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Onondaga Central School District – Nonpayroll Disbursements (2014M-257)
… Purpose of Audit The purpose of our audit was to assess internal controls over nonpayroll disbursements for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/14/onondaga-central-school-district-nonpayroll-disbursements-2014m-257Northern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-128)
… is located in the Towns of Altona, Beekmantown, Chazy, Clinton, Dannemora, Ellenburg, Mooers and Saranac in Clinton County and the Town of Bellmont in Franklin County. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extraJohnsburg Central School District – Payroll (2014M-174)
… Purpose of Audit The purpose of our audit was to determine whether District officials … and Thurman, in Warren County. The District is governed by an elected seven-member Board of Education and operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174Iroquois Central School District – Financial Condition (2014M-22)
… practices for the period of July 1, 2009 through November 22, 2013. Background The Iroquois Central School District is located in the Towns of Aurora, Elma, … Iroquois Central School District Financial Condition 2014M22 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/iroquois-central-school-district-financial-condition-2014m-22Edmeston Central School District – School Lunch Operations (2015M-174)
… cost more to prepare than the revenue generated by the meal sales. Key Recommendation District officials should …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174Town of Orangetown – Overtime (2017M-48)
… Purpose of Audit The purpose of our audit was to examine overtime pay for the period … January 1, 2015 through July 19, 2016. Background The Town of Orangetown is located in Rockland County and has a … Town of Orangetown Overtime 2017M48 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48Town of Newfane – Supervisor's Financial Records (2017M-7)
… 17, 2016. Background The Town of Newfane is located in Niagara County and has a population of approximately 9,600. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Elmira Heights Central School District – Financial Condition (2014M-76)
… The Elmira Heights Central School District is located in the village of Elmira Heights, Chemung County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Town of Enfield – Purchasing (2016M-377)
… our audit was to evaluate the Town’s purchasing practices for the period January 1, 2015 through August 15, 2016. Background The Town of Enfield is located in Tompkins County and has a population of approximately … Town Board. The Town’s 2016 budgeted appropriations for its general and highway funds totaled approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… adequate policies and procedures for the activity fund. Appoint a faculty auditor to oversee the management of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomState Agencies Bulletin No. 1677
… of the 2018 Year End processing schedule for AC-230s (Report of Check Returned for Refund or Exchange) Background … The NPAY539 (Non-Negotiated Payroll Checks) Control-D report, as described in Payroll Bulletin No. 908 … of the 2018 Year End processing schedule for AC230s Report of Check Returned for Refund or Exchange …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1677-schedule-submitting-2018-year-end-returned-checksSUNY Bulletin No. SU-238
… management or confidential in the State University of New York – BU13 who meet the eligibility criteria and are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-238-2016-suny-discretionary-award-managementconfidentialState Agencies Bulletin No. 1717
… Report of Check Exchange. Ensure the employee’s address is up to date on the Modify a Person page in PayServ. Verify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1717-new-york-state-salary-exchange-and-reversal-checks-be-mailed-directlyFormer Captain of Town of Moriah Ambulance Squad Arrested for Allegedly Stealing Over $14k
… Acting Essex County District Attorney Michael P. Langey, and New York State Police Superintendent Steven G. James … DiNapoli . “My thanks to Acting District Attorney Langey and the State Police for their continued partnership in … the Town of Moriah Ambulance Squad by disregarding the law and allegedly stealing funds he was not entitled to. We will …
https://www.osc.ny.gov/press/releases/2025/09/former-captain-town-moriah-ambulance-squad-arrested-allegedly-stealing-over-14kHelping Students Get Course Credit: Credit Recovery Programs in School Districts (2012MS-8)
… subject areas. Key Recommendations Ensure that all CRP courses are aligned with the Learning Standards to ensure … instruct, or supervise the instruction, of students in CRP courses. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/helping-students-get-course-credit-credit-recovery-programs-schoolDiNapoli: Former Potter Town Clerk Arrested for Theft of Nearly $24,000
… Brown, former clerk of the Town of Potter. Brown, 49, was arrested Friday for allegedly stealing nearly $24,000 in cash …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-former-potter-town-clerk-arrested-theft-nearly-24000Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… a result, the sewer fund balance has declined dramatically from approximately $20,000 as of May 31, 2008 to a fund … with our Office within 60 days of fiscal year end, as required. Key Recommendations Adopt budgets with reasonable … needed to fund recurring operating expenditures. Develop a plan to address the sewer fund deficit, replenish the repair …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… 30, 2012. Background The Town of Lyonsdale is located in Lewis County. The Town is governed by an elected … of the Town’s highway town-wide fund has declined in recent years from a balance of $88,293 at the beginning of … balance of $12,600 at the end of 2012. This decline in fund balance was caused by the Board not adopting …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryTown of Ellenburg – Justice Court and Town Clerk Financial Operations and Wind Power Revenues (2013M-190)
… to February 28, 2013. Background The Town of Ellenburg is located in Clinton County and has approximately 1,700 residents. The Town Board, which is the legislative body, comprises the Town Supervisor and … timely manner and intact and that the collection of moneys is receipted with press-numbered receipts and promptly …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellenburg-justice-court-and-town-clerk-financial-operations-and-wind-powerTown of Thurston – Financial Management (2013M-280)
… 31, 2013. Background The Town of Thurston is located in Steuben County and has approximately 1,350 residents. The … general and highway funds. Expenditures from those funds in the 2013 fiscal year totaled approximately $827,500. Key … did not adopt a policy, or ensure that procedures were in place, to govern the level of fund balance to be …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280