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City of Yonkers – Budget Review (B6-14-13)

… the current deficits in the City School District’s general fund as of June 30, 2014. Chapter 55 of the Laws of 2014 … their proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for … may not be adequate. The City continues to rely on fund balance for recurring expenditures. The City’s proposed …

https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13

Town of Union – Financial Condition (2016M-192)

… December 31, 2015. Background The Town of Union is located in Broome County. The Town, which has approximately 55,000 … are too low to allow the fund to break even, which results in taxpayer inequity, as the water fund is subsidized by the …

https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192

Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)

… Objective Determine whether Brookhaven-Comsewogue Union Free School District (District) officials established an adequate accounting system for extra-classroom activity (ECA) funds. Key Findings …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activity

Village of Mexico – Financial Management (2023M-170)

… more taxes were levied than needed to fund operations. For the four fiscal years reviewed (2019-20 through 2022-23), … and expenditures were overestimated by a total of $287,238 for the audit period. Appropriated fund balance of $216,780 … surplus fund balance.  Additionally, the property tax levy for 2023-24 was $509,000 while the Village had over $1.1 …

https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170

Montauk Union Free School District – Information Technology (2022M-137)

… the plan and could not provide a reasonable explanation for failing to do so. Key Recommendations Periodically review …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137

Beacon City School District -- Budget Review (B6-15-4)

… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s preliminary budget for the 2015-16 fiscal year. Background … in the District’s general fund as of June 30, 2005. Local Finance Law Section 10.10 requires all local governments that …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4

Town of Oyster Bay - Financial Condition Management (2020M-74)

… funds were established. The Town has nearly $605 million in outstanding debt, which is significantly more than … corrective action. Appendix B includes our comments on issues raised in the Town’s response letter. … Determine whether the Town …

https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74

Institute of Technology at Utica/Rome – Selected Employee Travel Expenses

… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State as well as other … $101,605. Key Findings We found that the travel expenses for the SUNYIT employee selected for audit were documented and adhered to State travel rules …

https://www.osc.ny.gov/state-agencies/audits/2013/02/28/institute-technology-uticarome-selected-employee-travel-expenses

Town of Sweden – Justice Court (2014M-318)

… has a population of approximately 14,175 and includes the State University of New York College at Brockport. The Town …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318

Red Flags – Improving the Effectiveness of Your Claims Auditing Process

… amounts from the same vendor Multiple remittance addresses for the same vendor Inconsistent, vague or implausible … Payments to a vendor that have increased dramatically for no apparent reason Payments to vendors for construction work not certified as completed by your …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flags

Bellmore-Merrick Central High School District – Financial Condition (2016M-341)

… School District (UFSD), North Bellmore UFSD, Merrick UFSD, and North Merrick UFSD. Budgeted appropriations for the … did not have proper documentation for establishing and using two of the District’s four reserve funds. Key … based on historical trends or other identified analyses, and discontinue the practice of appropriating fund balance …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016m

Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)

… Cooperative Educational Services (BOCES) officials ensured meals and refreshments (meals) provided at BOCES meetings and events (meetings) were … Key Findings  BOCES officials did not adequately support meals provided at meetings were appropriate, which increased …

https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-services

Chautauqua County – Court and Trust Funds (2020-C&T-1)

… - pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … and Surrogate’s Court are responsible for maintaining up-to-date and complete records for court and trust funds and …

https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1

City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)

… taking additional steps to increase physical accessibility for the 171 components identified in this report. City …

https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38

Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)

… if implemented, would assist the Board of Trustees (Board) in containing excessive amounts of overtime being charged to … corrective action. Appendix C includes our comment on an issue raised in the Village’s response.  … Determine whether Village of …

https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6

Professional Development - Auditors

… At the Office of the State Comptroller, we are committed to maintaining a positive … qualifying experience for certification in our Office of State and Local Government Accountability and in our Division …

https://www.osc.ny.gov/jobs/professional-development-auditors

City of Glens Falls – Financial Condition (2013M-150)

… 31, 2012. Background The City of Glens Falls is located in Warren County and has approximately 14,700 residents. The … amendments. Although we do not consider the City to be in fiscal stress at this time, the low levels of unexpended surplus funds in the general fund and declining balances in the water and …

https://www.osc.ny.gov/local-government/audits/city/2013/08/02/city-glens-falls-financial-condition-2013m-150

Tuition Assistance Program – Fordham University

… include four students who received awards but did not maintain good academic standing and four students who received awards but did not meet the full-time requirement. Key Recommendations The …

https://www.osc.ny.gov/state-agencies/audits/2017/01/27/tuition-assistance-program-fordham-university

Village of Endicott -- Budget Review (B17-4-7)

… Purpose of Audit The purpose of our budget review was to provide an independent evaluation of the Village's … Laws of 2004 authorized the Village of Endicott (Village) to issue debt not to exceed $2 million to liquidate the … to issue obligations to fund operating deficits to submit to the State Comptroller each year, starting with the …

https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7

State Agencies Bulletin No. 220

… Questions regarding this bulletin may be directed to the Payroll Audit mailbox. … To provide agency procedures for …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/220-adjustment-pre-shift-briefing-1999-2000