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Cortland County - Financial Management and Reporting (2019M-162)

… the Legislature ensured County officials had accurate and complete financial information with which to manage … to address deficiencies identified in previous audits and will pay at least $428,800 to several accounting firms to correct the accounting records. Did not have policies and procedures in place to receive or ensure others received …

https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162

Travel Advisory No. 12

… SFS Mileage Detail page, as follows: For online agencies: Travelers, or their proxies, must complete the SFS Mileage … mileage claims in the SFS Mileage Detail page.  However, travelers who enter expense reports directly into SFS are not … AC 160-S to the expense report.   For bulkload agencies: Travelers must complete the AC 160-S when claiming …

https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-page

Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)

… internal controls over use of its non-firefighting vehicles for the period January 1, 2015 through August 31, … and monitor use of the District’s non-firefighting vehicles or ensure that they were used primarily for actual … and economical manner. Although the non-firefighting vehicles were purchased in mid-2015, no use was recorded for …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20

Bayport Fire District – Credit Card Use (2016M-394)

… of the issuance and use of the District's general purpose credit cards for the period January 1, 2015 through July 31, … There is no record of the Board adopting the District’s credit card policy. The credit card account allows for cash advances of up to $1,000 …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394

Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)

… 1, 2015 through July 31, 2016. Background The Ballston Lake Fire District is a district corporation of the State, … Ballston Lake Fire District Length of Service Awards Program Service …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-credit

Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)

… District is a district corporation of the State, distinct and separate from the Town, and is governed by an elected five-member Board of Fire … purchases, including gas, cigarettes, groceries and other personal items. The Board did not perform a proper … Wallkill Fire District Inappropriate Payments and Purchase 2015M39 …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39

South Butler Fire Department – Oversight of Financial Activities (2020M-120)

Determine whether the South Butler Fire Department Inc Department officers and members provided adequate financial oversight

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activities

Campbell-Savona Central School District – Budget Review (B2-13-12)

… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … Based on our review, individual significant revenue and expenditure projections in the tentative budget appear … appropriated as a financing source is unlikely to be used and the District’s fund balance will continue to increase. …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12

Town of Humphrey – Financial Management (2013M-116)

… reasonable and supported, except for sales tax and fund balance estimates in the general fund. The Board has been … addition, on an annual basis, the Board appropriates fund balance as a financing source to balance the budget. However, because the Town’s operations …

https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116

Town of Pharsalia – Board Oversight (2018M-59)

… the former Supervisor was arrested in 2019 on charges of Grand Larceny in the second degree, Scheme to … State prison. Key Recommendations Disburse Town money only after proper Board authorization. Perform a thorough annual …

https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59

Penfield Central School District – Procurement (2022M-76)

… practices. Key Findings District officials did not make procurements in accordance with District policies, …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76

Village of Endicott – Budget Review (B4-16-7)

… expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7

Norfolk Fire District – Board Oversight (2022M-109)

… officials generally agreed with our recommendations and have indicated they plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109

Arkville Fire District – Internal Controls Over Financial Activities (2015M-65)

… District is a district corporation of the State, distinct and separate from the Town of Middletown, and is located in Delaware County. The District is governed … does not periodically review the bank reconciliations and bank statements or compare canceled check images to …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65

West Nyack Fire District – Claims Processing (2014M-259)

… The purpose of our audit was to examine the District’s claims processing for the period January 1, 2013 through June … Key Findings District officials approved payment of claims that did not comply with District policy. More than 60 … required cell phone bills. Key Recommendations Audit all claims and ensure that each claim includes an itemized …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259

Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)

… District financial activities were properly recorded and reported. District officials solicited competition for … bank account balance was understated by more than $377,000 and the capital reserve balance was overstated by $200,790. … services. Key Recommendations Ensure that cash and other accounts are accurately reconciled and recorded in …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018m

Audits of Local Governments: About Our Audits

… three years. Independent peer reviewers organized by the National State Auditors Association completed an external … period January 1, 2024 through December 31, 2024 in March 2025. The Division received a pass rating, the highest level …

https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-audits

Emergency Service Communication Surcharges (2017-MS-4)

… picture and video messages to 911. 1 Voice over Internet protocol …

https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4

Niagara Charter School – Student Enrollment and Billing (2013M-294)

… Audit The purpose of our audit was to examine the student enrollment and billing processes for the period July 1, 2012 … Key Findings Certain billings were not accurate and enrollment was not always adequately supported. In some instances, for students with less than full-time enrollment, School officials incorrectly calculated the …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294

CUNY Bulletin No. CU-697

… bulletin is to provide information on the processing of payroll deductions for the 2021 CUNY Charitable Campaign, … Employees All CUNY employees are affected. Effective Dates Payroll deductions for the 2021 CUNY Charitable Campaign will … one CUNY agency to another CUNY agency within the same payroll record. Questions Questions regarding the online …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-697-2021-cuny-charitable-campaign