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Monroe County – Golf Course Contract Management (2014M-111)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the County’s oversight of the golf course operating …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111Real Property Tax Exemptions Administration (2017-MR-4)
… , Greene , Lisle , Meredith , and Springfield . Purpose of Audit The purpose of our audit was to determine whether town assessors were … Real property tax exemptions are granted on the basis of many different criteria, including the use to which the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… the Town Assessor properly administered select real property tax exemptions. Key Findings Of the 224 granted … the Town Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… Limestone Volunteer Firemen, Inc. fire company is located in the Town of Carrollton within the Carrollton Joint Fire District, in Cattaraugus County. The Company, which is governed by a … and receipt functions, and we found approximately $38,000 in unsupported disbursements that may not have been for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mNorth Salem Central School District – Audit Follow-Up (2022M-140-F)
… – pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the North Salem Central School District’s (District’s) progress, as of May 2025, in implementing our recommendations in the audit … The purpose of our review was to assess the North Salem Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/26/north-salem-central-school-district-audit-follow-2022m-140-fCuddebackville Fire District – Board Oversight (2024M-94)
… and reliable accounting records were not maintained. For example, the December 31, 2022 ending bank statement … audited prior to payment. Conduct required annual audits for 2020 through 2023.Although the Board paid a CPA $6,750 to … CPA. Ensure the required Annual Financial Reports (AFRs) for 2020 through 2023 were filed. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94License Fee Revenues (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial audit report, License Fee Revenues (Report 2010-N-1). Background The New York City … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/license-fee-revenues-followCampbell-Savona Central School District – Financial Condition (2015M-42)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … District is located in Steuben County within the Towns of Addison, Bath, Bradford, Cameron, Campbell, Erwin and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42County of Putnam – Recreation and Golf Course Collections (2024M-50)
… or remitted. For the 2023 fiscal year, 30 percent of the Golf Course deposits we reviewed were inaccurate. The … contained variances totaling $6,180. Ninety-seven percent of the daily Golf Course settlement reports we reviewed were … Require adequate reconciliations from the vendors’ point of sale (POS) system reports and require approvals or …
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)
… the Pavilion Central School District (District) claims auditor properly audited claims prior to payment. Key Findings The claims auditor did not properly audit all claims prior to payment. … reviewed totaling approximately $1.4 million, the claims auditor should not have approved 173 claims totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Sherman Central School District – Claims Audit (2024M-92)
… [read complete report – pdf] Audit Objective Determine whether the Sherman Central School … to properly perform her job duties and did not properly audit all claims prior to payment. According to a District … may not be detected and corrected. Recommendations The audit report includes seven recommendations that, if …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92Town of Albion – Supervisor’s Records and Reports (2024M-111)
… report – pdf] Audit Objective Determine whether the Town of Albion (Town) Town Supervisor (Supervisor) maintained … For example, the reports did not include $551,134 of real property tax revenue and a $109,000 expenditure for a … The Board did not conduct a thorough annual audit of the Supervisor’s 2023 accounting records, as required by …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111State Agencies Bulletin No. 999
… NPR . Affected Employees All employees who elect to retire under the 2010-11 Retirement Incentive Program Background … to report retirement transactions in PayServ that fall under the program. For additional information on the … Retirement Incentive Identifies employees who retire under the Targeted Retirement Incentive NPR No Penalty …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/999-new-retirement-incentive-program-reason-codesNorth Syracuse Central School District – Payroll Access and Certification (2016M-178)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over … Syracuse Central School District is located in the Towns of Cicero, Clay and Salina, Onondaga County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationState Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… increase to revenue collections projected before the end of FY 2026, a substantial increase from January’s projection. … the city has not changed its assumptions for the receipt of federal funding to reflect the potential impact of recent federal actions, as many of these actions are …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetAmani Public Charter School – Purchasing and Claims Approval (2025M-11)
… 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-11LaFargeville Central School District – Financial Condition (2016M-216)
… Purpose of Audit The purpose of our audit was to assess the District`s financial condition … Central School District is located in the Towns of Alexandria, Clayton, Le Ray, Orleans, Pamelia and Theresa …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Horseheads Central School District – Financial Condition (2016M-138)
… Purpose of Audit The objective of our audit was to examine the District’s financial … Horseheads Central School District is located in the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran …
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)
… Background The Falconer Central School District is located in the Towns of Carroll, Ellicott, Ellington, Gerry and Poland in Chautauqua County. The District, which operates three … schools with approximately 1,100 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146State Agencies Bulletin No. 1201
… of Rehire, Concurrent Hire, and Transfer transactions in PayServ as a result of SSN Decoupling Affected Employees … Concurrent Hire and Transfer transactions online/directly in PayServ Effective Date(s) Effective Tuesday, November 13, … directly into PayServ will follow the procedures described in this Bulletin Background SSN Decoupling has resulted in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1201-changes-entering-rehires-concurrent-hires-and-transfers-payserv