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Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… Purpose of Audit The purpose of our audit was to determine whether Company … Company officials did not maintain accurate records to show how much money was collected from the 2013 Dice Run, or … monthly financial information be provided and investigate all transactions conducted by the Club Treasurer. Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Cambridge , Town of Fishkill , City of Mechanicville and the Ramapo Catskill Library System . “In today’s fiscal … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2Belfast Central School District – Procurement (2016M-317)
Belfast Central School District Procurement 2016M317
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Village of Walton – Bio-Digester Capital Plan (2016M-378)
… Purpose of Audit The purpose of our audit was to determine if Village officials adequately … 1, 2015 through August 16, 2016. Background The Village of Walton is located in the Town of Walton in Delaware County … Village of Walton BioDigester Capital Plan 2016M378 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Town of Bombay – Justice Court Operations (2015M-208)
… records to the bank deposits. Accurate and complete bail records were not maintained and bank reconciliations and … manner and intact. Maintain accurate and complete lists of bail held and disbursed and ensure that bank reconciliations …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Campbell-Savona Central School District – Financial Condition (2015M-42)
CampbellSavona Central School District Financial Condition 2015M42
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… audit was to evaluate reserve fund management practices and internal controls over extra-classroom activities for the … Central School District is located in Allegany County and is governed by an elected seven-member Board of … operates one school with approximately 600 students and 130 employees. The District’s budgeted general fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraCity of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… complete report – pdf] Audit Objective Determine whether City of Yonkers (City) officials ensured Yonkers City School District (District) employees’ separation … Determine whether City of Yonkers City officials ensured Yonkers City School District District …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolDiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… York State Comptroller Thomas P. DiNapoli today announced the arrest of Cohocton Town Clerk Sandra Riley. She was charged with grand larceny in the third degree, a class D felony, and official misconduct, … an audit and investigation by DiNapoli’s office uncovered the misappropriation of more than $36,000 in public funds. …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-fundsSag Harbor Union Free School District – Child Care Program (2016M-211)
… or reduced Program rates should be charged and whether registration fees were paid in full. Key Recommendations … detailed records for each family, including a completed registration form for each child, any applications for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211North Syracuse Central School District – Payroll Access and Certification (2016M-178)
… audit was to evaluate the District’s controls over payroll user access and payroll certifications for the period July 1, … and Salina, Onondaga County. The District, which operates 10 schools with approximately 8,750 students, is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationTown of Wilson – Fuel Procurement and Monitoring (2024M-131)
… of Wilson (Town) officials properly procured, monitored and accounted for diesel and gasoline fuel. Key Findings Town officials did not properly procure, … Town of Wilson Town officials properly procured monitored and accounted for diesel and gasoline fuel …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131Buffalo City School District – Special Education and Grant Administration (2017M-73)
… Excess Cost Aid and billing nonresident tuition for special education services and to review the grant … through December 20, 2016. Background The Buffalo City School District is located in the City of Buffalo in Erie … greater than NYSED rates. The District was not rebilling school districts of residence when NYSED released updated NRT …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationSpackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… The Spackenkill Union Free School District is located in the Town of Poughkeepsie, Dutchess County. The District, … were reasonable and that fund balance was maintained in accordance with statutory requirements. District officials … results and develop a plan to use the surplus fund balance in a manner that benefits taxpayers. Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementGorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… in Yates County. The District, which operates four schools with approximately 1,250 students, is governed by an elected … transfers between reserve funds to best align funds with long-term needs and/or use the funds to reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177State Agencies Bulletin No. 1353
… income. Affected Employees Employees who participated in the PEF or CSEA Certification, Licensure and Exam Fee … taxes. The CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll Register and Employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1353-certification-licensure-and-exam-fee-reimbursement-clefr-2014State Agencies Bulletin No. 767
… of Earned Income Credit directly from their employer in the form of regular EIC payments added to their paychecks. … , available on November 30, 2007, identifies employees in each agency who currently claim Earned Income Credit. The … Data Page and made effective for the first payroll check in 2008. For Institution agencies, the effective date is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/767-advance-payment-earned-income-creditCity of Newburgh – Budget Review (B6-15-24)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2016 fiscal year are … minimal amounts for contingencies, which provided the City with minimal flexibility to address revenue shortfalls or …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24Garrison Union Free School District – Information Technology (2023M-127)
… the network. 10 IT assets, including nine laptops and one printer, were not properly recorded in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… provided proper oversight of disbursements and filed the annual update documents (AUDs) in a timely manner. Key … were made as authorized . Further, the lack of filing AUDs in a timely manner impairs the Town Board …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41