Search
City of Amsterdam – Budget Review (B23-5-4)
… report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed … 531 of the Laws of 2019 authorizes the City to issue debt not to exceed $8.3 million to liquidate the cumulative … Law Section 10.10(d) requires all municipalities that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4Quogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… Purpose of Audit The purpose of our audit was to examine the Districts controls over its budgeting … the 2012-13 fiscal year. Key Findings District officials have consistently over-estimated expenditures and appropriated unexpended surplus funds that they did not use. The District’s unexpended surplus funds have …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsUnified Court System Bulletin No. UCS-292
… agencies of the processing of the 2020 Prepaid Legal Service Benefit. Affected Employees Employees represented by … 102XX Staten Island 103XX New York State Zip Codes Nassau County 110XX, 115XX, 117XX, 118XX Suffolk County 005XX, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-292-prepaid-legal-service-benefit-unified-court-system-ucsElmsford Union Free School District – IT Asset Management (S9-22-9)
… the audit period. Key Findings District officials did not always appropriately track or inventory IT assets or … spent or safeguarded. We selected 35 IT assets to confirm their location and that they were inventoried, and … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Ticonderoga Central School District – IT Asset Management (S9-22-23)
… the audit period. Key Findings District officials did not appropriately track or inventory IT assets, maintain … IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… segregated. Employees were allowed personal use of Town rentals at no charge, resulting in a loss of collectible Town … delete records in the financial system and from creating rentals for themselves. Town officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6State Comptroller DiNapoli Releases Municipal Audits
… manner. Because of this, there was an increased risk for money to be lost or used for inappropriate purposes. The longer collections remain unremitted, the longer they are not available for town operations. The audit determined the clerk did not …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0Addison Central School District – Procurement of Professional Services (2023M-6)
… professional services. Key Findings District officials did not seek competition for most professional services in … policy. District officials: Paid approximately $365,000 to 12 of the District’s 14 professional service providers … five years as required by Chapter 263 of the Laws of 2005. Have consistently used the same construction management …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6Town of Owego - Water Fund Operations (2021M-205)
… of water fund operations. Key Findings Town officials did not provide adequate oversight of water fund operations. … rates. Review and approve all adjustments prior to implementation by the utility department in accordance … noted. Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205XI-A.4 Procurement Card Use – XI-A. Purchasing
This section provides agencies with policy and guidance on purchasing and paying with a Procurement Card PCard and requirements for online agencies when a purchase order PO is used in conjunction with a PCard
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a4-procurement-card-useState Comptroller DiNapoli Releases Municipal & School Audits
… of Cash (Schuyler County) The former supervisor did not ensure all cash in his custody was properly collected and … paid $126 of the premium cost. There was no documentation to support why she was entitled to receive these benefits. … weaknesses, auditors found that district officials should have developed procedures for granting, changing and …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsScio Central School District – Payroll (2017M-10)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period … approximately $10.3 million. Key Findings The Board has not adopted written policies and District officials have not developed written procedures over the payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/17/scio-central-school-district-payroll-2017m-10Wyoming County - Hospital Cafeteria Cash Receipts (2018M-70)
… procedures. Take a more active role in providing oversight of the cafeteria’s financial operations. County officials …
https://www.osc.ny.gov/local-government/audits/county/2018/08/31/wyoming-county-hospital-cafeteria-cash-receipts-2018m-70Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… Purpose of Audit The purpose of our audit was to determine whether the Town Supervisor adequately performed … $2.5 million. Key Findings The Supervisor did not ensure accounting records were accurate and complete and … information. As a result, the 2015 and 2016 annual audits have not been performed. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263State Agencies Bulletin No. 1377
… Purpose To inform agencies of the completion of the internal payroll … legacy cost centers to the new COA accounting structure in SFS will be available for testing Affected Employees The … OSC will submit the following test files to agencies that have requested to test their new layouts between February …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1377-new-york-state-payroll-system-payserv-conversion-statewide-financialTown of Springfield – Accounting Records and Reports (2020M-175)
… and reports. Key Findings The current Supervisor did not maintain complete, accurate and timely accounting records … with the necessary financial reports and information to properly oversee Town finances. During our audit period, … Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Middleburgh Central School District – Financial Condition (2013M-206)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … condition, budgeting decisions over the last several years have made the District susceptible to fiscal stress. Even … are close to depleting those funds. District officials did not update the District’s long-term financial plan to address …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Central Valley Central School District – IT Asset Management (S9-22-7)
… the audit period. Key Findings District officials did not appropriately track or inventory IT assets, maintain … IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/central-valley-central-school-district-it-asset-management-s9-22-7Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… Town Supervisor maintained up-to-date accounting records and reports. Key Findings The Town Supervisor: Did not maintain up-to-date records and reports. Completed the 2018 and 2019 books and records after we started the audit on …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Plymouth Fire District – Controls Over Financial Activity (2014M-211)
… Commissioners. The general fund budget for the 2014 fiscal year totaled $145,078. Key Findings The Board does not have … on a monthly basis and does not compare canceled check images to approved abstracts. The Board does not conduct an … and reconciliations monthly and compare canceled check images to approved monthly abstracts. Conduct an annual audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211