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XII.9.B Liens Against Payments Processed Using a Joint Custody Account – XII. Expenditures

Prior to processing vouchers for payment the Office of the State Comptrollers OSC Offset Unit is responsible for determining if a lien offset or payment assignment against each vendor exists

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9b-liens-against-payments-processed-using-joint-custody-account

Theresa Fire District – Board Oversight and Financial Management (2021M-60)

… reports with the Office of the State Comptroller (OSC) in a timely manner. The 2017 through 2019 annual reports were … on historic trends. The District ended 2019 with $345,000 in surplus fund balance – enough to fund nearly two years’ of …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60

Village of Richmondville – Disbursements (2012M-178)

… 2012. Background The Village of Richmondville is located in Schoharie County. The Village has 918 residents; its … had the wrong amounts withheld for health insurance. In addition, 447 checks totaling approximately $325,000 were …

https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178

Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)

… 30, 2012. Background The Town of Halfmoon is located in Saratoga County and has a population of approximately … not develop budgets with realistic estimates of revenues. In recent years, the Board over-estimated the sales tax …

https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55

College at Brockport – Selected Employee Travel Expenses

… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees.  As part of a statewide initiative to determine whether the use of …

https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-brockport-selected-employee-travel-expenses

Village of Bellerose – Procurement and Cash Receipts (2014M-218)

… Purpose of Audit The purpose of our audit was to review the Village’s procurement and cash receipts … when purchasing goods and services that, according to the Village’s purchasing policy, must be purchased using competition. The Board did not adopt policies to govern the use of the Village’s credit cards. The …

https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218

Monticello Joint Fire District – Fiscal Operations (2017M-80)

… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the District’s financial … in Sullivan. The District provides fire protection to over 15,300. The District is governed by an elected … 2014 and 2016 (to $1.6 million). District officials have not established the levels of fund balance to be …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80

State Agencies Bulletin No. 1855

The purpose of this bulletin is to request verification of the agency address that will be displayed on Employee Form W2 for Tax Year 2020

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1855-verification-agency-return-address-employee-form-w-2-wage-and-tax

Introduction – Travel and Conference Expense Management

… whether it is to attend conferences, training sessions or to perform other job-related duties. While travel and … significant budgetary item, the opportunities for improper or even fraudulent reimbursements make travel and conference … expenses to employees even when the local government or school district's credit card was used for these expenses. …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introduction

College at Cortland – Selected Employee Travel Expenses

… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees.  As part of a statewide initiative to determine whether the use of …

https://www.osc.ny.gov/state-agencies/audits/2013/02/13/college-cortland-selected-employee-travel-expenses

Town of Caroga – Supervisor’s Records and Reports (2015M-182)

… April 30, 2015. Background The Town of Caroga is located in Fulton County and has a population of approximately 1,200. … required 2013 and 2014 annual financial reports with OSC in a timely manner. The Board did not perform annual audits …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182

Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)

… Background The Salem Central School District is located in Washington County and is governed by the Board of … closing out inactive clubs and the remittance of cash in a timely manner. Ensure the central treasurer and faculty …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroom

Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)

… – pdf] Audit Objective  Determine whether the Gates Fire District (District) Board of Fire Commissioners (Board) and officials … response letter. … Determine whether the Gates Fire District District Board of Fire Commissioners Board and …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10

Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)

… invoice or receipt and a documented School purpose.  In addition, the Chief Education Officer (CEO) and Chief … make purchases, prepare checks and modify or delete data in the financial software and the CEO signs checks. The lack …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23

Comptroller DiNapoli Releases School Audits

… New York State Comptroller Thomas P. DiNapoli today announced his office … with the property tax levy limit. … New York State Comptroller Thomas P DiNapoli today announced his office …

https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits

Rye City School District – Payroll (2024M-2)

…  [read complete report – pdf]  Audit Objective  Determine whether Rye City … record or pay overtime. District officials did not budget for approximately $600,000 of incurred overtime, and … paid to 15 employees with the highest overtime charges for their positions for the audit period and reviewed all of …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2

Village of Ilion – Information Technology (2015M-34)

… Purpose of Audit The purpose of our audit was to examine IT controls over the Village’s electronic data and … frequent backup of critical data and did not include steps to take upon occurrence of IT incidents. The Village did not have a breach notification policy or local law requiring …

https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34

Town of Nichols – Town Supervisor's Records and Reports (2022M-185)

… timely, complete and accurate accounting records and reports to allow the Town Board (Board) and department heads … bank reconciliations were not completed. Monthly financial reports were not provided to the Board or department heads … records to bank balances. Provide monthly financial reports to the Board and department heads and file AFRs …

https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185

Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)

… funds allowed the former Central Treasurer (Treasurer) to use funds donated for scholarships and funds collected from other revenue sources to conceal misappropriated and missing money. $6,982 is … with our findings and recommendations and indicated they have initiated or planned to take corrective action. … …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-and

East Ramapo Central School District – Financial Condition (2013M-141)

… The East Ramapo Central School District is located in Rockland County. The District is governed by a Board of … experienced both planned and unplanned operating deficits in its general fund over the last two fiscal years. These …

https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141