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Village of Hunter – Financial Operations (2023M-164)
… – pdf] Audit Objective Determine whether the Village of Hunter (Village) Board of Trustees (Board) and … Determine whether the Village of Hunter Village Board of Trustees Board and ClerkTreasurer …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Canandaigua City School District – Procurement (2022M-141)
… from 16 vendors totaling $131,276 that were not subject to competitive bidding requirements. Adequately monitor … York State contract, resulting in $2,182 being overpaid to the vendor. Key Recommendations Comply with statutory … and documentation requirements. Monitor purchase contracts to ensure accuracy. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141Worcester Central School District - Fund Balance Management (2022M-75)
… limit in each of the last five fiscal years by $490,000 to $1.8 million, or 4.3 to 15.7 percentage points. Real property tax levies were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… surplus fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by 4.8 to 10.1 … used and surplus fund balance that exceeded the statutory limit resulted in real property tax levies being higher than … Reduce surplus fund balance to comply with the statutory limit in a manner beneficial to taxpayers. Adopt a written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementMount Morris Central School District – Online Banking (2022M-99)
… to online bank accounts was limited. Monitor computer use with the acceptable use policy and regulations. Key … transactions. Monitor computer use to ensure compliance with the acceptable use policy and regulations. District officials generally agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99Town of Albion – Financial Management (2021M-29)
… complete report - pdf ] Audit Objective Determine whether the Town of Albion (Town) Town Board (Board) developed and … realistic and structurally balanced budgets. Key Findings The Board generally developed realistic budgets. However, the budgets were not structurally balanced. The Board used …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29IX.7.H Federal Funding Accountability and Transparency Act (FFATA) – IX. Federal Grants
… to report details on their first-tier sub-recipients for awards made as of October 1, 2010. While many of the … reports to the FFATA Subaward Reporting System (FSRS) for display on www.usaspending.gov . The prime awardee must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7h-federal-funding-accountability-and-transparency-act-ffataDiNapoli Statement on NYC's 2025 Budget Modification
… Thomas P. DiNapoli issued the following statement today regarding New York City's 2025 budget modification. … Thomas P DiNapoli issued the following statement today regarding New York Citys 2025 budget modification …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationTown of Summit – Town Clerk (2024M-51)
… – pdf] Audit Objective Determine whether the Town of Summit (Town) Clerk properly recorded, deposited and remitted … Determine whether the Town of Summit Town Clerk properly recorded deposited and remitted …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Village of Sloan – Clerk-Treasurer (2024M-109)
… six weeks after month-end, were not accurate. For example, the general fund cash balance was repeatedly …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Main-Transit Fire Department – Credit Cards (2024M-77)
… the Main-Transit Fire Department (Department) officials’ credit card purchases were supported and for proper Department purposes. Key Findings Of the credit card purchases totaling $216,961 that we examined, … any specific guidelines. Although the Board approved the credit card bills for payment, it did not ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0Village of Earlville – Collections (2024M-128)
… recorded and deposited all collections accurately and in a timely manner. Key Findings Although the … accurately recorded collections that we reviewed in the central accounting records, she did not always deposit collections in a timely manner. We also identified that staff in the …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128CUNY Bulletin No. CU-454
… Purpose To provide instructions for processing payroll deductions for the 2013 United Way of CUNY Campaign deduction code 897. … All employees Effective Date(s) Payroll deductions for the 2013 United Way of CUNY Campaign will begin in … To provide instructions for processing payroll deductions for the 2013 United Way of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-454-2013-united-way-cuny-campaignTown of Wilson – Fuel Procurement and Monitoring (2024M-131)
… officials properly procured, monitored and accounted for diesel and gasoline fuel. Key Findings Town officials did not properly procure, monitor or account for fuel. Specifically, the Highway Superintendent … not secure access to the fuel pumps or maintain records for fuel usage or inventory. For example, during the audit we …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131Town of Allen – Claims Audit (2024M-123)
… – pdf] Audit Objective Determine whether the Town of Allen (Town) Town Board (Board) properly audited and approved … Determine whether the Town of Allen Town Town Board Board properly audited and approved …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123Town of Allen – Town Clerk Collections (2024M-120)
… (Board) to determine whether all collections for culvert pipe sales were properly recorded, reported and remitted to …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… report – pdf] Audit Objective Determine whether the Amani Public Charter School (School) officials procured goods and … Determine whether the Amani Public Charter School School officials procured goods and services in …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11State Agencies Bulletin No. 1349
… Purpose To provide agency instructions for processing the 2014 CSEA and PEF Over40 Comp Time II Cash … Time Entry Interface (NPAY502) using Earnings Code DH4 (for hourly employees) or Earnings Code D40. Earnings Begin … To provide agency instructions for processing the 2014 CSEA and PEF Over40 Comp Time II Cash …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1349-2014-csea-and-pef-over40-comp-time-ii-cash-outNon-Revenue Service Vehicles and On-Rail Equipment (2020-S-29)
To determine whether the Metropolitan Transportation Authority’s (MTA) Long Island Rail Road (LIRR) maintains an inventory and consistently retires/disposes of its non-revenue service Highway Fleet Vehicles, and whether LIRR performs preventive maintenance on these vehicles and on-rail equipment ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s29.pdf