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Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… contractual agreements with the Onondaga County Sheriff’s Office deputies who provide Authority security. The Treasurer …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overVillage of Woodridge – Financial Condition (2013M-172)
… 2, 2013. Background The Village of Woodridge is located in the Town of Fallsburg in Sullivan County. The Board of Trustees comprises five … fiscal year was $2,624,362. Key Findings The Village is in better financial condition than it was during our previous …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… Background The Village of Westhampton Beach is located in the Town of Southampton, in Suffolk County, and has a population of approximately … the financial software are not given to someone involved in financial operations. Routinely generate and review the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… reserve that District officials could not associate with any outstanding debt, and more than $1.1 million in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsCollege at Brockport – Selected Employee Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State, as well as other outliers. One of these … (College) and had travel expenses among the highest in the State. The employee’s travel costs totaled $143,258. … was responsible for team travel expenses associated with in-state and out-of-state sporting events, including …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-brockport-selected-employee-travel-expensesVillage of Bellerose – Procurement and Cash Receipts (2014M-218)
… Purpose of Audit The purpose of our audit was to review the Village’s … adopt policies to govern the use of the Village’s credit cards. The Treasurer has incompatible financial duties related to cash receipts, and no one reviewed the …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218State Comptroller DiNapoli Releases Municipal Audits
… As a result, the general fund realized operating deficits in four of the five years and general fund balance declined from $61,710 to $3,491. In addition, the board did not properly authorize a local law … spending, the state's 170,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Tax Revenues Down $767 Million in May
… State tax receipts in May were down $766.9 million or 19.7% from … said. “We are now clearly seeing the recession’s impact on tax receipts. As we continue to slowly re-open the economy, … aid.” Other items of note in the report: Personal income tax withholding revenues were $291.8 million below May 2019, …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-tax-revenues-down-767-million-mayHadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… Purpose of Audit The purpose of our audit was to examine Board oversight of … 190 children residing in the Towns of Hadley and Day in Saratoga County and the Town of Lake Luzerne in Warren …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mDiNapoli: Feds Must Step Up or NYC Metro Region Faces End of Public Transit As We Know It
… cuts in 2021 that would change public transit as we know it. It’s too late for federal help to assist the MTA this year, forcing it to borrow almost $3 billion to get through 2020 and …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-feds-must-step-or-nyc-metro-region-faces-end-public-transit-we-know-itRed Hook Central School District – Financial Management (2016M-105)
… Columbia County. The District, which operates four schools with approximately 1,900 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105North Syracuse Central School District – Payroll Access and Certification (2016M-178)
… Onondaga County. The District, which operates 10 schools with approximately 8,750 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationState Agencies Bulletin No. 999
… Purpose To inform agencies of the creation of Reason Codes TRI and NPR . Affected Employees All employees who elect to … the Retirement Incentive Program: Code Description Purpose TRI Targeted Retirement Incentive Identifies employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/999-new-retirement-incentive-program-reason-codesHorseheads Central School District – Financial Condition (2016M-138)
… School District is located in the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran in Chemung …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Falconer Central School District – Financial Management (2016M-146)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through February 11, 2016. … Background The Falconer Central School District is located in the Towns of Carroll, Ellicott, Ellington, Gerry and … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $21.3 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… used to record cash transactions upon leaving elected office. The computer was eventually returned; however, all … of nearly $11,000 and was barred from seeking public office again. Key Recommendations Ensure cash receipts are …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172Sherman Central School District – Claims Audit (2024M-92)
… District’s policies she needed to confirm claims complied with, was unaware of how to properly perform her job duties … the claims lacked support that the purchases complied with Board policies, were properly authorized, approved by … did not have documentation to support that claims complied with Board-adopted policies. 170 paid claims totaling more …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92County of Putnam – Recreation and Golf Course Collections (2024M-50)
… remitted and reported collections accurately and in a timely manner and whether the collections were … remit documentation and report collections accurately and in a timely manner. As a result, officials do not have … recorded, deposited, remitted and reported accurately and in a timely manner, there is an increased risk that funds may …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Pavilion Central School District – Claims Audit (2024M-108)
Determine whether the Pavilion Central School District District claims auditor properly audited claims prior to payment
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Town of Albion – Supervisor’s Records and Reports (2024M-111)
… (Town) Town Supervisor (Supervisor) maintained complete and accurate accounting records and provided reliable financial reports to the Town Board … follow basic accounting practices by maintaining complete and accurate accounting records and financial reports. As a …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111