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Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… of Commission operations and the cash receipts process for the period January 1, 2015 through March 31, 2016. … by the three town boards. Budgeted appropriations for 2015 totaled $74,852. Key Findings The three towns did … annual budget or set and approve salaries, wages and wage increases. The Board of Commissioners was unable to determine …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mCentral New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… hours the Accounts Manager reported to the Authority’s payroll service provider. Authority officials have not … card statements and receipts. Key Recommendations Compare payroll reports with employee time records when certifying …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overVillage of Lyons Falls – Financial Management (2013M-393)
… management of the level of unexpended surplus funds for the period June 1, 2012 through August 31, 2013. …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Port Jervis City School District – Financial Condition (2022M-152)
… exceeding the 4 percent statutory limit by 26 percentage points or $20.4 million. We project that the District will …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Sharon Springs Central School District – Fund Balance Management (2022M-100)
… fund balance that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided … fund balance that exceeds the statutory limit results in tax levies being higher than necessary. Key … to comply with the statutory limit and use excess funds in a manner that benefits District taxpayers. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… orders, totaling over $860,000 that were for the same or similar types of material or service. As a result, we question whether the change … and the District’s procurement policies and regulations, or properly review and approve change orders, they cannot …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Cuddebackville Fire District – Board Oversight (2024M-94)
… statement balances differed from the ending cash balances in the accounting records by $638,485.The Board also used unrealistic budgetary estimates that resulted in annual operating deficits and a declining fund balance. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Agency Financial Reporting Package
… started. If you forgot your credentials, click “I forgot my User ID” and/or “I forgot my Password” to recover your credentials. New Users To …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageFairview Fire District – Financial Operations (2024M-138)
… the information used by the Board and District officials to make financial decisions was accurate and complete. We also determined that taxpayers had limited access to financial information to help ensure they could make informed decisions relating to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… work performed by the firm he improperly contracted with to act as Director of Finance, resulting in incomplete and … Monthly financial reports were not generated and provided to the Town Board (Board) and bank reconciliations were not … of the Town’s resources by granting unrestricted access to the financial system and online banking to a third party …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32Accounts Payable Advisory No. 63
… Subject: Selecting Category Codes in the Statewide Financial System (SFS) Reference: Guide to … the category code that best represents the classification of the goods or services being purchased to (i) ensure the correct account code defaults onto the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/63-category-codesVendor File Advisory No. 5
… Updated Vendor Forms Guidance: The following vendor forms have been updated and vendors are now required to use them. Please replace any old forms with the new ones … Contact AC 3263-S: Add, Update or Delete Vendor Address In addition, the following form is required to be used by …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/5-updated-vendor-formsTown of Roseboom - Long-Term Planning (2018M-115)
… resources are available to replace capital assets in a timely manner. Adopt a comprehensive fund balance policy …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115Sidney Memorial Public Library – Cash Disbursements (2014M-252)
… to one of the Library’s bank accounts. Key Recommendation Do not allow the privately contracted payroll vendor to …
https://www.osc.ny.gov/local-government/audits/library/2014/11/28/sidney-memorial-public-library-cash-disbursements-2014m-252Comptroller DiNapoli Releases School District Audits
… $835,152 that the claims auditor approved. Gates-Chili Central School District – Financial Management (Monroe … funds to finance the district’s increased costs. Homer Central School District – Criminal History Background Checks … fund balance totaling $3,670,000 was not used. Massena Central School District – Selected Non-Payroll Disbursements …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases State Audits
… York and New Jersey generally did not have documentation to justify the need for new or renewed contracts for personal … In addition, the authority did not provide documentation to support that it periodically reassessed all of its … Auditors found Empire did not have adequate controls to ensure special items (such as implants, drugs, and blood) …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… Suffolk County Community College , Village of Trumansburg and the Town of Webb . "In today’s fiscal climate, budget transparency and accountability for our local communities is a top … County) From 2013 through 2017, the town accumulated excessive fund balances in the general, highway, water …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… The clerk did not record, deposit, disburse or report all money collected in a timely and accurate manner. As of Dec. … government financial records, track state contracts, and find commonly requested data. … New York State Comptroller …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1870
… Clothing Allowance provided the employee: Has a Payroll Status of Active, Leave With Pay or Leave of Absence … Basis Code of ANN, HRY or BIW (only if the employee has a Payroll Status of Leave With Pay with an Action/Reason code … above but is on an authorized leave of absence with a Payroll Status of Leave of Absence (except with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1870-2020-csea-work-related-clothing-allowance-asuComptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of … to ensure that the town clerk recorded and deposited money collected for cottage rentals in an accurate and timely …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0