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Wyandanch Union Free School District - Budget Review (B22-7-1)
… proposed 2022-23 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1Hudson Housing Authority – Board Oversight (2016M-302)
… to ensure that cash receipt, cash disbursement and bank reconciliations duties are segregated. The Board did not … that the duties for cash receipts, cash disbursements and bank reconciliations are segregated among employees or that … are in accordance with purchasing policies and credit card payments are based on credit card statements. …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Clifton Park Water Authority – Water Charges (2015M-247)
… Purpose of Audit The purpose of our audit was to review the Authority’s internal controls … benefit of the residents of the Towns of Clifton Park and Malta. The Authority is governed by a five-member Board of …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Town of Columbus – Budget Development Practices (2012M-225)
… the Town. The Town’s annual budget for the 2012 fiscal year is $770,000. Key Findings The Board and Supervisor did … the Board continued to under-budget revenues in fiscal year 2012, its adopted budget for 2013 is more closely based …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225About this Report – 2022 Financial Condition Report
… This report provides citizens with an overview of the financial … accounting data can be found in reports such as the Annual Comprehensive Financial Report (ACFR) . Financial … balance and making required debt service payments and pension contributions. The Office of the New York State …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-reportState Agencies Bulletin No. 1881
… 14, 2020. OSC Actions OSC will update the Retirement Plans Table in PayServ to reflect the $17,301 pensionable overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1881-2021-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsVillage of Akron – Selected Financial Activities (2016M-133)
… operations and the Clerk-Treasurer’s records and reports for the period June 1, 2014 through December 22, 2015. … elected five-member Board of Trustees. The annual budget for the 2015-16 fiscal year was approximately $6 million. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Village of Fleischmanns – Water Fund (2013M-151)
… to assess the financial management of the Village’s water fund for the period June 1, 2011, to March 13, 2013. … and sewer user fees, and State and Federal aid. The water fund budget for the same period was $136,165. Key Findings The Board did not adequately manage the water fund’s financial operations. The Board consistently …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Village of Delhi – Financial Condition (2013M-110)
… condition because they did not consistently develop sound budget estimates. Further, they did not adequately …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… audit period, the Village/Town issued about 29,870 parking tickets and collected approximately $721,000 in fines and … still had $1.17 million in cumulative unpaid parking tickets outstanding as of May 31, 2012. This included 12,792 unpaid parking tickets totaling approximately $720,703 that have been …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255Town of Broome – Purchasing and Justice Court (2014M-255)
… Town officials did not ensure that purchases were made at the lowest cost, in compliance with the Town’s procurement …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255State Agencies Bulletin No. 2249
… employees are members of NYSCOPBA, Inc. and are currently in, or were previously in, Bargaining Units (BU) 01 and 21 at any time since April … BU 21). Background: NYSCOPBA membership dues for employees in BU 01 (Code 291) and BU 21 (Code 491) will increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2249-new-york-state-correctional-officers-and-police-benevolent-associationState Comptroller DiNapoli Releases School District Audits
… state aid for seven new bus acquisitions resulting in a potential revenue loss of $477,200. During the audit, the business manager prepared and submitted state aid forms for three of these buses. The district unnecessarily borrowed more than …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0Wyandanch Union Free School District – Budget Review (B25-7-3)
… Review The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 budget. … The purpose of our budget review was to provide an independent evaluation of the proposed 202526 budget …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Beacon City School District - School District Website (S9-19-27)
… District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, … Must post required information to the District website: Final annual budget. Should enhance transparency by: …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/beacon-city-school-district-school-district-website-s9-19-27Island Trees Union Free School District - School District Website (S9-19-34)
… ] Audit Objective Determine whether the Island Trees Union Free School District (District) used its resources to … Determine whether the Island Trees Union Free School District District used its resources to maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/island-trees-union-free-school-district-school-district-website-s9-19-34Union-Endicott Central School District - Noninstructional Overtime (2018M-201)
… [read complete report - pdf] Audit Objective Determine whether District officials … period disclosed that District officials often did not document that prior approval was granted for overtime worked … on the time sheets in accordance with the overtime policy. The Superintendent told us that she permitted two …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mJefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… before approving them. Charge some project applicants fees in accordance with the Board-approved fee schedule. Assess … information for reliability or compare it to estimates in project applications. Key Recommendations The Board … for evaluation and compared to project goals as stated in applications. JCIDA officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaTown of Crown Point - Town Clerk/Tax Collector (2018M-263)
… taxes totaling $951,513 during the first seven weeks of 2017 (from January 2 through February 17) but made only … required timeframe. For example, $468,215 or 34 percent of taxes paid by check in 2017 were deposited from eight to …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263Town of Allen – Town Clerk Collections (2024M-120)
… $3,000 within three business days of being collected for total daily aggregate collections exceeding $250, as … Town Board (Board) to determine whether all collections for culvert pipe sales were properly recorded, reported and remitted to the Supervisor for deposit. Recommendations The audit report includes eight …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120