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Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)

… ] Audit Objective Determine whether the Frewsburg Central School District’s (District) extra-classroom activity (ECA) and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-and

Monticello Joint Fire District – Fiscal Operations (2017M-80)

… budgets that contributed to the growth of total fund balance by 21 percent between 2014 and 2016 (to $1.6 … District officials have not established the levels of fund balance to be maintained or thresholds for reserves. Although … known future needs in actual expenditures. Develop a fund balance policy that establishes the levels of fund balance …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80

Introduction – Travel and Conference Expense Management

… Officers and employees often travel as part of their official duties, whether it is to attend … Some examples of our audit findings in this area include: 1 A lack of travel policies and inadequate travel policies, including a lack of guidance on the types of expenses typically reimbursable and general maximum …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introduction

Village of Richmondville – Disbursements (2012M-178)

… Purpose of Audit The purpose of our audit was to ensure that the Board and Mayor properly monitored the … Village’s fiscal operations for the period June 1, 2011 to July 16, 2012. Background The Village of Richmondville is … were made. Payments totaling $1,386 were made to the Clerk-Treasurer without Board approval and all …

https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178

Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)

… 30, 2012. Background The Town of Halfmoon is located in Saratoga County and has a population of approximately 21,500. The Town is governed by a Board that comprises a Town Supervisor and four … not develop budgets with realistic estimates of revenues. In recent years, the Board over-estimated the sales tax …

https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55

College at Brockport – Selected Employee Travel Expenses

… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State, as well as other … This employee was an athletic coach who was responsible for team travel expenses associated with in-state and … meals and lodging. This coach also incurred expenses for recruiting trips.    Key Recommendations None Other …

https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-brockport-selected-employee-travel-expenses

Comptroller DiNapoli Releases Municipal Audits

… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances …

https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1

East Ramapo Central School District – Financial Condition (2013M-141)

… the budget note. However, the sale was delayed due to a lawsuit filed with the State Education Department (SED). …

https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141

College at Cortland – Selected Employee Travel Expenses

… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees.  As part of a statewide initiative to determine whether the use of …

https://www.osc.ny.gov/state-agencies/audits/2013/02/13/college-cortland-selected-employee-travel-expenses

Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)

Determine whether Renaissance Academy Charter School of the Arts School officials ensured nonpayroll disbursements disbursements were properly reviewed and approved supported and for appropriate School purposes

https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23

Rye City School District – Payroll (2024M-2)

… are not being made aware of what the District expects to incur in overtime costs and the budgets are not … regarding overtime.  We analyzed the overtime paid to 15 employees with the highest overtime charges for their … in overtime wages without proper supporting documentation to determine the purpose of the overtime worked. Therefore, …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2

Town of Albion – Supervisor’s Records and Reports (2024M-111)

… (Town) Town Supervisor (Supervisor) maintained complete and accurate accounting records and provided reliable financial reports to the Town Board … follow basic accounting practices by maintaining complete and accurate accounting records and financial reports. As a …

https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111

State Comptroller DiNapoli Releases Municipal Audits

… be adequately safeguarded. Village of Croton-on-Hudson – Payroll (Westchester County) Auditors found that timesheets … have employees' signatures or show actual hours worked. Payroll records for the Department of Public Works revealed … County) Town officials did not adopt a comprehensive online banking policy or adequately segregate online banking …

https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-audits

State Agencies Bulletin No. 1225

… Retroactive Salary Increases and the ending of or change to certain other payments for members of the Agency …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1225-information-relating-negative-uniform-allowance-amounts-appearing-2012

Comptroller DiNapoli Releases State Audits

… financial aid substantially complied with the governing Law and Regulations during the audit period for the …

https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-state-audits

Review of the American Academy of Pediatrics

… remaining $140,965.81 which has yet to be paid back to the State ($252,009.81 less $111,044 restitution paid by George …

https://www.osc.ny.gov/state-agencies/audits/2015/09/29/review-american-academy-pediatrics

State Agencies Bulletin No. 1420

… Purpose To inform agencies of the new process for online payroll certification. Affected Agencies All agencies are … after 10/20/2015. Background The current manual agency payroll certification process requires each agency to submit … only be able to certify payroll for agency codes they have access to in PayServ. The AC2822 Form Agencies must keep a …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1420-new-procedures-electronic-payroll-certification

Safety at Stations

… SIR is a separate operating unit, reporting to the NYC Transit, Department of Subways. SIR operates a single … southern terminal at Tottenville. Riders can connect with NYC Transit system buses at many of SIR’s 22 stations or to the Staten Island Ferry. SIR operates 24 …

https://www.osc.ny.gov/state-agencies/audits/2017/06/15/safety-stations

Sullivan County – County Jail Operations (2013M-33)

… Purpose of Audit The purpose of our audit was to examine County jail operations and related costs for the period January 1, 2011, to October 5, 2012. Background Sullivan County is located in … million. In addition, the County reported a net cost to operate the jail of $10.5 million for the 2011 fiscal …

https://www.osc.ny.gov/local-government/audits/county/2013/06/14/sullivan-county-county-jail-operations-2013m-33

DiNapoli: Tax Revenues Through December Were $2.5 Billion Lower Than Last Year

… billion due by March 31. December Cash Report Find out how your government money is spent at Open Book New York . Track …

https://www.osc.ny.gov/press/releases/2021/01/dinapoli-tax-revenues-through-december-were-25-billion-lower-last-year