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Controls Over Cash Advance Accounts
… internal controls over these accounts to ensure that funds are properly accounted for and payments are only made … business needs. Key Recommendation Reduce the amount of funds held in each advance account to more appropriate levels … practices and anticipated future needs. Return excess funds to the State Treasury. Other Related Audits/Reports of …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsOversight of Nurse Licensing (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit … Oversight of Nurse Licensing (Report 2016-S-83 ). About the Program Our initial audit report, which was issued on … To determine the extent of implementation of the three recommendations …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-followNorth Shore Central School District – Fuel Inventory (2017M-89)
… do not have sufficient information to ensure that the log is complete and accurate. Key Recommendations Ensure … maintain a running record of gallons dispensed on the fuel log. Reconcile the fuel log to inventory records. Any differences should be promptly …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89Town of Delhi - Highway Department Leave Records (2020M-53)
… the former Deputy’s leave records, the former Deputy was arrested in September 2020 and charged with Grand Larceny in …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53Village of Addison – Board Oversight (2024M-8)
… subsequent investigation, the former Clerk-Treasurer was arrested in 2023 and charged with misappropriating funds and …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Maine-Endwell Central School District – Financial Condition (2013M-49)
… audit was to examine the District’s financial condition for the period July 1, 2011, through January 3, 2013. … members. The District’s general fund budgeted expenditures for the 2012-13 fiscal year were approximately $46.5 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… LLC’s principal owner and determine whether it is in the best interests of the District. Seek competition from …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessMount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… is a special act school district located in Westchester County, and provides education to students from a residential treatment center as well as day students from neighboring districts. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialTown of Riverhead – Allocation of Administrative Costs (2012M-247)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s methodology for … 1, 2011, to September 30, 2012. Background The Town of Riverhead is located in Suffolk County and has a population of approximately 33,500. The Town is governed by a Town Board …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247East Moriches Union Free School District - Budget Review (B7-15-5)
… which the deficit obligations are outstanding, their tentative budget for the next succeeding fiscal year. Key … the significant revenue and expenditure projections in the tentative budget are reasonable, except for appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5Village of Munnsville – Financial Operations (2012M-239)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … June 1, 2011, to May 31, 2012. Background The Village of Munnsville is located in the Town of Stockbridge, Madison … Village of Munnsville Financial Operations 2012M239 …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… in compliance with the law. The Board has not adopted an online banking policy that defines the process for … accounts for operating expenses. Develop and adopt an online banking policy and entering into a comprehensive online banking agreement with the depository. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Richland Fire District – Board Oversight (2016M-374)
… Purpose of Audit The purpose of our audit was to examine internal controls over District … The Richland Fire District is a district corporation of the State, distinct and separate from the Town of Richland …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Hilton Central School District – Audit Follow-Up (2022M-200-F)
… It also determined there were sensitive information technology (IT) control weaknesses, which we communicated … Board of Education, District officials and the Director of Technology partially implemented all three recommendations. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/hilton-central-school-district-audit-follow-2022m-200-fDiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… of 1.23 percent and below 2 percent for the second year in a row, means they must examine their budgets more closely … Comptroller has created a financial toolkit containing many resources that can be useful to local officials in the … Cap: Inflation and Allowable Levy Growth Factors Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-yearCUNY Bulletin No. CU-444
… procedures for entering payments into the Time Entry page. Affected Employees Eligible CUNY employees who elect to … and enter the following information into the Time Entry page: Earnings Begin Date: Enter the last date of the pay … procedures for entering payments into the Time Entry page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-444-cuny-health-benefits-buy-out-waiver-program-payment-cycleOpinion 88-6
… that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits … completing one year of service. A participating employee is fully vested at all times and is eligible to receive … fixed and certain and not dependent on variables, such as salary increases, years in service or mortality rate. In …
https://www.osc.ny.gov/legal-opinions/opinion-88-6Opinion 97-11
… (applicability of city financial disclosure requirements) MUNICIPAL CORPORATIONS -- Powers and Duties (authority to … AUTHORITIES -- Officers and Employees (applicability of municipal financial disclosure requirements) GENERAL MUNICIPAL LAW, §§800(4), (5), 810(1), (3), 811(1); Public …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Opinion 99-9
… in the opinion. CITIES -- Powers and Duties (authority to pay for continuing legal education tuition for city attorney) … tuition for municipal attorney) GENERAL MUNICIPAL LAW, §77-b; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(1): A city, pursuant to General Municipal Law, §77-b, may pay the travel, meal, lodging, registration and tuition …
https://www.osc.ny.gov/legal-opinions/opinion-99-9