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Chenango Valley Central School District – Budget Review (B4-15-8)

… and food service fund as of June 30, 2008. Local Finance Law requires all local governments that have been authorized …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/chenango-valley-central-school-district-budget-review-b4-15-8

Village of Nelliston – Department of Public Works Payroll (2015M-104)

… leave accruals and maintenance of payroll time records for the period June 1, 2013 through November 30, 2014. … three-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $464,000. … over leave accruals and payroll timekeeping. Time cards for DPW employees showed the month and year but not the …

https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104

South Country Central School District – Procurement (2013M-91)

… fiscal year totaled $114.9 million, funded primarily with real property taxes and State aid. Actual expenditures … The District procured goods and services in accordance with its policy and the statutory requirements. We reviewed … 31, 2013, and found only minor issues which were discussed with District officials. Key Recommendation There are no …

https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91

Wheatland-Chili Central School District – Procurement of Professional Services (2016M-12)

… was to evaluate the District’s process and procedures for the procurement of professional services for the period July 1, 2014 through November 23, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $17.4 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/wheatland-chili-central-school-district-procurement-professional-services

Village of Mayfield – Water and Sewer Operations (2017M-28)

… Purpose of Audit The purpose of our audit was to determine whether the Village accurately … 1, 2015 through October 31, 2016. Background The Village of Mayfield is located in the Town of Mayfield in Fulton …

https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28

Town of Corinth – Claims Auditing (2017M-102)

… Purpose of Audit The purpose of our audit was to determine whether claims were adequately …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102

Beacon City School District – Budget Review (B6-14-10)

… District’s general fund as of June 30, 2005. Local Finance Law requires all local governments that have been authorized …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/beacon-city-school-district-budget-review-b6-14-10

Town of Ulster – Town Assessor (2016M-361)

… was to review the Town’s property tax exemption process for the period January 1, 2015 through August 25, 2016. … appoints the Town Tax Assessor. Budgeted appropriations for 2016 totaled approximately $15.9 million. Key Findings … Transfer of Exempt Real Property forms with the county for four of eight properties that were sold. Key …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361

Village of Silver Springs – Water Accountability and Billing (2015M-139)

… of our audit was to evaluate the Village’s water billing and production operations for the period January 1, 2013 … is governed by an elected four-member Board of Trustees and an elected Mayor. Budgeted appropriations for the 2014-15 … produced by the Village’s system to the amount billed and could not account for 41 percent of the water the system …

https://www.osc.ny.gov/local-government/audits/village/2015/09/25/village-silver-springs-water-accountability-and-billing-2015m-139

IV.3 Overview – IV. Accounting Codes - Uses and Descriptions

… The State receives revenues from various sources including a … of taxes, Federal grants, fees, fines, receipts for State-provided services, and other miscellaneous receipts. Taxes are the largest source of State revenues followed by Federal grants and miscellaneous …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overview

Lockport Public Library – Claims Processing (2015M-192)

… audit was to examine the Library’s claims auditing process for the period July 1, 2013 through June 24, 2015. Background … District’s Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $1.6 … From a sample of 30 claims, the Director signed checks for 29 claims and the Treasurer signed one check. Key …

https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192

Beacon City School District – Budget Review (B6-13-10)

… District’s general fund as of June 30, 2005. Local Finance Law requires all local governments that have been authorized …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10

Town of East Hampton – Budget Review (B7-13-17)

… Key Findings Based on the results of our review, we found that the significant revenue and expenditure …

https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17

Indian Lake Central School District – Medicaid Reimbursements (2021M-150)

… procedures to ensure Medicaid claims were submitted and reimbursed. Claims were not submitted for 320 eligible … Review all unclaimed services identified in this report and submit any eligible claims for reimbursement. District … officials generally agreed with our recommendations and indicated they planned to initiate corrective action. … …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150

Town of Rushford - Procurement (2020M-43)

… Determine whether goods and services were procured in accordance with the Town’s procurement policy and … … Determine whether goods and services were procured in accordance with the Towns procurement policy and …

https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43

Maine-Endwell Central School District - Leave Records (2019M-40)

… complete report - pdf] Audit Objective Determine whether District officials maintained accurate and supported employee … which were not deducted from employees’ leave accruals. District officials did not always ensure employees submitted …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40

Patchogue-Medford Union Free School District – Budget Review (B7-13-1)

… District’s general fund as of June 30, 2006. Local Finance Law requires all local governments that have been authorized …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1

Hammondsport Central School District – Nonresident Tuition (2016M-248)

… is located in the Town of Tyrone in Schuyler County and the Towns of Bath, Pulteney, Urbana, Wayne and Wheeler in Steuben County. The District, which operates … students. Two home districts were underbilled by $5,078 and one home district was overbilled by $638. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248

Division of Housing and Community Renewal Bulletin No. DH-106

… if additional copies are needed. Add employees who do not appear on the listing, such as: Eligible employees in … the appropriate transaction to correct the information. Do not add or delete employees whose eligibility will change …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-106-april-2020-district-council-37-dc37-longevity-lump-sum

State Comptroller DiNapoli Releases School Audits

… accrual records tested. The district may incur $47,817 in additional payroll costs if the errors are not corrected. … record their hours worked or not worked, which resulted in leave balances which may be overstated by 27 days; ten … used. Surplus fund balance exceeded the 4% statutory limit in each of the last three fiscal years by 3.1 to 12.8 …

https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-audits