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Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… Central School District (District) officials ensured leave accruals were accurate and payments for unused leave and separation payments were authorized and calculated … correctly. Key Findings Officials did not ensure that leave accruals were accurate or payments for unused leave and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsWest Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… whether the Board of Directors (Board) ensured that cash disbursements were properly approved, accurately … purposes. Key Findings The Board did not ensure that cash disbursements were properly approved, accurately … audit west webster volunteer fire cash disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… of Cooperative Educational Services (BOCES) officials’ budget development process ensures reasonable budget estimates. Key Findings BOCES officials’ budget … revenues totaling $41.2 million. This resulted in net operating surpluses totaling more than $24 million over …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetTown of Ticonderoga – Capital Project Management (2023M-38)
… modifications totaling $3.2 million were not recorded in the accounting records. Close seven completed capital projects in the accounting records. While we did not observe any … project activity. Close completed capital projects in a timely manner. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Payroll Improvement Project Bulletin No. PIP-013
… Affected Employees All agency PayServ, PS Query, and New York State Payroll Online (NYSPO) users are affected. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-013-payroll-improvement-project-cutover-schedule-andState Comptroller DiNapoli Statement on 2025 State of the City Address
… and having a substantial rainy-day fund will help the city weather any future storms. We’ll be monitoring the proposals … Report Update on New York City Staffing Trends (May 2024) New York City Industry Dashboards New York City Agency …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-2025-state-city-addressStamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… as required. Although the Treasurer’s financial records and reports we reviewed were accurate and financial transactions were appropriate and properly accounted for, the Treasurer performed all …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mLyncourt Union Free School District – Information Technology (2020M-121)
… shared and former employee accounts. Revoked permissions for eight of the 12 network user accounts with administrative …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Grand Island Central School District - School District Website (S9-19-31)
… was not transparent and comprehensive. Officials did not post: Comprehensive budget-to-actual results in an easily … audit results in a location easy to access. Prepare and post a multiyear financial plan to help residents see the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31Albany Water Board – Software Management (2020M-159)
… and six mobile devices (32 percent) including gaming, streaming and shopping software. Establish controls to …
https://www.osc.ny.gov/local-government/audits/city/2021/03/26/albany-water-board-software-management-2020m-159Town of Orange – Former Highway Superintendent’s Records (2019M-30)
… the Superintendent pled guilty to Attempted Obstruction of Governmental Administration and was sentenced to a … The Superintendent should retain adequate records of all Department transactions and activity. Town officials should work with the New York State Department of Transportation (NYSDOT) to resolve any prior years’ …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30Town of Springfield – Accounting Records and Reports (2020M-175)
… as required. The Board did not annually audit, or provide for an audit of, the Supervisor’s records and reports, as …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Portville Central School District - Financial Management (2018M-245)
… appropriations by $3.3 million (6 percent annual average) from 2015-16 through 2017-18. As of June 30, 2018, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Victor Central School District - Financial Management (2019M-62)
… - pdf] Audit Objective Determine whether the Board and District officials adopted realistic budgets and effectively … fund balance and reserves. Key Findings The Board and District officials: Adopted conservative budgets that … reasonable levels in accordance with applicable statutes. District officials generally disagreed with our findings and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Brasher Falls Central School District – Financial Condition (2019M-158)
… the District’s financial condition. Key Findings The surplus fund balance in the general fund exceeded the 4 percent … three fiscal years. As of June 30, 2018, the District’s surplus fund balance was $2.15 million, which was 4.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… The Treasurer did not maintain custody and control of her signature stamp and check signatory policies were not … records. Ensure the Treasurer maintains custody of her signature stamp and that bank account signature cards comply with Library policy. Establish and …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126Meridale Rural Fire District - Management of Fund Balance (2018M-178)
… as a financing source to benefit District taxpayers by funding one-time expenditures and needed reserves, paying … budgeted appropriations that reflect the District’s operating needs based on historic trends, contracts or … with our findings and recommendations but questioned one issue. Appendix B includes our comment on the issue raised in …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Akron Central School District - Financial Management (2018M-195)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s … overfunded two reserves that totaled about $5.3 million and did not use most of the debt reserve funds. Taxpayers … savings if the Board maintained the same 2013-14 tax levy and used reserves to pay for related expenditures. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Town of Athens - Town Clerk/Tax Collector (2018M-41)
… adequate records and properly deposited and remitted money in a timely manner. Key Findings Real property taxes …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41