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School Districts’ Energy Performance Contracts (2015-MR-1)
… and/or energy savings achieved by the energy performance contracts (EPCs) entered into by the five school districts … terms of their EPC. … School Districts Energy Performance Contracts 2015MR1 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Selected Employee Travel Expenses
… by selected government employees complied with rules and regulations and is free from fraud, waste and abuse. The … employees was appropriate, we audited travel expenses for the highest-cost travelers in the State, as well as other … $91,686. Key Findings We found that the travel expenses for the three Department employees selected for audit were …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expenses-0Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… of financial operations, the Town's procurement practices and claims auditing process and internal controls over the Justice Court's financial operations for the period January 1, 2015 through April 30, 2016. … totaled approximately $985,000. Key Findings The Town's accounting records were incomplete and inaccurate. The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Tioga County – Social Service Contracts (2023M-162)
… agency reports, in-person meetings with agency staff and firsthand observation of services, they could improve … the agencies did not achieve contract terms or were aware and allowed the contract to continue without termination as … decrease in services provided by an agency went unnoticed for four months. Officials did not ensure a contract price …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… of which $1.4 million had been outstanding for 30 days and $893,897 had been outstanding for 90 days or more. District officials deemed only 50 percent of the "90 days and over" receivables as collectible, which required …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialCity of Amsterdam – Recreation Department (2023M-29)
… records. Key Findings The Director maintained limited and inadequate collection records and staff did not issue receipts for collections or maintain inventory records for the beverage events . As a result, there is a …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29Rapids Fire Company – Credit Cards (2023M-86)
… card purchases were made by authorized users, supported and for appropriate Company purposes. Key Findings Credit card … were received, and/or determine whether the purchases were for appropriate Company purposes . In addition: The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Town of Wayne – Justice Court (2013M-52)
… audit was to examine the financial activity of the Justice for the period January 1, 2010, to August 31, 2012. … Background The Town of Wayne is located in Steuben County and has a population of approximately 1,000. The Town is … of the cash shortage. Maintain an accurate, up-to-date accounting of bail, prepare proper bank reconciliations, and …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… June 5, 2013. Background The Town of Wheatfield is located in Niagara County. The Town is governed by the Town Board, … were not reviewed and approved by the Board, or recorded in the financial system. Town officials have not implemented … that all cash receipts are remitted to the Supervisor in a timely manner. Ensure that all concession stand cash …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mTown of Philipstown – Financial Management (2024M-100)
… budget that clearly communicates the costs associated with GLWD operations or the associated funding sources to … Recommendations Develop and adopt budgets for each fund with sufficient estimates of revenues and expenditures based … multiyear financial plan. Town officials generally agreed with our findings and recommendations and indicated they plan …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Unified Court System Bulletin No. UCS-148
… 4/2/09. Pay Changes, Position Changes and Transfers with an effective date of4/2/09 or later with the Increment Code 5555 will not be automatically … as appropriate, for employees in Pay Period 1L. Employees with Increment Codes 0001 or 0006 will have their increment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-148-april-2009-service-increments-longevity-pay-and-longevityOpinion 98-9
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS … that service and to provide for the collection thereof. We have consistently interpreted this provision of section 122-b …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Opinion 91-7
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS … A fire district, the fire department of which does not have an emergency rescue and first aid squad, may contract …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Oversight of Undistributed Child Support Funds
… and disburse child support funds. When child support funds have been undistributed for more than four months, districts … the $6 million excludes UDC that, for various reasons, have no date associated with the UDC balance; therefore, this … escheatment since mid-2016. Also, in 2017, OTDA began one-on-one outreach efforts to explain certain procedures to …
https://www.osc.ny.gov/state-agencies/audits/2018/02/09/oversight-undistributed-child-support-fundsDiNapoli: Fairport Audits Reveal Unauthorized Practices for Economic Development Agencies
… of Fairport Industrial Development Agency (FIDA) made a series of financial and accounting transactions outside … gifted $143,000 to the FLDC for the completion of a project. FIDA granted two additional unauthorized … lease income from agreements with local businesses that do not contain provisions to share related revenues with …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agenciesState Comptroller DiNapoli Releases Municipal & School Audits
… Additionally, inaccurately calculated overtime payments to hourly employees resulted in overpayments of $8,052 out of … rates, resulting in a $13,650 annual increase to the town’s payroll that the board did not approve. City of … from 10 vendors totaling $310,212. They also did not have written agreements with four of these vendors. … New …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 2243.2
… checks, salary exchange checks, direct deposit returns, and retirement refunds, in addition to the status of direct … report , Payroll Check Notification, includes information for SFS Checks issued due to stopped/reissued payroll checks, … The second tab of the report , Reversal Deletes for Agency No, includes all direct deposit delete/reversal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22432-revised-new-payroll-check-notification-reportVillage of Granville - Financial Condition of the Sewer Fund (2018M-49)
… officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49Hudson Valley Community College – Tuition and Fees (2016M-348)
… Purpose of Audit The purpose of our audit was to review the College’s … period September 1, 2014 through May 31, 2016. Background Hudson Valley Community College, founded in 1953 as part of …
https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348Village of Schoharie - Board Oversight (2018M-184)
… perform all cash receipts and disbursements duties with little oversight from the Board. The Board has not … in Appendix A, Village officials generally agreed with our recommendations. Appendix B includes our comment on …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184