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Unified Court System Bulletin No. UCS-303

… ending on 12/31/2021 and will not serve in calendar year 2022 in Administration Pay Period 19C. These transactions …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-303-2021-year-end-adjustment-judges-and-justices-unified-court

Hinsdale Central School District – Extra-Classroom Activities (2017M-244)

… Purpose of Audit The purpose of our audit was to determine whether extra-classroom cash receipts were …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244

Kent Fire District No. 1 - Financial Operations (2019M-37)

… documentation of four required permissive referendums and legal notices. The Board did not adopt a reserve policy. Key …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37

State Comptroller DiNapoli Releases School Audits

… Thomas P. DiNapoli today announced his office completed audits of the  Amherst Central School District ,  Friendship … spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial … P DiNapoli today announced the following school district audits were issued …

https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits

DiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds

… but this funding drops off in CFY 2026. Spending at DFTA rose at a faster rate than the city’s total budget since …

https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-finds

Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)

… Purpose of Audit The purpose of our audit was to determine whether the Department’s controls were adequate to ensure that financial activity was properly recorded and … the Towns of Denmark, Champion, Harrisburg and Pinckney to provide fire protection services, is governed by an …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activities

Livingston County Probation Department – Financial Operations (2016M-404)

Livingston County Probation Department Financial Operations 2016M404

https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404

Justice Court Fund: Invoice Billing Program

… submits his or her monthly report to the Justice Court Fund (JCF). At the time of filing each justice must send a … reviews and processes the monthly report to determine the State, County and local shares of money reported and fees … and billing statement to the CFO for the amount due the State (includes refunds paid by OSC) and County. When village …

https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-program

Uncollected Penalties (Follow-Up)

… Background Our initial report was issued on July 31, 2013 and covered the period of April 1, 2007 to February 1, 2013. … to determine whether the Department effectively pursues and collects outstanding penalties. During the initial audit, … routinely had no collection activity for two years or more and were often deemed uncollectible. This audit also found …

https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-follow

Village of Penn Yan – Water Operations (2013M-104)

… Purpose of Audit The purpose of our audit was to evaluate the Village’s water operations for the period June 1, 2010, to October 11, 2012. Background The Village of Penn Yan is … did not receive or review sufficient financial information to appropriately monitor water financial operations. Our …

https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104

Introduction – Improving the Effectiveness of Your Claims Auditing Process

… that is not always conducted effectively. In order to ensure that tax dollars are spent efficiently, it is … before payments are authorized. With constant pressure to do more with less, localities cannot afford to overpay vendors, lose discounts or pay for goods and …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introduction

Town of Coldspring – Town Clerk Operations (2013M-137)

… The purpose of our audit was to evaluate the operations and financial practices of the Clerk’s office for the period … the Supervisor and other entities in a timely manner, or deposit cash receipts intact or in a timely manner. The Clerk … checks. Audit, or cause to be audited, the Clerk’s books and records. … Town of Coldspring Town Clerk Operations …

https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137

Town of Schuyler – Financial Management (2014M-182)

… The Town of Schuyler is located in Herkimer County and has a population of approximately 3,400. The Town’s … by an elected Town Board, which comprises a Supervisor and four Board members. Key Findings The Board has not adopted policies and procedures to govern the level of fund balance to be …

https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182

Kings Park Central School District – IT Asset Management (S9-22-13)

… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 50 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 8 percent of the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13

Pine Bush Central School District – IT Asset Management (S9-22-21)

… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not appropriately track or inventory IT assets, maintain … Key Recommendations Ensure District inventory records are complete and include the detail necessary to adequately …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21

Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)

… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not appropriately track or inventory IT assets, maintain … Key Recommendations Ensure District inventory records are complete and include the detail necessary to adequately …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22

Newfield Central School District – IT Asset Management (S9-22-17)

… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. Of … total cost of approximately $14,410 were not inventoried. In addition, annual inventories of all IT assets were not …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17

Town of New Albion – Town Supervisor's Financial Duties (2023M-46)

… [read complete report – pdf] Audit Objective Determine whether the Town of New Albion … of duties between Town officials is an important internal control for preventing errors and misappropriation … his duties without oversight, the Supervisor has weakened internal controls. For example, from January 1, 2022 through …

https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46

Town of Queensbury – Justice Court (S9-14-2)

… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2

DeRuyter Central School District – Financial Condition (2015M-119)

… is located in the Towns of Cazenovia, DeRuyter, Georgetown and Nelson in Madison County; the Towns of Lincklaen and Otselic in Chenango County; The Town of Cuyler in Cortland County; and the Town of Fabius in Onondaga County. The District …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119