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Central Square Central School District – Fund Balance (2022M-196)
… School District (District) officials accurately reported fund balance, maintained surplus fund balance within the … us with evidence that the Board properly established the employee benefit accrued liability reserve. As of June 30, 2021, the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… over the water and sewer funds for the period June 1, 2012 through May 31, 2014. Background The Village of …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityCompliance With the Clery Act (Follow-Up)
… the public make informed decisions when choosing a college for educational or employment purposes. Our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/compliance-clery-act-followState Agencies Bulletin No. 770
… To explain procedures for processing Veterans’ Program Incentive Award payments. Affected Employees Eligible … Questions regarding this bulletin may be directed to the Payroll Audit mailbox. … To explain procedures for processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/770-department-labor-veterans-program-incentive-awardsDiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… I want to thank Steuben County District Attorney Brooks Baker and the New York State Police for their continued …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-fundsTown of Smithtown – Departmental Operations (2017M-66)
… examine Highway Department and Parks Department operations for the period January 1, 2015 through August 31, 2016. … Town Board. General fund budgeted appropriations for 2016 totaled approximately $43.7 million and highway fund budgeted appropriations for 2016 totaled approximately $26.1 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… supervisors for which it had no legal authority to do so, and the District, as a result, made more than $810,000 … Board members. The Board, despite having no authority to do so, appointed two Treasurers and split the duties of …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingXII.7.C Reprocessing an OSC Denied Voucher – XII. Expenditures
… UNITS When rejecting a voucher, OSC will reject and delete the voucher, which reverses the associated accounting … reject the voucher without reversing funding, or deny and delete the voucher, which reverses the funding. The option …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7c-reprocessing-osc-denied-voucherVillage of Port Jefferson – Justice Court Operations (2020M-56)
… and irregularities were found in the Court’s records: The Senior Court Clerk’s duties were not properly segregated. Bank records provided by the Senior Court Clerk to the Comptroller’s office were altered. There was a cash shortage of $2,096. The Senior Court Clerk deposited 12 personal checks totaling …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… financial reports were not filed with the Office of the State Comptroller (OSC) for 2017-18, 2018-19, 2019-20, as …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101DiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… to 60 days in jail, five years probation and ordered to pay full restitution of $50,000 to the village. “Too many … public purse with their own,” DiNapoli said. “Thanks to my partnership with District Attorney Brooks Baker, Ms. … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftSafe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
… do more to meet the minimum SAVE Act requirements. None of the safety plans met all the minimum requirements. Two … did not have all the required members. No school met all of the annual safety training requirements. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1Town of Butternuts – Highway Facility Capital Project (2021M-94)
Determine whether the Town of Butternuts Town Board transparently planned and monitored the highway garage and salt shed capital project Project
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… the governing board of each county served and the New York State Commissioner of Agriculture and Markets. The …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overAndover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… purpose of our audit was to review internal controls over reserve funds for the period July 1, 2007, through April 30, 2013. Background The Andover Central School District is located in Allegany and Steuben Counties. The District is … outstanding debt, and more than $1.1 million in general fund reserves that exceeded reasonable needs of the District. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsTown of Genesee Falls – Fiscal Stress (2013M-146)
… the highway fund balance declined from $83,179 at January 1, 2011 to a deficit of $38,059 at December 31, 2012. The general fund currently had a …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146Wyandanch Union Free School District – Budget Review (B21-7-1)
… is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended by Chapter 56 of the Laws of 2020, … State Comptroller each year, starting with the fiscal year during which the school district is authorized to issue the … deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Town of Caroga – Supervisor’s Records and Reports (2015M-182)
… and accuracy of the Town’s records and reports for the period January 1, 2014 through April 30, 2015. … financial activity is accurately and completely accounted for and that monthly bank reconciliations are performed and … bank statements. Ensure that the Town’s annual financial report is filed with OSC and the Town Clerk within the …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182State Agencies Bulletin No. 1795
… that the pensionable overtime earnings limit for Tier 6 New York City Employee Retirement System (7U), New York City Teachers Retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1795-2020-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsState Agencies Bulletin No. 1789
… Employees Employees represented by CSEA Local 1000 in Bargaining Units 02, 03, 04, 41, 42, 47, 79, 87, and 97 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1789-civil-service-employees-association-csea-local-1000-dues-increase