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Town of Canton - Compensation and Benefits (2018M-159)
Determine whether compensation and benefits were paid in accordance with the collective bargaining agreement CBA or Board authorized amounts
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… taxes totaling nearly $1.4 million in 2017 and 2018 to the Town Supervisor (Supervisor) or County Treasurer … 17) but made only one remittance totaling $909,157 to the Supervisor on February 14, 2017. Deposit real property … of taxes paid by check in 2017 were deposited from eight to 38 days late. Always deposit fees within the required …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263East Quogue Union Free School District – IT Asset Management (S9-22-8)
… establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money invested …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8XI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management
… opportunity that is published in the Contract Reporter or State Register will be considered to have satisfied the … of Article 4-C by publication in the Contract Reporter or State Register, it remains the procuring state agency's …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunitiesV.3.I Class – V. Chart of Accounts (COA) Governance
… identify the life of GO Bond proceeds as “PPU” followed by the number of years of life in the GO Bond series. Class … Taxable - Years of life in GO Bond series followed by “YTX” Tax-Exempt - Years of life in GO Bond series followed by “YTE” For additional instruction on this topic, visit the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-classWest Albany Fire District – Credit Card Purchases (2017M-15)
… were not approved in advance by either Board approval or purchase order. Although the Board discussed purchases, it did not have written procedures or guidelines to identify individuals authorized to approve credit card purchases or the documentation required before making the purchases. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15State Comptroller DiNapoli Releases School District Audits
… exceeded the statutory limit by $1.5 million and resulted in higher tax levies than necessary. Find out how your … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0State Agencies Bulletin No. 1907
… affected. Background The Date of Birth field is required for all New Hire transactions and changes to Personal Data, … 457 and/or403(b) additional annual amounts allowed for employees turning 50, will be automatically processed … the following action: Contact employees who appear on the report. o Verify the employee date of birth by following your …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-systemCorinth Central School District – Financial Condition (2015M-68)
… our audit was to review the District’s financial condition for the period July 1, 2012 through February 28, 2015. … 1,200 students. General fund budgeted appropriations for the 2014-15 fiscal year are $20.7 million. Key Findings … did not prepare periodic year-end revenue projections for the Board. Key Recommendations Adopt general fund budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Chenango Forks Central School District – Financial Condition (2014M-98)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … and 2012-13 fiscal years were not structurally balanced to include recurring revenues to finance recurring expenditures. Although the District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… Purpose of Audit The purpose of our audit was to assess the cash collection procedures at the Town's pool and skating rink and the allocation of sales tax revenue for the period January 1, 2015 through …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Brushton-Moira Central School District – Tuition Billing (2023M-158)
… care students enrolled at the District. As a result, as of September 30, 2023, officials had not billed or underbilled $40,803 of the $71,192 (57 percent) in tuition it was entitled to and billed and collected … enrolled at the District. Consult with the District’s legal counsel to determine the appropriate course of action …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
… report – pdf] Audit Objective Determine whether the Town of Orangeville (Town) Town Clerk/Tax Collector (Clerk) properly …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… Ensure the administrator provided the year-end accounting of employees’ FSA and DCAP accounts, as required by the … reconcile FSA and DCAP activity to calculate the amount of forfeited funds that should be returned to the District. … Consult with legal counsel to ensure the proper use of forfeited funds returned by the administrator. District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planTown of Berkshire – Town Clerk (2014M-230)
… for any moneys collected. The Clerk did not consistently report monthly financial activity to the Supervisor. The Clerk did … collected and disbursed moneys to the Supervisor in the monthly Clerk’s report in an accurate and timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Broker Search for Internal Equity and Fixed Income
… Retirement Fund (Fund) will commence its next Broker-Search in February 2026, with responses due approximately 3 …
https://www.osc.ny.gov/common-retirement-fund/resources/broker-search-internal-equity-and-fixed-incomeTown of Allen – Town Clerk Collections (2024M-120)
… [read complete report – pdf] Audit Objective Determine whether the Town of Allen (Town) Town Clerk/Tax Collector (Clerk) properly recorded, deposited, …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Lyme Central School District – Financial Management (2024M-87)
… to close projected budget gaps totaling $1.6 million for the 2020- 21 through 2022-23 fiscal years; however, the … financial and capital plans to provide a framework for developing the annual budgets and addressing future …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… The Office of Cannabis Management (OCM) maintains a list of operational adult use cannabis dispensaries, which is …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateComptroller DiNapoli Releases State Audits
… have been issued: Department of Agriculture and Markets: Food Safety Monitoring (2015-F-10) An audit report issued in … of both existing and new establishments preparing food prior to obtaining the required inspection. In addition, …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-audits