Search
Jamestown City School District – Financial Condition (2015M-120)
Jamestown City School District Financial Condition 2015M120
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Addison Central School District – Financial Condition (2016M-30)
Addison Central School District Financial Condition 2016M30
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Springs Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsTown of Dover – Fire Protection and Ambulance Services (2016M-413)
… audit was to determine if the Board is monitoring the fire and ambulance companies that provide emergency services to … Background The Town of Dover is located in Dutchess County and has a population of approximately 8,500. The Town, which … to provide services in its fire protection district and with an ambulance company for basic life support …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… The District did not have written agreements with its banks to clearly prescribe the manner in which electronic or … and other security measures available from the District’s banks. Key Recommendations Consider limiting the online … and other security measures available from the banks are enabled. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationState Agencies Bulletin No. 238
… who are on a leave of absence without pay ("encumbents") in positions that have been abolished or inactivated … notifies OSC when a position is inactivated or abolished in NYSTEP. Based on this information, OSC automatically inactivates or abolishes the position in the payroll system. OSC cannot inactivate or abolish a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/238-abolished-and-inactivated-nystep-positionsXIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement
… will be reimbursed through the Travel and Expense module in the Statewide Financial System (SFS). Employee expenses … of Employee Relations (GOER) through a single pay voucher in the Accounts Payable module of the SFS. Refer to the … Units are required to follow the policies outlined in this chapter. When travel questions arise, the traveler …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overviewState Comptroller DiNapoli Releases Municipal Audits
… did not have a formal contract with the consultant. In addition, sensitive IT control weaknesses were … of Pittsford – Audit Follow-Up Letter (Monroe County) In a previous report issued in July 21, 2017, auditors identified problems with the …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1Introduction – Improving the Effectiveness of Your Claims Auditing Process
… of claims or vouchers (the terms are used interchangeably in this publication) is a classic internal control activity. … control activity that is not always conducted effectively. In order to ensure that tax dollars are spent efficiently, it … improper or fraudulent claims from being paid. In short, the audit of claims is a highly important internal …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionDiNapoli Recovers $42K From Woman Who Stole From State and Local Retirement System
… payments. Robertson pleaded guilty to petit larceny in July and agreed to pay full restitution. She was sentenced … collect her mother’s pension payments, beginning in 2013. She pleaded guilty to petit larceny in July in … 8th Floor, 110 State St., Albany, NY 12236. Review prior cases at https://www.osc.state.ny.us/investigations . …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-recovers-42k-woman-who-stole-state-and-local-retirement-systemRockville Centre Union Free School District - School District Website (S9-19-28)
… Determine whether the Rockville Centre Union Free School District District used its resources to maintain a website …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19Rome City School District – Multiyear Planning (2021M-144)
… established comprehensive multiyear financial and capital plans. Key Findings Officials did not develop comprehensive written multiyear financial or capital plans. While officials have some information needed to develop the plans, additional information and analysis is needed. For …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… yard and be profitable. The Board decided this was not in County residents’ best interest due to cost and environmental factors. A lack of investment in the County’s infrastructure and economic development, and the County’s demographics, will likely result in the COIDA facing many Rail Yards development struggles. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaTown of Schuyler – Financial Management (2014M-182)
… 31, 2013. Background The Town of Schuyler is located in Herkimer County and has a population of approximately … a result, the Town has accumulated excessive fund balance in the general fund and sewer district fund. At current … levels, the unrestricted, unappropriated fund balance in the Town’s general fund would cover more than a full …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182SUNY Bulletin No. SU-356
… by PayServ. Agency Actions: SUNY agency payroll officers should no longer enter or modify SUNY 403(b) deductions … change in conjunction with the MVC record keeper. Agencies should continue to instruct employees to enter their 403(b) … Questions regarding SUNY’s Voluntary 403(b) Savings Plans should be directed to TIAA SUNY Client Service Team at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-356-process-change-sunys-voluntary-403b-savings-planTown of Rutland – Water and Sewer Charges (2025M-30)
… Town of Rutland (Town) Town Clerk (Clerk) properly billed water and sewer charges. Key Findings The Clerk did not properly bill water and sewer charges. We identified a total of $8,823 in … written policies and procedures to provide guidance on water and sewer billings and account adjustments. No one …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… 30, 2017. Background The Village of Stillwater is located in the Town of Stillwater in Saratoga County and is governed by a five-member Board of … The Clerk-Treasurer accounted for water fund transactions in the general fund instead of the water fund, which resulted …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163City of New Rochelle – Financial Condition (2014M-158)
… 1, 2013 through March 18, 2014. Background The City of New Rochelle is located in Westchester County and has … City of New Rochelle Financial Condition 2014M158 …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158Town of Lockport – Justice Court (2018M-36)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to examine the Court’s financial activity … Court’s cash assets and outstanding liabilities for any of the Court’s fine or bail accounts. Because bail reports … Town of Lockport Justice Court 2018M36 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36City of Fulton – Fiscal Stress (2013M-310)
… addition, City officials have prepared multiyear financial plans. However, the Council has adopted budgets that have … balance as a financing source and continue to evaluate and explore ways to cut costs and/or increase revenues. …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310