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State Agencies Bulletin No. 2328
… to the bank. Employees should be made aware that a delay in these early deposits may not constitute late payment of … Services mailbox. Please reference Bulletin No. 2328 in the subject of your email. … As we prepare for enactment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2328-paycheck-distribution-and-release-direct-deposit-funds-preparationTown of Brownville Joint Fire District - Board Oversight (2018M-207)
… agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Town of Ticonderoga – Financial Records and Reports (2015M-301)
… of our audit was to review the Town’s financial records and reports for the period January 1, 2013 through April 30, … The Town of Ticonderoga is located in Essex County and has a population of approximately 5,000. The Town is … The Supervisor’s clerk did not maintain complete, accurate and timely accounting records and the Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301Comptroller DiNapoli Releases School District Audits
… operations. The district could not demonstrate a plan for the need for certain reserves that have not been used for three years. The district also has not adopted a …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-0Village of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… purpose of our audit was to examine the Clerk-Treasurer’s records and reports for the period March 1, 2015 through … did not maintain complete, accurate and timely accounting records. The Board did not receive reconciled bank statements …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114Florida Union Free School District – Information Technology (2017M-146)
… Free School District is located in the Towns of Goshen and Warwick in Orange County and operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Quogue Union Free School District – Financial Condition Management (2017M-196)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District … Quogue Union Free School District is located in the Town of Southampton in Suffolk County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mCity of Watertown – Information Technology (2017M-184)
… year totaled $42 million. Key Findings The Council did not adopt policies and City officials did not implement … technology (IT) security policies and City officials do not have formal procedures to address disaster recovery, disposal …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184City of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… the City’s financial condition, claims processing and payroll function for the period January 1, 2013 through … has not established a claims auditing policy. The City’s payroll clerk performed incompatible payroll duties without …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210Minisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… and December 31, 2021, the District paid a third-party vendor (vendor) $54,996 to process the District’s Medicaid claims. However, officials did not provide the vendor with all of the documentation needed for the vendor to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80Village of Islandia – Procurement (2021M-203)
… did not always seek competition as required by law or the Village’s procurement policy. Village officials … credit card purchases with no documented pre-approval by the Mayor or Deputy Mayor, as required by the procurement … Revise the procurement policy to provide a detailed method for procuring professional services. Ensure that officials …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… the Village’s cash receipt and disbursement practices for the period of June 1, 2012 through October 24, 2013. Background The Village of Hillburn is located in the Town of Ramapo in Rockland County and is governed by a … approximately 950 residents. General fund appropriations for the 2012-13 fiscal year totaled approximately $1.5 …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Washington County Local Development Corporation – Revolving Loan Program (2021M-57)
… mechanisms. Business job creation and retention numbers were not verified. Key Recommendations Officials …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingTown of South Bristol – Financial Management (2015M-140)
… The Town of South Bristol is located in Ontario County and has a population of approximately 1,590. The town is … not developed policies to govern its budgeting practices and repeatedly adopted budgets that were not based on … The Board did not perform an annual audit of the books and records of Town officials and employees who received or …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140Town of Locke – Financial Condition (2020M-111)
… to sustain operations. The Board did not adopt budgets with sound estimates, nor did it monitor budgetary results … year. Unrestricted fund balances as of December 31, 2019 in the general and highway funds and water district were excessive, ranging …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Genesee Community Charter School Non-Payroll Disbursements (2020M-34)
… did not monitor for contract compliance, which resulted in apparent overpayments of $2,180. Key Recommendations … action. Appendix B includes our comments on issues raised in the School’s response. … Determine whether School …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34New York Mills Union Free School District – Procurement (2020M-79)
… Determine whether District officials sought competition for the purchase of good and services not subject to … District officials did not always seek competition for purchases that are not subject to competitive bidding. … duties. Officials did not always seek competition for professional services. No competition was sought for the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Town of Exeter – Records and Reports (2015M-23)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial operations for the period … 4, 2014. Background The Town of Exeter is located in Otsego County and has a population of approximately 990. … were approximately $659,000. Key Findings The Board did not ensure the Supervisor maintained up-to-date, complete and …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23Williamsville Central School District – Financial Management (2022M-193)
… manage the District’s fund balance and reserves. As a result, the District levied more taxes than needed to fund … would have operating deficits totaling $38 million when it actually had operating surpluses totaling $40 million, for a difference totaling $78 million. Were not fully …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Town of Sanford – Claims Audit Process (2021M-189)
… law. Ensure all claims requiring Board audit are presented to the Board, and only audited and approved claims are listed … abstracts of audited claims. Periodically compare prices to State contracts and contracts bid by other governments to help ensure purchases are cost effective and in the best …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189