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Village of Albion – Water and Sewer Rents (2013M-108)
… 15, 2013. Background The Village of Albion is located in the Town of Albion in Orleans County and has approximately 6,000 residents. The … appropriations for the general, water and sewer funds in the 2012-13 fiscal year totaled $6.5 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… 2012 audit of the Village. The same Clerk-Treasurer was in office for both audits. We found: The accounting records were not complete, accurate and reliable, in part because the Board did not develop policies and … bank reconciliations were not performed and total cash in the accounting records was overstated by about $142,500 …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101V.3.G Product Code – V. Chart of Accounts (COA) Governance
… related to the Comptroller’s Refund Account. Product codes are not required on all transactions. Transactions … Miscellaneous Receipts accounts will require Product codes on the transaction. For a list of Miscellaneous Receipts account codes that require Product codes refer to Chapter IV.3.B - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. … to comply with statutory requirements when presenting and adopting budgets for 2013-14 through 2018-19. Auditors … Officials did not establish a process for staying current on water system cybersecurity threats. The city also did not …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsPort Jervis City School District – Financial Condition (2022M-152)
… another operating surplus of approximately $9.3 million in 2021-22 and will not need to use $903,000 in appropriated fund balance. Made unbudgeted year-end … did not present the District’s budget or fund balance in a transparent manner. Key Recommendations Adopt realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152SUNY Bulletin No. SU-329
… Affected Employees: Employees enrolled or who may enroll in SUNY 403(b) before-tax and after-tax savings plans may be … must review their Deductions Not Taken report, NPAY722, in Control-D to obtain a list of employees at their agency … been taken and inform employees that they may see changes in their paycheck due to the allowance of partial 403(b) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-329-partial-deductions-suny-403b-plansSharon Springs Central School District – Fund Balance Management (2022M-100)
… generally agreed with our findings and indicated they plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Village of Hempstead – Budget Review (B7-16-4)
… Purpose of Budget Review The purpose of our budget review was to provide an … liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. Local Finance Law Section … for the next succeeding fiscal year. Key Findings Based on the results of our review, we found the significant …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Wayne County Court and Trust Funds (2022-C&T-1)
… [ read complete report - pdf ] Purpose of Review The purpose of our review was to determine whether County … money from foreclosures and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1XIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… process. However, Business Units who make payments using sole custody funds or through the use of a Single payment vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsCity of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… percent) totaling approximately $87,300 did not have the required proof of insurance on file. We also found buyout …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolTown of Wilson – Fuel Procurement and Monitoring (2024M-131)
… complete report – pdf] Audit Objective Determine whether the Town of Wilson (Town) officials properly procured, monitored and accounted for diesel and gasoline fuel. Key Findings … to ensure only Town employees used the fuel for Town business. Because officials did not establish controls to …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131City of Peekskill – Financial Condition (2014M-105)
… 31, 2013. Background The City of Peekskill is located in Westchester County and has a population of approximately … Key Recommendations There are no recommendations in this report. … City of Peekskill Financial Condition …
https://www.osc.ny.gov/local-government/audits/city/2014/06/20/city-peekskill-financial-condition-2014m-105George F. Johnson Memorial Library – Library Expenditures (2016M-214)
… The George F. Johnson Memorial Library is located in the Town of Union and the Village of Endicott in Broome County. The Library is governed by a nine-member …
https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214CUNY Bulletin No. CU-613
… by the International Brotherhood of Teamsters, Local 237 in Bargaining Unit TT Effective Date(s) Paychecks dated … February 1, 2018 OSC Actions OSC will identify employees in Bargaining Unit TT with Union Dues (Code 231) and Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-613-international-brotherhood-teamsters-local-237-elevatorCUNY Bulletin No. CU-375
… Service Employees International Union (SEIU), Local 246, in the skilled trade titles of Auto Mechanic and Machinist in Bargaining Unit T1 Effective Date(s) Paychecks dated June …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-375-service-employees-international-union-seiu-local-246-duesCUNY Bulletin No. CU-399
… and Agency Shop Fee increase. Affected Employees Employees in Bargaining Units TS and SL in titles of Maintenance Worker and Cement Mason Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-399-international-brotherhood-teamsters-local-237-dues-andCUNY Bulletin No. CU-628
… Affected Employees Employees represented by IBEW Local 3 in Bargaining Unit T4 Effective Date(s) Paychecks dated … January 3, 2019 OSC Actions OSC will identify employees in Bargaining Unit T4 with Dues (Code 486) and automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-628-international-brotherhood-electrical-workers-ibew-local-3Bridgehampton Union Free School District – Claims Auditing (2017M-179)
… The Bridgehampton Union Free School District is located in the Town of Southampton in Suffolk County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/bridgehampton-union-free-school-district-claims-auditing-2017m-179Waterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… annually from 2014-15 through 2016-17, which resulted in appropriated fund balance not being used. The 2015-16 … a plan for the use of excess unrestricted fund balance in the general fund. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017m