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City of Yonkers – Budget Review (B6-15-15)
… for textbooks and the budget request underestimated pension costs by approximately $460,000. The City continues to rely on fund balance for recurring expenditures. Revenue estimates for … budget gap and assess appropriations for textbooks and pension costs. Develop a plan to maintain fund balance at a …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15State Agencies Bulletin No. 2362
… verification of the agency’s address to be displayed on Employee Form W-2 for Tax Year 2025. Effective Dates: This bulletin is effective … limit. Please indicate “ Agency Return Address ” on the subject line and include your five-digit Department … verification of the agencys address to be displayed on Employee Form W2 for Tax Year 2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2362-verification-agency-return-address-employee-form-w-2-wage-and-taxRenaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… disbursements (disbursements) were properly reviewed and approved, supported and for appropriate School purposes. Key Findings School … not ensure that all disbursements were properly reviewed and approved, adequately supported and certain disbursements … disbursements disbursements were properly reviewed and approved supported and for appropriate School purposes …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Brighter Choice Charter Middle School for Girls , Elmira City School District and Patchogue-Medord … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsGates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… complete report – pdf] Audit Objective Determine whether the Gates Fire District (District) Board of Fire … Determine whether the Gates Fire District District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Rye City School District – Payroll (2024M-2)
… overtime. We analyzed the overtime paid to 15 employees with the highest overtime charges for their positions for the … and monitor overtime costs. District officials disagreed with certain aspects of our findings but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Town of Hamburg - Finance Office (2023M-109)
… more than $19,000 to the former Director while one of her direct reports received unsupported out-of-title payroll … officials agreed with our findings and indicated that they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109City of Salamanca – Employee Benefits (2023M-96)
… Six payments totaling approximately $6,800 included leave balances that were not authorized to be paid at … This included $3,400 paid to one employee that did not leave City employment. One payment totaling approximately … $45,000 was based on more than nine years’ worth of leave accrual records. Officials relied on the accrual review …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Rondout Valley Central School District – Fixed Assets (2023M-36)
… inventory records. Ensure fixed assets are tagged and are in the locations indicated on the District’s inventory list. … 1 District officials stated that the valuations included in their inventory records corresponding to the musical …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36State Agencies Bulletin No. 2158
The purpose of this bulletin is to request verification of the agencys address to be displayed on Employee Form W2 for Tax Year 2023
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2158-verification-agency-return-address-employee-form-w-2-wage-and-taxHannibal Fire Company – Misappropriation of Funds (2023M-59)
… of Directors (Board) established adequate controls over cash disbursements. Key Findings The Board did not establish … basic internal controls over cash disbursements. As a result, the former Treasurer was able to misappropriate over … in Company funds during an eight-and-a-half-year period. For example, he was able to: Disburse over $451,000 in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Village of Ocean Beach – Credit Card Usage (2022M-206)
… audit credit card claims, ensuring that documentation to support credit card purchases is intact, before approving …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206Village of Ilion – Information Technology (2015M-34)
… occurrence of IT incidents. The Village did not have a breach notification policy or local law requiring … notification of affected parties when there is a security breach relating to private information. The Village has not … and periodically test the disaster recovery plan. Adopt a breach notification policy or local law consistent with the …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… because the Board consistently levied the majority of property taxes in the town-wide (TW) funds, where … (TOV) funds. The Town paid additional costs of $51,400 to have the accounting records created, the annual …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… financial condition and its accountability over the water and sewer funds for the period June 1, 2012 through May … classify the amounts due to the general fund from the water and sewer funds. For the fiscal year ending May 31, 2013, the water and sewer funds owed the general fund $440,974. For the …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityFrewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
Determine whether the Frewsburg Central School Districts District extraclassroom activity ECA and scholarship funds were properly accounted for and appropriately used
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andXI.18.A Executive Law Article 15-A- Participation by Minority Group Members and Women with Respect to State Contracts – XI. Procurement and Contract Management
… with Respect to State Contracts” requires an agency to post on its website contractor utilization plans and any …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18a-executive-law-article-15-participation-minority-group-members-and-women-respect-stateEast Ramapo Central School District – Financial Condition (2013M-141)
… the budget note. However, the sale was delayed due to a lawsuit filed with the State Education Department (SED). …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… appropriations totaled approximately $411,500 for all funds. Key Findings Due to the Board’s continuous lack of … was able to misappropriate as much as $83,000 of Village funds prior to detection. The Board has not established … Village of Riverside Treasurers Misappropriation of Funds 2013M349 …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… Ensure the inventory list is accurate and up-to-date. Ensure that all assets on the inventory list are … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139