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Oversight of Health and Safety Regulations at Public Pools, Beaches, and Spray Grounds
… excluded public pools, beaches, and spray grounds located in New York City. The audit covers the period April 1, 2015 … of Health (DOH) are each responsible for regulating – and in some cases operating – public pools, beaches, and spray … those on the Atlantic Ocean and the Great Lakes and in remote locations such as the Adirondack and Catskill …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/oversight-health-and-safety-regulations-public-pools-beaches-and-spray-groundsAspire of Western New York – Compliance With the Reimbursable Cost Manual
… reported costs must comply with the guidelines specified in the RCM. For the year ended December 31, 2012, Aspire reported approximately $3.8 million in reimbursable costs for the preschool special education … programs we audited. Key Finding We identified $7,501 in costs that did not comply with SED’s requirements for …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualInternal Controls Over Selected Financial Operations
… allows DMNA to be reimbursed by NGB for expenses it incurs in operations and training of the State Army and Air National Guard. Key Findings Weaknesses in DMNA’s handling of reimbursement requests to NGB resulted in nearly $1.27 million in lost reimbursements. DMNA did not …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsLiberty Central School District – Budget Review (B4-13-4)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … Background The Liberty Central School District, located in Sullivan County, issued debt totaling $1.3 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2002. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Accounts Payable Advisory No. 20
… Attachment Guidance; Record Retention for Accounts Payable Vouchers Guidance: Consistent with the Guide to Financial … XII, Section 3 - Record Retention – Accounts Payable Vouchers and Land Claims , Business Units may now use the … Expenditures audits and processes Business Units’ payment vouchers. As such, OSC’s auditors require access to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsState Agencies Bulletin No. 1275
… System (PFRS). Affected Employees Members of PFRS in Tiers 3, 5 and 6 Background An Internal Revenue Service … 2013 states mandatory contributions made by PFRS members in Tier 3, 5 and 6 be deducted from their earnings before the … (PAF ARBTX). OSC will automatically convert all employees in the payroll system registered in Tiers 3, 5 and 6 of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1275-new-deduction-code-616-paf-retirement-tax-paf-btx-and-new-deductionState Agencies Bulletin No. 1602
… Employees Employees who are overtime eligible and are in CSEA Bargaining Units 02, 03, 04 and 47 Background Chapter … Employees Association (CSEA) provides for the change in the calculation of overtime for all eligible members. … changes the overtime factor and will be implemented in two phases. For overtime earned on or after 10/05/17 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1602-new-overtime-earnings-codes-overtime-eligible-employees-civil-serviceCobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… to fund operations. Reduce surplus fund balance to comply with the statutory limit in a manner beneficial to taxpayers. … funding levels. District officials generally agreed with our findings and recommendations and indicated they will …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementEast Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… permissions, and the Assistant Superintendent for Business and Operations had excessive administrative … of financial transactions. Officials paid BOCES $539,644 for IT services in 2020-21 without defining roles and responsibilities for services. As a result, the roles and responsibilities of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareVillage of Poquott – Justice Court Operations (2019M-214)
… due date. On average, reports were 14 days late. Prior to 2017, the code enforcement department did not maintain a record of … tickets issued or unissued. In addition, 41 tickets in the 2017 sequence with estimated fines and fees totaling …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… by making inappropriate automated teller machine (ATM) and in-bank withdrawals, writing unauthorized checks to herself … collections to deposits. The former Treasurer was arrested in July 2023 and pleaded guilty to grand larceny in the fourth degree in November 2023. She was sentenced to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154City of Amsterdam – Treasurer’s Office Collections (2022M-203)
… were deficient, allowing for 916 unaccounted for receipt numbers. Large unreconciled accounts receivable variances … software collection system should account for all receipt numbers. Users’ access to the software collection system …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Utica City School District - Payroll (2018M-175)
… $4.7 million to 151 employees and found almost $418,000 in payments (9 percent) were not accurate, supported or paid in accordance with contracts or Board resolutions. For … that payroll-related payments are accurate, supported and in accordance with written collective bargaining agreements …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175Town of Franklinville – Procurement (2024M-56)
… officials complied with the requirements of the Town’s procurement policy. Key Findings Town officials did not always comply with the requirements of the Town’s procurement policy because the Town Board (Board) members, … chief financial officer, were not familiar with the Town’s procurement policy and its requirements. Further, they did …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56City of Rensselaer – Accounting Records and Reports (2023M-26)
… and $2.2 million, and transactions were not entered in a timely manner. Bank reconciliations were not prepared in a timely manner or clearly documented and discrepancies, … not explained. Independent audit reports were not issued in a timely manner and identified deficiencies in internal …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26Examination of Pitts Management Associates, Inc. Travel Expenses
… were incurred for business purposes and were reasonable in price. Background Under its contracts with SUNY Downstate … It also limited the expenses to the guidelines outlined in the PMA Staff and Subcontract Associate Employees Handbook … was extended, the language limiting expenses as outlined in the PMA Handbook were eliminated. Instead, expenses were …
https://www.osc.ny.gov/state-agencies/audits/2016/08/08/examination-pitts-management-associates-inc-travel-expensesRisk Management Planning Group
… the risk of Risk Management Planning Group (RMPG) serving in conflicting roles of insurance broker and Third Party … insurance for employers within New York State. In 2001, NYSIF accepted RMPG’s proposal to bring its clients … premiums, including whether to provide any discounts. In evaluating whether to provide a discount, NYSIF should use …
https://www.osc.ny.gov/state-agencies/audits/2017/01/24/risk-management-planning-groupDiNapoli: Pandemic Disrupts Special Education; Many Students Missing Mandated Services
… losses students suffered and to ensure they succeed in their educational goals.” Schools collaborate with service … During the 2019-20 school year, more than 464,400 students in New York public schools, or 18% of the state’s total K-12 … with disabilities were disrupted by abrupt shutdowns in March 2020 and a substantial reliance by school districts …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-pandemic-disrupts-special-education-many-students-missing-mandated-servicesComptroller DiNapoli Releases School District Audits
… school billed tuition totaling $12,600 for three students to the incorrect district of residence and underbilled four … significant personal Internet use on three computers. Glens Falls City School District – Financial Management … balance it appropriated to finance 2017-18 operations. Green Island Union Free School District – Separation Payments …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-auditsCicero Volunteer Fire Department - Financial Activities (2025M-138)
… activities and make informed financial decisions. In addition, because the Department did not have effective … identified significant errors and unrecorded transactions in the accounting records. For example, the Treasurer … twice, which overstated the Department’s cash and revenue in its accounting records. As a result, the Board and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025m