Search
Town of Conesus – Justice Court (2013M-140)
… April 1, 2013. Background The Town of Conesus is located in Livingston County and is governed by an elected Town … Town Supervisor. The Town collected approximately $16,800 in fines and surcharges during the 2012 fiscal year. Key Findings Our audit identified deficiencies in providing adequate oversight of Court operations including …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140State Comptroller DiNapoli Releases School District Audits
… – Financial Condition Management (Jefferson County and St. Lawrence County) The district’s budgeted … exceeded actual expenditures by $844,261, or 6.4 percent, and the district did not need to use most of the appropriated … in March 2016. This audit contains similar findings and recommendations. Prattsburgh Central School District – …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsState University of New York Upstate Medical Center – Selected Travel Expenses
… by the State University of New York SUNY Upstate Medical Center Center for two selected individuals complied …
https://www.osc.ny.gov/state-agencies/audits/2013/06/26/state-university-new-york-upstate-medical-center-selected-travel-expensesTown of Pittsfield – Disbursements (2013M-82)
… The Town of Pittsfield is located in Otsego County and has a population of approximately 1,370 residents. The … Board, which includes the Town Supervisor. The general and highway funds’ adopted budgets for the 2013 fiscal year are $173,604 and $383,966, respectively. Key Findings We performed certain …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82State Comptroller DiNapoli Releases Municipal Audits
… The board did not review supporting documentation for nine disbursements totaling $57,374. They did not approve … not aware that these reports needed to be submitted. Find out how your government money is spent at Open Book New York … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditsXIX.6.D Reporting – XIX. Project Costing (PCIP)
… Federal grant reporting will be based on the relationship of a Project/Activity to a Customer Contract. The report … for Federal Grant Awards by Business Unit or Reference Award Number for a specific Business Unit, Fiscal Year and … The new SFS Analytics DW905 supports the transition of agencies from use of the Project ID to represent their …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6d-reportingVillage of Maybrook – Water Operations (2013M-121)
… 25, 2012. Background The Village of Maybrook is located in Orange County in the Town of Montgomery and has a population of … result of deficient internal controls, we detected errors in more than 17 percent of the water bills that we reviewed, …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. Binghamton City School … out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-1Unified Court System Bulletin No. UCS-211
… update the Salary Administration Plan on the Position Data page and Job Data page as follows: Position Data Page All positions in effect on or after the Effective Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-211-october-2014-salary-increase-bargaining-unit-sdIschua Fire District – Internal Controls Over Financial Operations (2013M-367)
… also did not receive or review cancelled checks (or check images) and did not prepare monthly bank reconciliations to … financial institution provide cancelled checks or check images. Prepare monthly bank reconciliations and the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Delaware County – Assigned Counsel (2016M-384)
… our audit was to review the County’s assigned counsel plan and the implementation of that plan, and how courts within the County determined assigned counsel … County officials began working with the Delaware County Bar Association (DCBA) to update the County’s assigned …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384Generic PINs
… The objective of our examination was to determine whether DEC’s use of fuel cards complied with the Office of General … the State Vehicle Use Policy (State Use Policy), and DEC’s Policies and Procedures (DEC Policies). Background DEC … cards and established 10 unique personal identification numbers (PINs) for the regional and central offices. Last …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pinsCUNY Bulletin No. CU-447
… employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also designated on the Buy Out … will be included in the employee’s regular paycheck or direct deposit advice dated 7/12/12, Pay Period 6L/7C … payment amount will appear on the employee’s paycheck stub or direct deposit advice. Tax Information CUNY Health …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-447-cuny-health-benefits-buy-out-waiver-program-payment-cycleCUNY Bulletin No. CU-369
… employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also designated on the Buy Out … will be included in the employee’s regular paycheck or direct deposit advice dated July 2, 2009, Pay Period 7C … payment amount will appear on the employee’s paycheck stub or direct deposit advice. Tax Information CUNY Health …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-369-cuny-health-benefits-buy-out-waiver-program-payment-cycleWest Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… revenue and received approximately $19,700 in foreign fire insurance premiums in 2014. Key Findings The Company did not … bank accounts. The Board did not establish a credit card policy to describe proper credit card usage, dollar limits … or disbursement of Company funds. Establish a credit card policy. Require the Treasurer to submit detailed written …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mNorth Salem Central School District – Audit Follow-Up (2022M-140-F)
… As a result, compromised accounts may not be detected and increased opportunities for users to make unauthorized or improper changes, improperly access students’ private and personal information and/or modify accounting records to conceal malicious …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/26/north-salem-central-school-district-audit-follow-2022m-140-fHomeowners Association, Inc.
… a desktop computer to produce professional quality documents and two laptops to record meeting minutes. We did not find any Homeowners related documents on these devises, but we found evidence of personal …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incCampbell-Savona Central School District – Financial Condition (2015M-42)
… by an elected seven-member Board of Education, operates two schools with approximately 890 students. Budgeted general … was brought to the District’s attention during OSC’s last two annual budget reviews. Because the Board adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Town of Smithtown – Departmental Operations (2017M-66)
… staff did not maintain any inventory records for parking permits. Officials did not have written procedures requiring that the number of parking permits purchased be periodically reconciled with the number of permits sold. Key Recommendations Enter into written shared …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66DiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… New York State Comptroller Thomas P. DiNapoli today announced the arrest of Cohocton Town Clerk Sandra … New York State Comptroller Thomas P DiNapoli today announced the arrest of Cohocton Town Clerk Sandra Riley …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-funds