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Ticonderoga Central School District – Financial Condition (2013M-154)
… regularly update a multiyear financial plan to provide a framework for future budgets and facilitate the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154Copenhagen Central School District – Financial Condition (2016M-142)
Copenhagen Central School District Financial Condition 2016M142
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Brentwood Union Free School District – Information Technology (2023M-83)
… Free School District (District) Board of Education (Board) and officials ensured computerized data was safeguarded by … information technology (IT) security awareness training and implementing an IT contingency plan. Key Findings The Board and District officials did not adequately monitor nonstudent …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83Addison Central School District – Financial Condition (2016M-30)
… fund balance of approximately $570,000 was not needed to finance operations. Four of the District’s reserves are … actual needs, based on available current information and historical data. Discontinue the practice of adopting budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Westmoreland Central School District – Financial Condition (2014M-283)
… overestimating expenditures and appropriating fund balance that was not used to fund operations, the District’s actual unrestricted fund balance totaled almost three times the amount allowed by law. Each year, the annual budget included using fund balance to finance operations to keep the real property tax …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Town of Wales – Financial Management (2017M-32)
… December 12, 2016. Background The Town of Wales is located in Erie County and has a population of approximately 3,000. … unrestricted fund balances totaling $1.2 million in the general and highway funds. The Board did not adopt a … general and highway fund balances and use the excess funds in a manner that benefits Town residents. Adopt a reserve …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Afton Central School District – Fund Balance Management (2023M-18)
… and evaluate the financial impact of debt issuance versus using surplus fund balance on District operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau County. The District is governed by an elected … the Office of the State Comptroller. Key Recommendations In accordance with General Municipal Law, adopt a code of …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40High Falls Water District – Water Fees (2015M-153)
… audit was to examine internal controls over the District’s water fees for the period January 1, 2014 through April 20, 2015. Background The High Falls Water District, which is located in the Ulster County Towns … because the area was determined to have polluted ground water. The District is jointly supervised by the Town Boards …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153XI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management
… goods or services prior to OSC approval of a contract assumes a risk of non-payment or reduced payment if approval …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contractsPlattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Village of Lewiston – Purchasing (2013M-45)
Village of Lewiston Purchasing 2013M45
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45DiNapoli: Former Director Allegedly Stole $1,700 From Hornell Partners for Growth
… is the Almond town clerk in Allegany County. "Too often, my office’s investigators and auditors find officials who treat community funds as a personal piggybank,” DiNapoli said. “Thanks to my partnership with Steuben County D.A. Baker and the State …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-former-director-allegedly-stole-1700-hornell-partners-growthTown of Afton – Budgeting Practices (2013M-304)
… Background The Town of Afton is located in Chenango County and has a population of 2,851 residents. The Town is governed … five-member Town Board comprising the Town Supervisor and four council members. The Town’s 2013 budget … needs. Specifically, we found that large capital purchases and improvements during the last five completed fiscal years …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304Port Ewen Fire District – Financial Management (2024M-157)
… 2023. Adopt a written multiyear financial or capital plan. Key Recommendations Maintain adequate accounting …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157Department of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017
… examination were to determine whether: (i) Unemployment Insurance (UI) benefit payments approved by the Department of Labor (Department) were … UI program, we examined high risk payment requests approved by the Department during the period January 1, 2017 … our examination were to determine whether i Unemployment Insurance UI benefit payments approved by the Department of …
https://www.osc.ny.gov/state-agencies/audits/2018/11/19/department-labor-examination-unemployment-insurance-benefit-payments-january-1-2017Village of West Hampton Dunes – Financial Operations (2013M-390)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … 1, 2011 through December 31, 2012. Background The Village of West Hampton Dunes is located in the Town of Southampton … Village of West Hampton Dunes Financial Operations 2013M390 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390Connetquot Public Library – Cash Disbursements (2017M-125)
… Purpose of Audit The purpose of our audit was to examine the Library’s controls over cash disbursements for … Board adopted a policy granting check signing authority to seven Library staff members and officials, thereby … diminishing an important segregation of functions designed to help ensure that Library funds are disbursed …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125SUNY Bulletin No. SU-312
SUNY Bulletin No SU312
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-312-2021-restoration-contract-pay-and-additional-pay-suny-21pCUNY Bulletin No. CU-485
… Background The New York City Comptroller’s Final Order and Determination for the skilled trade of Elevator Mechanic … Date associated with the appropriate salary increase and the corresponding New Hourly Rate in the Pay Rate field. … CRT (Chg Rate), the Effective Date of the existing row and the updated salary for each row regardless of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-485-retroactive-salary-increases-employees-title-elevator