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Westmoreland Central School District – Financial Condition (2014M-283)
… 2014. Background The Westmoreland Central School District is located in the Towns of Vernon, Westmoreland and … approximately 950 students and 145 employees. The District is governed by the Board of Education, which comprises seven elected members. The Board President is the chief financial officer. For the 2014-15 fiscal year, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Village of Sidney – Financial Activities (2023M-14)
… $293,000. Delinquent taxes totaling $575,182 date back to fiscal year 2011-12 and officials cannot identify which … balances that may require a transfer from the general fund to pay remaining liabilities. About $700,000 of the Village’s $1 million fund balance may be needed to satisfy the liabilities. Key Recommendations Analyze the …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Montauk Union Free School District – Information Technology (2022M-137)
… School District (District) officials secured access to the network and financial application and developed an … to officials, we found: Twenty-five percent, or 140, of the District’s network user accounts were not needed. Two … could not provide a reasonable explanation for failing to do so. Key Recommendations Periodically review network user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Asset Forfeiture Escrow Fund
… and created a new General Municipal Law (GML) Section 6-v to require all moneys and proceeds from the sale of property … consequence of a forfeiture under Article 13-A of the CPLR to be deposited into an asset forfeiture escrow fund … This law took effect on October 9, 2019. Accounting Code To Be Used The General Fund (A Fund) general ledger code 894 …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundCortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… July 9, 2012. Background The Cortland City School District is located in the City of Cortland and five towns in Cortland County. The District is governed by the Board of Education, which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsStandard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… for Elected and Appointed Officials (RS2417-A) . Here is a sample Resolution you can use as a guide if you need … regular meeting held after a record of activities (ROA) is submitted, or whenever a new elected or appointed office is established. Prior to presenting the Resolution to the …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/standard-work-day-and-reporting-resolutionTown of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… 2012 through May 31, 2016. Background The Town of Dresden is located in Washington County and has approximately 330 … and approximately 3,000 summer residents. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… audit period. Approximately $186,330 of overtime work to be performed was not properly approved. Officials paid 10 employees a total of $36,734 in overtime to conduct 270 building checks. However, officials lacked the required building check forms to support that 267 building checks were performed and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeOneonta City School District –Financial Condition (2013M-165)
… 29, 2013. Background The Oneonta City School District is located in the City of Oneonta, the Towns of Oneonta, … and the Town of Davenport in Delaware County. The District is governed by the Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165Town of Saugerties – Claims Auditing (2024M-144)
… For example, Town officials paid a contractor $46,500 to clear debris for the highway department without bid or … used the Town Supervisor’s (Supervisor) credit card to make an unauthorized purchase, totaling $383 without the Supervisor’s knowledge. The equipment was shipped to the Town’s former video supply contractor. The Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144State Agencies Bulletin No. 1435
… Purpose This continues the partnership and collaborative efforts of agency Personnel/Payroll Officers and the Office of the State Comptroller (OSC) in reconciling employees’ social … This continues the partnership and collaborative efforts of agency PersonnelPayroll Officers and the Office of the State Comptroller OSC in reconciling emplo …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1435-verification-employees-social-security-number-ssn-and-name-be-reportedCUNY Bulletin No. CU-387
… Purpose To provide agencies with information for the manual … and 10/14/09 Background The rate increases are pursuant to the 2008-2011 Memorandum of Agreement between the City … (Compounded) Agency Actions Reporting the Rate Increases To ensure all Job Action requests are submitted for each …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-387-salary-increases-cuny-employees-international-allianceState Comptroller DiNapoli Releases School Audits
… School District , Wellsville Central School District and the Westmoreland Central School District . "In an era of … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately … supported leave accrual and use records. Auditors compared the 2015-16 leave balances for all 62 employees to the …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School District Audits
… of taxpayers. Officials did not seek competition for insurance coverage totaling $232,624, or for four of six professional … individual and 77 generic unneeded network user accounts, one of which was last logged on in January 2012. District …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… audits were issued. Village of Earlville – Collections (Madison County) Although the clerk-treasurer accurately recorded … in potable water outlets as required by state law and Department of Health (DOH) regulations. District officials …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0West Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… 2014. Background The West Fort Ann Volunteer Fire Company is a not-for-profit volunteer organization located in the … Town of Fort Ann in Washington County. The Company, which is governed by a six-member Board of Directors, contracts …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overSir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… The Sir William Johnson Volunteer Fire Company, Inc. is a not-for-profit corporation that contracts with the Town … fire protection to a portion of the Town. The Company is governed by a seven-member Board of Directors elected by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalLumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… Key Recommendations Ensure that the Secretary-Treasurer is performing the financial duties defined in the by-laws. Ensure that the Secretary-Treasurer is reconciling monthly bank statements to verify completeness …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110Accounts Payable Advisory No. 62
… 3 - Purchase Orders Guidance : A purchase order (PO) is an ordering document authorizing a vendor to provide goods … POs, including selecting the unit of measure that is in accordance with the contract or most closely associated to what is being purchased. Additionally, the Scheduled Delivery Due …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersEast Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… Background The East Aurora Volunteer Fire Department, Inc. is located in the Village of East Aurora in Erie County. According to the bylaws, a 13-member Fire Council is responsible for the Department’s overall financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financial