Search
Town of Albion – Supervisor’s Records and Reports (2024M-111)
… expenditure budget-to-actual reports were not accurate. For example, the reports did not include $551,134 of real property tax revenue and a $109,000 expenditure for a storage building. In addition, budgetary transfers … as actual expenditures. The Supervisor did not account for payroll-related liabilities, maintain proper cash control …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Pavilion Central School District – Claims Audit (2024M-108)
… did not properly audit all claims prior to payment. As a result, there was an increased risk that improper or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Sherman Central School District – Claims Audit (2024M-92)
… Key Findings The claims auditor does not meet the Board of Education’s (Board) minimum qualifications for the … she needed to confirm claims complied with, was unaware of how to properly perform her job duties and did not … a District official, historically the Board appoints one of the District’s administrative assistants to the position, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92County of Putnam – Recreation and Golf Course Collections (2024M-50)
… not maintain records supporting the Department’s fiscal year 2022 collections. As a result, neither we nor County … were recorded, deposited or remitted. For the 2023 fiscal year, 30 percent of the Golf Course deposits we reviewed were …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… with the established policy and procedures. As a result, there is no assurance that the purchases were made in … Specifically, officials did not: Use competition for 18 purchases totaling $543,474 out of a sample of 21 (86 …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11City of Peekskill – Financial Condition (2014M-105)
… 31, 2013. Background The City of Peekskill is located in Westchester County and has a population of approximately … Key Recommendations There are no recommendations in this report. … City of Peekskill Financial Condition …
https://www.osc.ny.gov/local-government/audits/city/2014/06/20/city-peekskill-financial-condition-2014m-105Accounts Payable Advisory No. 55
… – Invoice Received Date Guidance: Effective July 12, 2018, the Invoice Received Date is required for all payments to vendors classified as … suppliers.” Bulkload agencies are able to submit the Invoice Received Date to the SFS. However, if the Invoice …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/55-invoice-received-dateGeorge F. Johnson Memorial Library – Library Expenditures (2016M-214)
… Johnson Memorial Library is located in the Town of Union and the Village of Endicott in Broome County. The Library is … totaled approximately $1 million. Key Finding The Director and Library officials effectively managed Library …
https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214CUNY Bulletin No. CU-399
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected … Employees in Bargaining Units TS and SL in titles of Maintenance Worker and Cement Mason Effective Date(s) … Deduction mailbox. … This bulletin notifies agencies of an automatic Dues and Agency Shop Fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-399-international-brotherhood-teamsters-local-237-dues-andTown of Roseboom - Long-Term Planning (2018M-115)
… and reserves to be maintained. Town officials agreed with our recommendations and indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115Accounts Payable Advisory No. 56
… Section 1.A –Separation of Duties Guidance: According to the Standards for Internal Control in New York State … employees and subunits. This separation helps to reduce the risk of error, waste, or wrongful acts pertaining to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-dutiesWaterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… The Board overestimated appropriations by an average of nearly $2.8 million annually from 2014-15 through 2016-17, … estimates for expenditures. Develop a plan for the use of excess unrestricted fund balance in the general fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mCUNY Bulletin No. CU-530
… Units TH, CC and CD Effective Date(s) Paychecks dated March 3, 2016 OSC Actions OSC will identify employees with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-530-district-council-37-local-384-dues-and-agency-shop-feeCUNY Bulletin No. CU-500
… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … To notify agencies of an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-500-dc37-local-384-dues-and-agency-shop-fee-increaseCUNY Bulletin No. CU-482
… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … To notify agencies of an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-482-dc37-local-384-dues-and-agency-shop-fee-increaseLawrence Union Free School District – Financial Condition (2016M-52)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Lawrence Union Free School District is located in the Town of Hempstead, Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/lawrence-union-free-school-district-financial-condition-2016m-52Deer Park Union Free School District – Bank Reconciliations (2016M-166)
… Purpose of Audit The purpose of our audit was to examine bank reconciliations for the … Park Union Free School District is located in the Town of Babylon in Suffolk County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/deer-park-union-free-school-district-bank-reconciliations-2016m-166Beekmantown Central School District – Payroll (2017M-26)
… Purpose of Audit The purpose of our audit was to determine whether the District accurately … Central School District is located in the Towns of Altona, Beekmantown, Chazy and Plattsburgh in Clinton …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/14/beekmantown-central-school-district-payroll-2017m-26Gananda Central School District – Financial Condition (2014M-62)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … is located in Wayne County and is governed by the Board of Education, which comprises seven elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62Sidney Memorial Public Library – Cash Disbursements (2014M-252)
… Purpose of Audit The purpose of our audit was to examine the Library’s financial … Sidney Memorial Public Library is located in the Village of Sidney, in Delaware County. The Library is governed by an …
https://www.osc.ny.gov/local-government/audits/library/2014/11/28/sidney-memorial-public-library-cash-disbursements-2014m-252