’s financial condition of the general and highway funds for the period January 1, 2011, to September 30, 2012. Background The Town of Halfmoon is … did not employ long-term financial planning, which would have helped it identify historical budgeting trends. Key …

https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55

Town of Berne – Board Oversight (2021M-77)

… Board did not: Request or receive adequate monthly reports from the Supervisor. For example, the Board did not request … reports detailing money received and disbursed, monthly bank reconciliations or cash balances for each fund. Ensure … the records of all officials who received and disbursed funds, as required. Key Recommendations Ensure the Supervisor …

https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77

Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)

… Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and … did not properly collect and disburse cash assets in his custody, nor did the Board ensure the Supervisor … properly performed those duties. Our audit found $15,823 in missing funds. We also found that the former Supervisor:  …

https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172

Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)

… (Town) officials effectively managed the Planning and Zoning, and Recreation Departments’ cash collections. Key … Town officials did not effectively manage the Planning and Zoning, and Recreation Departments’ cash collections. … received were deposited. Of the 40 Planning and Zoning Department fees reviewed totaling $73,732, 18 were not …

https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6

Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)

… Purpose of Audit The purpose of our audit was to review the Agency’s process for evaluating, approving and … an independent public benefit corporation whose goals are to advance job opportunities and economic welfare in the Town … The Board did not develop an adequate recapture policy to allow for the recovery of previously granted benefits if …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-and

Justice Center Audits

… S.5446 (Carlucci) - Authorizes certain reports relating to reportable incidents involving vulnerable persons to be made available to officers and employees of the state comptroller for the … Authorizes certain reports relating to reportable incidents involving vulnerable persons to be …

https://www.osc.ny.gov/legislation/justice-center-audits

Escalation – Article 14 Benefits

… index. Service retirement benefits can be eligible for either full or partial escalation. If a benefit is eligible for full escalation, it will increase or decrease each April … below the original amount paid. The full escalation date for a service retirement is the first day of the month …

https://www.osc.ny.gov/retirement/publications/1644/escalation

Yorkshire-Pioneer Central School District – Financial Management (2015M-352)

… Freedom, Machias and Yorkshire in Cattaraugus County; Holland and Sardinia in Erie County; and Centerville in …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352

Letchworth Central School District – Financial Management (2013M-332)

… of our audit was to examine the District’s financial management for the period July 1, 2011 through October 2, … Letchworth Central School District Financial Management 2013M332 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332

Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)

… Extra-Curricular Activities (ECAs). District officials have addressed the deficiencies previously identified by our …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extra

Town of Eastchester – Parking Ticket Collections (2012M-246)

… to May 31, 2012, Town employees issued over 23,600 parking tickets and the Town collected approximately $806,000 in … Court still had $1.89 million in cumulative unpaid parking tickets outstanding as of May 31, 2012. This included 10,599 unpaid parking tickets totaling $851,906 that have been outstanding for more …

https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246

Town of Gorham – Procurement (2024M-7)

… vendors lacked written agreements detailing the services to be provided and their cost.  All 116 credit card purchases … and determined 12 purchases totaling $3,736 did not have adequate supporting documentation to indicate they were appropriate Town purchases.  Key …

https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7

Rye City School District – Payroll (2024M-2)

… officials paid overtime without knowing why the additional payroll costs were incurred.  Improperly paid an employee … action. Appendix B includes our comments on the District’s response letter.  …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2

Town of Leicester – Financial Management (2025M-2)

… fund balance of $80,597.  We project that the Town will have small operating surpluses in 2024, which will increase … corrective action. Appendix B includes our comments on the Town’s response letter. …

https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2

Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)

… did not accurately and completely record and account for all capital assets we reviewed (i.e., machinery, vehicles, … 2011.Therefore, officials cannot assure taxpayers that all of the District’s capital assets are safe and accounted …

https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoring

Rush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)

… Key Findings  District officials did not ensure that all credit card and purchase card charges were properly … supported. Therefore, it could not be determined whether all charges were for appropriate District purposes. …

https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0

State Agencies Bulletin No. 2202.1

… Education Differential. Affected Employees: Employees in the Professional, Scientific, and Technical Services … employees on how to submit such proof. Employees must be in a BU05 position with an Employee Status of Active, Leave … Pay, or Leave of Absence on the applicable Effective Date in the Effective Dates  section. Employees with an Employee …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22021-public-employees-federation-pef-fy-2024-2025-higher-education

State Agencies Bulletin No. 2310

… Education Differential. Affected Employees: Employees in the Professional, Scientific, and Technical Services … employees on how to submit such proof. Employees must be in a BU05 position with an Employee Status of Active, Leave … Pay, or Leave of Absence on the applicable Effective Date in the  Effective Dates  section. Employees with an Employee …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2310-public-employees-federation-pef-fy-2025-2026-higher-education

Central Square Central School District – Fund Balance (2022M-196)

… District had relatively modest property tax increases each year, the increases may not have been necessary, considering … surplus fund balance exceeded the legal limit by $1.6 million, officials also overstated accrued liabilities, … in surplus fund balance being underreported by about $6.4 million. Officials could not provide us with evidence …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196