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Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)
… for ensuring that the collection of moneys, issuance of tickets and deposit of moneys received are properly carried …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… exceeded the cap and did not pass the required local law to override the cap. Key Recommendations Ensure all claims …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… our audit period because of the Board’s hindered ability to recognize revenue shortfalls or cost overruns, limiting … maintained in the financial accounting software. No budget-to-actual reports were prepared to monitor the District’s financial health. Comprehensive …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91Bayport Fire District – Credit Card Use (2016M-394)
… of the State, distinct and separate from the Town of Islip in Suffolk County. The District, which provides fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… she did not keep adequate documentation to support all financial activity or prepare monthly bank … records with supporting documentation to account for all of the Department’s financial activities and prepare monthly bank reconciliations for all bank accounts and provide them to the Board along with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andBinghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… unauthorized changes to cover inappropriate transactions without detection. Errors or irregularities could occur and …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… and reported and that Department funds were safeguarded for the period January 1, 2013 through December 31, 2014. … by an elected five-member Board. The Department’s revenues for 2014 included $94,000 for fire protection services. Key Findings The Department’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overTown of Plymouth – Board Oversight (2016M-190)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of selected Town activities, … policies over computer data security and did not come to any agreement with the Bookkeeper on how to protect the Town’s data, including PPSI, against loss, …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… Key Recommendations Continue to adjust user charges in the sewer district as needed to enable the fund to become …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… methods to procure professional services. Expenses for conferences attended by Board of Education (Board) … exceed their policy maximum, $1,077 if they did not pay for unauthorized travel dates and $144 if they did not pay …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeNew Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… we reviewed were timely and, with the exception of the payroll account, accurate. The District’s book balance for the payroll bank account did not reflect the true cash balance. The bank reconciliations were reviewed by … balance shown on the District’s books represents the true book balance. Ensure the review of bank reconciliations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankCopenhagen Central School District - Procurement (2019M-238)
Determine whether District officials sought competition for the purchase of goods and services not subject to competitive bidding
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/copenhagen-central-school-district-procurement-2019m-238Johnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
… $26,598 for 10 fundraising activities were not supported by adequate documentation. District employees did not submit … reconciliations to ensure funds spent are supported by adequate documentation and for appropriate purposes. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018mCassadaga Valley Central School District - Financial Management (2018M-110)
… reserves. Key Findings Appropriations were overestimated by $3.2 million over a three-year period. Unrestricted fund balance exceeded the statutory limit by more than $950,000, or five percentage points, as of June …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110Unified Court System Bulletin No. UCS-307
… Purpose: The purpose of this bulletin is to provide agencies with instructions for manual payment of the April 2022 UCS Security and Law Enforcement … 86 Court Officers Benevolent Association of Nassau County DR Suffolk County Court Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-307-april-2022-unified-court-system-ucs-security-and-lawLong Island Workforce Housing Act (2015-MR-4)
… report - pdf] We also released eight letter reports to the following local governments: Towns of Babylon [pdf] , … [pdf] . Purpose of Audit The purpose of our audit was to determine whether local governments ensured that they … requires housing developers in Nassau and Suffolk Counties to set aside 10 percent of their housing units as affordable …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4State Agencies Bulletin No. 2243.2
… of days the AC230 worksheet remain outstanding. Instances with AC230s more than 15 days late are highlighted in pink …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22432-revised-new-payroll-check-notification-reportState Police Bulletin No. SP-259
… All employees in the State Police Investigators Unit (BCI) – BU62 represented by NYSPIA who meet the eligibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-259-2025-expertise-pay-eligible-employees-state-police-investigators-unitState Agencies Bulletin No. 1595
… issued in calendar year 2016 Background Abandoned Property Law §102 requires that uncashed checks become … be stopped and the funds will be sent to the NYS Office of Unclaimed Funds on March 9, 2018. Effective Date(s) Checks … 2016 and that the funds will be sent to the NYS Office of Unclaimed Funds (OUF) on March 9, 2018. Employees can visit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1595-outreach-escheatment-2016-uncashed-payroll-checksComptroller DiNapoli Releases Municipal Audits
… Town of Horseheads , Town of Niagara , Orange County Soil and Water Conservation District and Yates County . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … Town of Horseheads Town of Niagara Orange County Soil and Water Conservation District and Yates County …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-audits