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Town of Corinth – Claims Auditing (2017M-102)
… claims were adequately supported and properly audited by the Board before payment for the period January 1, 2016 … a population of approximately 6,500. The Town is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102Beacon City School District – Budget Review (B6-14-10)
… in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The Beacon City School … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/beacon-city-school-district-budget-review-b6-14-10Town of Ulster – Town Assessor (2016M-361)
… The purpose of our audit was to review the Town’s property tax exemption process for the period January 1, 2015 through August 25, 2016. … tax exemptions. The Tax Assessor did not file Transfer of Exempt Real Property forms with the county for four of eight …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Village of Silver Springs – Water Accountability and Billing (2015M-139)
… The purpose of our audit was to evaluate the Village’s water billing and production operations for the period … officials do not have written procedures for reconciling water produced by the Village’s system to the amount billed and could not account for 41 percent of the water the system produced. The Village has not developed a …
https://www.osc.ny.gov/local-government/audits/village/2015/09/25/village-silver-springs-water-accountability-and-billing-2015m-139IV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… listed in this chapter have been developed and organized to provide essential information that can be used for financial reporting and analytical purposes, and to enable State managers to monitor and track the type of revenues the State receives. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewLockport Public Library – Claims Processing (2015M-192)
… Purpose of Audit The purpose of our audit was to examine the Library’s claims auditing process for the … 2015. Background The Lockport Public Library is located in the City of Lockport, Niagara County. The Library is a … approximately $1.6 million. Key Findings The Board did not routinely audit and approve claims prior to payment. From …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Beacon City School District – Budget Review (B6-13-10)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2005. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10Town of East Hampton – Budget Review (B7-13-17)
… and expenditure projections in the Town’s tentative budget for the 2014 fiscal year are reasonable. Background The Town … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17Town of Rushford - Procurement (2020M-43)
… goods and services were procured in accordance with the Town’s procurement policy and applicable statutes. Key … $189,000, 17 purchases totaling $56,000 did not have the required request for proposals (RFP) and/or the required number of quotes prior to being made. The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43Maine-Endwell Central School District - Leave Records (2019M-40)
… officials maintained accurate and supported employee leave accrual records. Key Findings Employee timekeeping records were inconsistent and leave used was not always deducted from the leave accrual records. Our tests of 69 employees found 12 … officials maintained accurate and supported employee leave accrual records …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Patchogue-Medford Union Free School District – Budget Review (B7-13-1)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1Hammondsport Central School District – Nonresident Tuition (2016M-248)
… Audit The purpose of our audit was to review the District’s nonresident tuition billing procedures for the period July … not use correct attendance dates when calculating tuition bills for all students. Two home districts were underbilled … students placed at the District. Issue corrected bills to the home districts for the identified errors. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248State Agencies Bulletin No. 1523
… in reconciling employees’ social security numbers and names in the NYS payroll system (PayServ) with the Social Security Administration (SSA) system. … any State Agency that is responsible for the inaccuracy of an employee’s job record in the NYS Payroll System. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1523-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 1435
… in reconciling employees’ social security numbers and names in the NYS payroll system (PayServ) with the Social Security Administration (SSA) system. … any State Agency that is responsible for the inaccuracy of an employee’s job record in the NYS Payroll System. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1435-verification-employees-social-security-number-ssn-and-name-be-reportedState Comptroller DiNapoli Releases School Audits
… school district audits have been issued. Hauppauge Union Free School District – Leave Accruals (Suffolk County) … determined nine employees did not always record their hours worked or not worked, which resulted in leave balances … deficits when it had operating surpluses. As of June 30, 2021, the district maintained a surplus fund balance that …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsControls Over the Empire State Supportive Housing Initiative
To determine whether controls over the Empire State Supportive Housing Initiative ESSHI are sufficient to ensure the needs of highrisk target populations are being met and whether providers deliver the services that are required in their contracts with State agencies
https://www.osc.ny.gov/state-agencies/audits/2023/12/21/controls-over-empire-state-supportive-housing-initiativeState Comptroller DiNapoli Releases Municipal & School Audits
… records for the receipt and management of court and trust funds. They found the treasurer established adequate … appropriate records and properly reported court and trust funds as prescribed by statute. Auditors also found that …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0CUNY Bulletin No. CU-734
… 2022 PSC $1,500 General Salary Increase for employees in the Lecturer Title Series, and to provide instructions for … automatically. Affected Employees: Annual PSC employees in Bargaining Units CB, PC or T8 who meet the eligibility … Title Series is effective 04/01/2022 and will be processed in Institution Pay Period 27C, paycheck dated 04/07/2022. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-734-april-2022-professional-staff-congress-psc-1500-generalComptroller DiNapoli Releases School District Audits
… the following school district audits have been issued. Brewster Central School District – Professional Services …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1DiNapoli: 82 School Districts in Fiscal Stress
… Eighty-two school districts have been designated as fiscally stressed … System. The scores are based on the evaluation of 672 school districts with fiscal years ending on June 30, 2015. … office has assessed and scored the financial stability of school districts. The latest round of scoring designated …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stress