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

… on historic trends. Develop and adopt financial plans for maintaining a reasonable level of fund balance. District …

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

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

… of our audit was to assess the Board’s oversight of the District’s financial condition and Treasurer’s duties for the … January 17, 2017. Background The Monticello Joint Fire District is a district corporation of the State, distinct and …

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

State Comptroller DiNapoli Releases Municipal Audits

… following local government audits have been issued. Town of Owasco – Real Property Tax Exemptions Administration … were not always properly applied for or supported. Of the 99 property tax exemptions that auditors reviewed, 75 of the exemptions totaling over $4.1 million were not …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits

Introduction – Travel and Conference Expense Management

… Officers and employees often travel as part of their official duties, whether it is to attend … that creates the need for diligent oversight. A long line of audit findings have emphasized the need to provide guidance regarding the management of travel and conference expenses. Some examples of our audit …

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

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

… and accuracy of the Town’s records and reports for the period January 1, 2014 through April 30, 2015. … financial activity is accurately and completely accounted for and that monthly bank reconciliations are performed and … budget-to-actual comparisons of revenues and expenditures for each fund as well as monthly bank reconciliations and …

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

Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)

… Purpose of Audit The purpose of our audit was to review internal controls over … each county served and the New York State Commissioner of Agriculture and Markets. The Authority’s operating …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-over

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

… Purpose of Audit The purpose of our examination was to evaluate the Town’s financial condition of the general and highway funds for the period January 1, 2011, to September 30, 2012. Background The Town of Halfmoon is … the amount of fund balance that would be available to finance operations. After the Board appropriated a portion …

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 … and abuse.  The audit covers the period April 1, 2008 to March 31, 2011. Background New York State’s executive …

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

Town of Cortlandville – Fuel Purchases (2012M-171)

… Purpose of Audit The purpose of our audit was to determine if the Town was acquiring fuel at the lowest reasonable cost for the period January 1, 2011, to June 21, 2012. Background The Town is located in Cortland … happened because the Highway Superintendent did not adhere to GML or the Board-adopted procurement policy when making …

https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171

Comptroller DiNapoli Releases Municipal Audits

… town supervisor’s family. For example, the supervisor’s wife was paid $4,186 as a town court recorder in 2013 with no …

https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1

State Agencies Bulletin No. 1946

… Purpose The purpose of this bulletin is to request verification of the agency address to be displayed on Employee Form W-2 for Tax Year …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-tax

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

… approximately $1.5 million. Key Findings Village officials do not require the use of a purchase order system when making purchases and do not enforce compliance with the Village’s procurement guidelines. Village officials do not seek competition when purchasing goods and services …

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

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

… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … the District will experience a deficit fund balance of $8.2 million for the 2012-13 fiscal year, which is $800,000 more …

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

State Agencies Bulletin No. 1855

… agency address that will be displayed on Employee Form W-2 for Tax Year 2020. Effective Dates This bulletin is effective … OSC Actions OSC will update PayServ with the agency name and address provided. Agency Actions Agencies must … 20, 2020 .  There is a 30 character limit for the agency name field. Please ensure that any changes submitted are …

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

College at Cortland – Selected Employee Travel Expenses

… Purpose To determine whether the use of travel monies by selected … and abuse.  The audit covers the period April 1, 2008 to March 31, 2011. Background New York State’s executive …

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

Irvington Union Free School District – Information Technology (2016M-266)

… Purpose of Audit The purpose of our audit was to examine internal controls over … Union Free School District is located in the Towns of Greenburgh and Tarrytown and the Village of Irvington in Westchester County. The District, which …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266

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

… and capital needs. In addition, the Board’s ability to assess the effect of current operations on long-term … plan or an adequate capital plan.  Officials were unable to formally evaluate the $1.9 million reserve balance as of December 31, 2023 to determine whether the funding was reasonable or would be …

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)

… corrective action. Appendix B includes our comments on the School’s response letter.  … Determine whether …

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 completed audits of the Brighter Choice Charter Middle School for Girls Elmira City Sc

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

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

… officials did not budget for approximately $600,000 of incurred overtime, and generally recorded it as salaries. As a result, residents are not being made aware of what the District expects to incur in overtime costs and … for their positions for the audit period and reviewed all of their time records and payments totaling $428,220 and …

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