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Wayne Central School District – Financial Management (2012M-229)

… audit was to evaluate the District’s financial operations for the period July 1, 2009, to April 30, 2012. Background … nine elected members. The District’s budgeted expenditures for the 2011-12 fiscal year are $41.3 million, which are … created fake encumbrances (by at least $3.1 million for the 2009-10 and 2010-11 years); and transferred …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229

City of Salamanca – Selected Financial Activities (2015M-284)

… tax levy. The Comptroller did not provide the Council with cash flow analyses and did not submit casino revenue claims in a timely manner to the Seneca … monthly cash flow statements for the Council and apply for casino revenues in a timely manner. Ensure that City Charter …

https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284

City of Lockport -- Budget Review (B1-15-20)

… 31, 2013. The Act requires the Mayor to submit to the State Comptroller each year, beginning January 1, 2015, and …

https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20

Village of Livonia – Board Oversight and Information Technology (2014M-221)

… Purpose of Audit The purpose of our audit was to review Board oversight of financial operations and … regular monthly financial reports but did provide a budget-to-actual report during budget preparation. The Board did not … 2013. Key Recommendations Require the Clerk-Treasurer to provide current budget-to-actual comparisons each month …

https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221

Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)

… Purpose of Audit The purpose of our audit was to examine the student enrollment and billing processes for the period … $3.2 million for all five school districts of residence to revenues received and reported and did not …

https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174

Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)

… the Authority’s internal controls over claims processing for the period January 1, 2011, to February 29, 2012. … Accordingly, the weekend trips could be considered as gifts of public funds, which are impermissible. Key Recommendation Refrain from making gifts of public funds to employees or retirees. …

https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221

Rombout Fire District – Board Oversight of Financial Activities (2017M-88)

… State, distinct and separate from the Town of Fishkill, in Dutchess County. The District is governed by an elected … reserve funds to fund operating expenses, which is not in compliance with the law. The Board has not adopted an …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88

Town of Chautauqua – Fiscal Stress (2013M-220)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … 1, 2012, through July 16, 2013. Background The Town of Chautauqua is located in Chautauqua County and serves … Town of Chautauqua Fiscal Stress 2013M220 …

https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220

Town of Wayne – Justice Court (2013M-52)

… the financial activity of the Justice for the period January 1, 2010, to August 31, 2012. Background The Town of … within 72 hours from the date of receipt, excluding Sundays and holidays. Submit accurate monthly reports to the …

https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52

Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)

… is located within the Towns of Dannemora and Saranac in Clinton County. The Village is governed by a Board of … without detection. The Village has not utilized the Deputy in a manner that would create some segregation of duties over …

https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7

Town of Sidney – Budget Review (B4-13-19)

… could significantly impact the Town’s real property tax levy or the current level of services provided. The Town … changes. The Town has adopted a local law to override the tax levy limit in 2014. Key Recommendation Determine if the …

https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19

Town of Shelby – Financial Management (2012M-206)

… internal controls over the Court’s financial operations for the period January 1, 2010, through September 7, 2012. … the Town Supervisor, is the legislative body responsible for overseeing the Town’s operations and finances. It is responsible for the general management and control of the Town’s …

https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206

Village of Munnsville – Financial Operations (2012M-239)

… properly monitored the Village’s financial operations for the period June 1, 2011, to May 31, 2012. Background The … a Mayor and four Trustees. Budgeted appropriations for the fiscal year ended May 31, 2012, were approximately … to manage emergencies and other unanticipated occurrences. For example, in two of the last four fiscal years, Village …

https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239

Village of Liberty – Financial Condition (2013M-109)

… May 31, 2013. Background The Village of Liberty is located in Sullivan County and has a population of 4,392. The Village is governed by an elected … and capital assets. Key Recommendations Ensure that her records are accurate for the Board to use as a sound …

https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109

College of Geneseo – Selected Employee Travel Expenses

… we audited travel expenses for the highest-cost travelers in the State as well as other outliers. Many of these employees incurred over $100,000 in travel expenses during the three year period ending March …

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

State Comptroller DiNapoli Releases School District Audits

… did not adopt or enforce adequate disbursement policies. Of 1,317 disbursements reviewed by auditors, 207 check … compliance, which resulted in apparent overpayments of $2,180. Find out how your government money is spent at …

https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-audits

Village of Horseheads – Claims Auditing and Disbursements (2023M-134)

… claims and disbursements reviewed, Village officials did not properly audit all claims or authorize disbursements. As … $19,179. Document whether claims were audited prior to funds being disbursed. Monitor telephone and Internet … generally agreed with our findings and indicated they have initiated, or plan to initiate, corrective action. …

https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134

Town of Philipstown – Financial Management (2024M-100)

… to help guide the budget development process or establish funds to help finance future expenditures.  Key …

https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100

SUNY Bulletin No. SU-237

… of position pools that will not roll to the 2016-17 Budget Reference for the 2016 Fiscal Year in PayServ (See below in … strings that will not roll over to the 2016-17 Budget Reference, attached below. All changes to 2015-16 (Budget … Support Group mailbox.  Please include this bulletin number in the email subject line. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-237-new-york-state-payroll-system-payserv-suny-fiscal-year-end

SUNY Bulletin No. SU-231

… Compensation benefit and any supplemental payments for on-the-job injuries. Affected Employees SUNY and Education Department employees who qualify for 403(b) tax sheltered annuity plans Effective Date(s) … benefits are exempt from Social Security and Medicare taxes. Workers’ compensation-related benefits are …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-231-suspension-403b-tax-sheltered-annuity-plans-employees