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Village of Rhinebeck – Water Fees (2013M-311)

… Purpose of Audit The purpose of our audit was to examine internal controls over water fees for the period … over billing, collecting and enforcing water fees need to be improved. The Clerk’s duties were inadequately … system. The Board did not annually audit, or cause to be audited, the Treasurer’s records. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311

Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)

… Purpose of Audit The purpose of our audit was to assess the Authority’s payroll process for the period … City of Cohoes (City) in Albany County and was established to provide low-rent housing for qualified individuals. The … of the Authority’s financial affairs. Key Findings Due to limited staffing at the Authority, there was no …

https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373

DeRuyter Central School District – Financial Condition (2015M-119)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … policy establishing the level of unrestricted fund balance to maintain. The Board has not formally adopted a long-term … reserve for authorized purposes and did not budget to make a required repayment to the repair reserve to …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119

Saranac Central School District – Student State Aid (2023M-91)

… an additional $224,976 in aid, of which $195,844 would have already been received if claimed in a timely manner. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-student-state-aid-2023m-91

Village of Cato – Water Financial Operations (2023M-145)

… errors totaling $7,903 which included $6,607 that should have been billed and collected and $1,296 in overbillings.  … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145

Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)

… audit period. Our review determined BOCES officials may have been able to reduce overtime by up to $28,337, or almost … Paid a total of $66,295 to 13 employees for work on Saturdays that included $22,091 additional pay for working … through Saturday work week. Therefore, this overtime may have been avoided if some employees worked Tuesday through …

https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtime

Glen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)

… Purpose of Audit The purpose of our audit was to review internal controls over information technology (IT) equipment and user access and to review potential conflicts of interest for the period July … office of new hires, keeping track of equipment assigned to employees and collecting equipment when an employee leaves …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflict

Freeport Union Free School District – Financial Condition (2016M-300)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … Board appropriated an average of $8.7 million each year to finance operations for the 2013-14 through 2015-16 fiscal … overfunded. Key Recommendations Develop a written plan to reduce the level of unrestricted fund balance to legal …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300

Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)

… Purpose of Audit The purpose of our audit was to examine certain District financial activities for the … lack of available complete information and the necessity to compile information from a variety of sources. The Board … is facing certain unknowns and restrictions and may need to use moneys from the reserve funds or unexpended surplus …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financial

Brighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)

… Determine whether Brighter Choice Charter School for Girls (School) Board of Trustees (Board) and officials …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72

Wheatland-Chili Central School District – Network Access Controls (2023M-7)

… network user accounts. In addition, the District did not have a written agreement with BOCES to itemize and define all …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7

Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)

… IT controls over network user accounts. In addition to sensitive IT weaknesses communicated confidentially, … (SLA) with each of the District’s IT service providers to clearly identify the IT services and providers’ … responsibilities. Over a half million dollars was paid to IT service providers. In addition, because officials did …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assets

Town of Summit – Town Clerk (2024M-51)

… 27 which required the Clerk to remit fees collected on or before the 15th of the month following the date of … agreed with our recommendations and indicated they have taken corrective action. … Determine whether the Town of …

https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51

Electronic Documents Submission System (EDSS)

… intended to be used when your government entity does not have a Government Authorizer available to establish the …

https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edss

DiNapoli Announces Latest Fiscal Stress Scores

… better path. These municipalities should use the tools my office provides and engage the public in those difficult, but … important, discussions about community priorities.” The latest round of scores, released today , are based on financial information reported to DiNapoli’s office by local governments operating on a calendar year …

https://www.osc.ny.gov/press/releases/2019/09/dinapoli-announces-latest-fiscal-stress-scores

State Comptroller DiNapoli Releases School Audits

… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial management practices …

https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits

CUNY Bulletin No. CU-590

… Purpose To provide agency instructions for processing the 2017 CUNY … who meet the eligibility criteria Background Pursuant to an Agreement between the City University of New York … basis.  The payments are processed through PayServ to facilitate crediting retirement service. Effective Date(s) …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-590-2017-city-university-new-york-cuny-research-foundation

CUNY Bulletin No. CU-349

… of Pay Rt Chg/CRT (Pay Rate Change/Change Rate) on the Job Action Request page, using the effective date of … an active 403, 413, 414, 417 or 419 deduction who did not have a contribution taken for calendar year 2008. OSC will … the deduction code for any Inactive employee who did not have a 2008 deduction taken. If an Inactive employee had a …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-349-retroactive-rate-increases-cement-masons

CUNY Bulletin No. CU-348

… of Pay Rt Chg/CRT (Pay Rate Change/Change Rate) on the Job Action Request page, using the effective date of … an active 403, 413, 414, 417 or 419 deduction who did not have a contribution taken for calendar year 2008. OSC will … the deduction code for Inactive employees who did not have a 2008 deduction taken. If an Inactive employee had a …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-348-retroactive-rate-increases-high-pressure-plant-tenders

CUNY Bulletin No. CU-347

… of  Pay Rt Chg/CRT  (Pay Rate Change/Change Rate) on the Job Action Request page, using the effective date of … an active 403, 413, 414, 417 or 419 deduction who did not have a contribution taken for calendar year 2008. OSC will … the deduction code for any Inactive employee who did not have a 2008 deduction taken.  If an Inactive employee had a …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-347-retroactive-rate-increases-carpenters-carpenters-cuny-and