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

… the District’s financial condition and Treasurer’s duties for the period January 1, 2015 through January 17, 2017. … from the Town of Thompson and Village of Monticello in Sullivan. The District provides fire protection to over … Fire Commissioners. General fund budgeted appropriations for 2017 total over $2 million. Key Findings The Board …

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

State Agencies Bulletin No. 1855

… address that will be displayed on Employee Form W-2 for Tax Year 2020. Effective Dates This bulletin is effective … address is not correct, agencies must send an email to the Tax and Compliance mailbox providing the correct address …

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 government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees.  As part of a statewide initiative to determine whether the use of …

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

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

… could not provide the Board with sufficient monthly financial reports to allow it to adequately monitor and … comparisons of revenues and expenditures for each fund as well as monthly bank reconciliations and bank statements. Ensure that the Town’s annual financial report is …

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

Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)

… to assess internal controls over extra-classroom activity funds for the period July 1, 2012 through June 30, 2013. … policies and procedures for extra-classroom activity funds, including procedures for recordkeeping, closing out …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroom

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

… Determine whether the Gates Fire District (District) Board of Fire Commissioners (Board) and officials properly planned … In addition, the Board’s ability to assess the effect of current operations on long-term financial needs was … to formally evaluate the $1.9 million reserve balance as of December 31, 2023 to determine whether the funding was …

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)

… Determine whether Renaissance Academy Charter School of the Arts (School) officials ensured non-payroll disbursements (disbursements) were properly reviewed and approved, supported and for appropriate School purposes.  … to be made for non-School purposes and accounting records being altered without detection.  Key Recommendations  Ensure …

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

… P. DiNapoli today announced his office completed audits of the Brighter Choice Charter Middle School for Girls , … Patchogue-Medord Union Free School District . “In an era of limited resources and increased accountability, it’s … is not sufficiently detailed to determine how the delivery of services will be measured and the fee structure does not …

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

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

… record or pay overtime. District officials did not budget for approximately $600,000 of incurred overtime, and … paid to 15 employees with the highest overtime charges for their positions for the audit period and reviewed all of their time records …

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

Village of Ilion – Information Technology (2015M-34)

… Purpose of Audit The purpose of our audit was to examine IT controls over the … 31, 2014. Background The Village of Ilion is located in the Towns of German Flatts and Frankfort, Herkimer County, …

https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34

Town of Nichols – Town Supervisor's Records and Reports (2022M-185)

… records created, the annual financial report (AFR) for 2020 and 2021 filed and the 2023 budget prepared by an …

https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185

Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)

… not properly accounted for and appropriately used. A lack of adequate oversight, segregation of duties and lack of written policies and procedures for scholarship funds …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-and

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

… District officials planned to use the proceeds from a property sale to retire the budget note. However, the sale …

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

Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)

… (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not … prices of approximately $46,400 did not have required asset tags and/or were not on the inventory list. Three assets with combined purchase prices of …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139

State Agencies Bulletin No. 1946

… Purpose The purpose of this bulletin is to request verification of … corrections  prior to November 19, 2021 . Requests for a gency name and address corrections may be directed to the … update PayServ with the agency name and address provided by agencies. Control-D Reports The following Control-D report …

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 Riverside – Treasurer’s Misappropriation of Funds (2013M-349)

… Purpose of Audit The purpose of our audit was to evaluate the Village’s … 27, 2013. Background The Village of Riverside is located in Steuben County and has a population of approximately 500 residents. The Village …

https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349

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 … City of Syracuse in Onondaga County and was established as a centrally located food distribution center serving Cayuga, … Oswego and Wayne counties. The Authority is governed by a 13-member Board of Directors composed of 12 members …

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

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

… the Town was acquiring fuel at the lowest reasonable cost for the period January 1, 2011, to June 21, 2012. Background … Town boundaries. The Highway Department is responsible for the maintenance and repair of these roads. This is done … the Highway Superintendent did not seek competition for the Town’s fuel purchases, we found that the Town paid …

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

Child and Dependent Care Credit

… were paid, in whole or in part, through subsidies from the New York State Office of Children and Family Services (OCFS) or the …

https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-credit

Elwood Union Free School District – Electronic Transfers (2014M-133)

… The District’s expenditures for the 2012-13 fiscal year were $53,282,835. Key Findings The Board does not have … confirmation for 47 of 98 transfers processed, totaling $12.8 million, from two of the four banks that processed …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133