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Town of Deerpark – Budget Review (B17-6-17)

… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general … Law requires all municipalities that have been authorized to issue obligations to fund operating deficits to submit …

https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17

Village of Port Chester – Payroll (2017M-115)

… our audit was to evaluate the accuracy of payroll payments for the period June 1, 2015 through January 26, 2017. … seven-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $38.6 … Key Findings The Village paid approximately $2.2 million for overtime wages to police department personnel. There are …

https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115

Apalachin Fire District – Oversight of Financial Operations (2013M-25)

… the oversight of the District’s financial operations for the period January 1, 2012, to February 4, 2013. … general fund budget totaled approximately $744,000 for the 2012 fiscal year. Key Findings The District does have … of State Comptroller. The Board does authorize each claim for payment and indicates their approval by affixing their …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25

Travel Advisory No. 5

… Online agencies are required to use the attachment feature in the SFS to store electronic documents in support of Travel and Expense transactions for supervisory … these requirements, the official record must be retained in a central location – e.g., the agency’s Finance Office. …

https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expense

Aloma D. Johnson Charter School – Leave Accruals (2017M-218)

… 2017. Background The Aloma D. Johnson Charter School is a public school located in the City of Buffalo that is not under the control of the local school board. The school, which is governed by a five-member Board of Trustees, had approximately 300 …

https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218

City of Oswego – Community Development (2015M-108)

… (OCRC) but does not have the authority to make a gift of real property to a private entity. Key …

https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108

Contract Advisory No. 6

… to a contract record in the Statewide Financial System (SFS) can only be changed when the original contract (sequence 0) is in the Open status.  The Vendor ID cannot be changed once … with the incorrect Vendor ID. Use the attached chart: “ What To Do When An Incorrect Vendor ID Has Been Used For A …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/6-correcting-vendor-id-contract

SUNY Bulletin No. SU-162

… Purpose To inform agencies of a new Earnings Program. Affected … Employees SUNY employees in Bargaining Unit 08 who have a Pay Basis Code of BIW Background OSC has created the new Earnings Program NBW (UUP Biweekly) to be used for Bargaining Unit 08 employees who have a BIW …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-162-establishment-new-earnings-program-suny-employees-biweekly

Travel Advisory No. 1

… Certify a completed Employee Report of Travel Expenses and Claim for Payment ( AC 132-S *), or Review the … Expense Report in the SFS, adjust expenses as necessary, and then submit the expense report for approval. *Business … Units may use a form other than the AC 132-S to record and certify employee expenses only when the form has been …

https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/1-requirements-proxy-expense-reports

City of Lockport - Budget Review (B1-16-16)

… an independent evaluation of the City's proposed budget for 2017. Background Chapter 332 of the Laws of 2014, as … the accumulated deficits in the City's general, water and sewer funds as of December 31, 2013. The Act requires the … Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt …

https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16

Pembroke Central School District – Financial Management (2016M-31)

… through December 4, 2015. Background The Pembroke Central School District is located in the Towns of Pembroke, Darien, … will be used to finance related costs. … Pembroke Central School District Financial Management 2016M31 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31

Royalton-Hartland Central School District – Financial Condition (2015M-275)

… The Royalton-Hartland Central School District is located in the Towns of Royalton, Hartland and Lockport in Niagara County, the Town of Alabama in Genesee County and the Towns of Ridgeway and Shelby in …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275

Randolph Academy Union Free School District – Financial Management (2015M-248)

… act school district, created by the State Legislature in 1985, operating in the Town of Randolph in Cattaraugus County and the Town of Hamburg in Erie County. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015m

Bethlehem Central School District – In-School Internet Connectivity S9-22-1

… bandwidth totaled: 1.0 Gigabits per second (Gbps) for primary Internet service at its middle and elementary … 500 Mbps, with the ability to burst to a total of 1 Gbps for its high school primary Internet Service. Overall, of 35 … personnel monitored bandwidth usage and provided a system for users to submit Internet connectivity issues for …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1

Village of Hewlett Bay Park – Financial Management (2022M-30)

… balance. As a result, more taxes were levied than needed to fund operations. For example, about $6,000 was needed to balance the budget in 2020-21; however, the property tax … between $5,547 and $42,216. This practice contributed to the continued accumulation of surplus fund balance. Key …

https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30

Town of Humphrey – Financial Management (2013M-116)

… total $557,004, funded primarily by real property tax, sales tax, and State aid. Key Finding We reviewed the general and … they were reasonable and supported, except for sales tax and fund balance estimates in the general fund. The Board …

https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116

Greenville Fire District - Fixed Assets (2019M-223)

… to safeguard District assets. Key Findings Although the District purchased fixed assets totaling $145,398 during … purchase date, purchase price, date placed in service and useful life. As a result, officials were not aware that … could have been sold or traded in to help offset the cost of new equipment purchases totaling $124,880. Twenty pieces …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223

Washingtonville Central School District – Reserve Funds (2014M-45)

… October 29, 2013. Background The Washingtonville Central School District is located in the Town of Blooming Grove, … finance one-time expenditures. … Washingtonville Central School District Reserve Funds 2014M45 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45

Town of Worcester – Claims Audit (2022M-145)

… Town Board (Board) effectively audited claims prior to payment. Key Findings The Board did not effectively audit claims prior to payment. As a result, disbursements were made for unsupported … claims totaling $601,662 should not have been approved for payment. For example, 131 claims totaling $597,410 were …

https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145

Town of Hempstead – Budgeting (2021M-169)

… and wages. Monitor the budget throughout the year and make necessary budget amendments prior to a budget line …

https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169