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Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)

… The Board has not adopted policies and District officials have not developed procedures governing cafeteria cash … and verify that the amounts collected agree with deposits on the bank statements. Ensure that the Treasurer has only …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152

East Hampton Union Free School District – Financial Software User Access (2016M-340)

… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over user access to the financial software for the period July 1, 2014 through … or modified, and permissions are not reviewed quarterly to ensure a proper segregation of duties. Users were given …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-access

Brushton-Moira Central School District – Tuition Billing (2023M-158)

… officials properly billed tuition for nonresident foster care students enrolled at the District. Key Findings … did not properly bill tuition for nonresident foster care students enrolled at the District. As a result, as of … districts of origin for all eligible nonresident foster care students enrolled at the District. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158

South Kortright Central School District – Claims Audit (2023M-69)

… their claims audit process, did not verify that requests for proposals (RFPs) were solicited for seven professional service providers and the insurance … claims auditor and deputy claims auditor meet eligibility for appointment. Conduct a thorough and deliberate audit of …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69

Saratoga Springs City School District – Procurement (2023M-25)

… (District) officials procured goods and services according to Board of Education (Board) policies and statutory … did not always procure goods and services according to policy requirements or maintain adequate supporting … may have overpaid for goods and services and appear to have used favoritism. Officials did not: Comply with …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25

DiNapoli: Tax Cap Remains at 2% for 2025

… capped at 2% for 2025 for local governments that operate on a calendar-based fiscal year, according to data released today by State Comptroller Thomas P. DiNapoli. This figure affects tax …

https://www.osc.ny.gov/press/releases/2024/07/dinapoli-tax-cap-remains-2-percent-2025

State Agencies Bulletin No. 297

… part-time, goes on sick leave at half pay, or changes to full time. Questions Questions regarding this bulletin may be …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/297-csea-dues-and-agency-shop-fee-increase-deduction-codes-201-and-212

Village of Tannersville – Water Department Operations (2016M-417)

… Purpose of Audit The purpose of our audit was to review the Village’s water … 2016. Background The Village of Tannersville is located in the Town of Hunter in Greene County and has a population of approximately 700. …

https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417

Selected Employee Travel Expenses

… costs such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use …

https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expenses

Personal Income Tax Refunds

… Purpose The objective of our examination was to determine whether … income tax refunds approved by the Department of Taxation and Finance (Department) for payment were appropriate and … questionable refunds valued at about $8.3 million based on data we obtained from select New York State and New York …

https://www.osc.ny.gov/state-agencies/audits/2015/04/14/personal-income-tax-refunds

Chatham Central School District – Financial Management (2023M-11)

… million without demonstrating they were reasonably funded. For example, the Unemployment insurance reserve has about $747,000, enough to pay annual claims for 14 years. Workers’ compensation reserve has $1.4 million, …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11

West Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)

… complete report – pdf] Audit Objective Determine whether the Board of Directors (Board) ensured that cash … Five disbursements totaling $1,308 were not recorded in the accounting records. In addition, the Board did not: Adopt adequate bylaws or …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cash

Town of Tompkins Fire District – Board Oversight (2023M-33)

… AUD was 435 days late and the 2022 AUD was nine days late. In addition, two certificates of deposit (CDs) totaling $75,789, were not recorded in the District’s accounting records.The CDs date back to at …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33

Village of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)

… Purpose of Audit The purpose of our audit was to determine whether the Board properly safeguarded Village … for the period March 1, 2012 through July 12, 2013 and to examine the management of the Village Hall building … law. Key Recommendations Establish internal controls to ensure that capital projects are planned, monitored and …

https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015m

Rensselaer County – County Bridge Maintenance (S9-13-6)

… to December 31, 2011. Background The County covers 652 square miles and has approximately 159,000 residents. The …

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6

Wheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)

… records to safeguard unused information technology (IT) assets. Key Findings District officials did not maintain … and accurate inventory records to safeguard unused IT assets. Officials did not maintain IT asset inventory records … necessary physical inventories. Officials stored unused IT assets in an unsecured area and an unlocked cabinet in a …

https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2

Town of Highlands – Receiver of Taxes and Assessments (2021M-120)

… billing adjustments, parcels not being billed, unaccounted for money, and unassessed penalties on late payments. The Receiver did not create sewer and water accounts for 16 resident parcels and did not bill 70 accounts. We also released Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152) , which addressed …

https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120

Town of Pulteney – Financial Condition (2021M-24)

… Town Supervisor (Supervisor). We found the Board: Failed to implement our prior 2013 audit recommendation to appropriate fund balance only in amounts that are actually … amount for the next year. Appropriated more fund balance to finance operations than was available, resulting in the …

https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24