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Elmira Heights Central School District – Financial Condition (2014M-76)
… deficits has depleted available funds to dangerous levels. District officials improperly transferred $150,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Town of Windsor – Information Technology (2017M-44)
… Purpose of Audit The purpose of our audit was to review the Town’s … 2016. Background The Town of Windsor is located in Broome County and is governed by a five-member Town Board. General … in 2007 but has not been updated since then and does not address data backup, disaster recovery, breach notifications …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-windsor-information-technology-2017m-44Village of Homer – Purchasing and Credit Cards (2017M-112)
… of our audit was to assess controls over purchasing and credit cards for the period March 1, 2015 through April … approximately $3.9 million. Key Findings Board members and certain department heads told us that they were unaware … of the requirement that purchases be approved by the Mayor and a Trustee, or by two Trustees, prior to the purchases …
https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112West Seneca Central School District – Financial Condition (2014M-381)
… audit was to examine the District’s financial condition for the period July 1, 2009 through January 14, 2015. … approximately 6,800 students. General fund expenditures for the 2013-14 fiscal year totaled approximately $105 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/west-seneca-central-school-district-financial-condition-2014m-381East Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)
… have not addressed the conflicting duties regarding the payroll access rights adequately. The District Treasurer and … of the School Business Administration had not reviewed the payroll clerk’s access rights after the completion of a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-accessEden Central School District – Payroll (2017M-11)
… of payroll, particularly in situations where wages or pay rates change or when there are additional payments. Key … oversight of payrolls, including changes to wages or pay rates and stipend payments. … Eden Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/eden-central-school-district-payroll-2017m-11Garrison Union Free School District – Financial Condition (2016M-108)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2014 through December 10, 2015. Background The Garrison Union Free Central School District is located in the Town of Philipstown, Putnam …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108New Paltz Central School District – Financial Condition (2014M-38)
… in Ulster County. The District operates four schools with approximately 2,200 students and is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/new-paltz-central-school-district-financial-condition-2014m-38Heuvelton Central School District – Procurement (2023M-55)
… procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory … policy by seeking competition for the purchases of goods and services. As a result, they are unable to assure … They also did not have written agreements with four of these vendors. Key Recommendations Document compliance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55State Comptroller Thomas P. DiNapoli Statement on Tentative Agreements to End UAW Strike
… to walk the picket line with members of UAW Local 3039 in Tappan, N.Y. to learn about the issues facing them and …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-tentative-agreements-end-uaw-strikeEastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)
… accounts (18 percent) that were not needed or logged in to for at least six months, including: 165 student accounts, … Periodically review all enabled network user accounts for necessity and disable unnecessary network user accounts …
https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023mTown of Seneca Falls – Cash Collections (2023M-57)
… officials effectively managed the Town’s cash collection function. Key Findings Town officials did not effectively … or reviewed. The Town Board (Board) did not adopt a written Town-wide cash collection policy. Key Recommendations Adopt a written cash collection policy. Require department …
https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57Mount Morris Central School District – Claims Auditor (2022M-131)
… not ensure claims had adequate supporting documentation for her review prior to approval. We reviewed 89 claims … and found 86 claims did not contain adequate documentation for the claims auditor to perform a proper audit. The claims …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/mount-morris-central-school-district-claims-auditor-2022m-131Downsville Central School District – Claims Auditing (2022M-134)
… Officials did not obtain the minimum number of quotes for nine claims totaling $18,628. Key Recommendations Ensure … sufficient supporting documentation before approving them for payment. Ensure officials and staff clearly document …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… over cash investments and credit card expenditures for the period January 1, 2014 through February 28, 2015. … Board of Fire Commissioners. Budgeted appropriations for 2015 were $669,295. Key Findings The Board did not limit …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Town of Otselic – Records and Reports and Conflict of Interest Audit Follow-Up (2021M-36-F)
… and four Board members. The Board is responsible for the general oversight of the operations and finances. … executive officer and chief financial officer responsible for the day-to-day financial operations. Results of Review …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-otselic-records-and-reports-and-conflict-interest-audit-follow-2021m-36-fTown of Dayton – Audit Follow-Up (2019M-189-F)
… of financial records and reports. Background The Town is located in Cattaraugus County. The Town is governed by an elected Town Board (Board) composed of five … the Town Supervisor (Supervisor). The Board is responsible for the general oversight of the Town’s operations and …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fFinancial Oversight of the Advantage After School Program
… Children and Family Services (OCFS) has adequate controls in place to ensure that money provided to selected community organizations is spent in accordance with program guidelines and whether these … of a Program provider was recently convicted of submitting false claims for salary reimbursements under the Program, it …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programPayroll Improvement Project Bulletin No. PIP-012
… questions regarding this bulletin may be directed to the Payroll Improvement Project mailbox. Please include “Bulletin PIP-012” in the Subject line of the email. … Payroll Improvement Project Bulletin No PIP012 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-012-changes-mid-pay-period-additional-payOpinion 90-3
… -- Distribution (method of computing full valuation) REAL PROPERTY TAXES AND ASSESSMENTS -- County Taxes (method of computing full valuation) TAX LAW, §1262(d),(f); REAL PROPERTY TAX LAW, §§840(1), 844(1): In the absence of a … of the full valuations used to apportion the county real property tax. When the full valuations used to apportion the …
https://www.osc.ny.gov/legal-opinions/opinion-90-3