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Village of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)

… our recommendations and indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47

Connetquot Central School District - Financial Management (2019M-180)

… unassigned fund balance to comply with the statutory limit in a manner that benefits District taxpayers. Develop budgets … balance based on historical data and known trends. Adopt a comprehensive reserve policy that communicates the purpose …

https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180

Herricks Union Free School District – Overtime (2019M-127)

Determine whether District officials properly approved and monitored overtime for custodial employees

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127

Village of Herkimer - Water and Sewer Financial Operations (2019M-102)

… the billing, collection and enforcement of water and sewer charges. Key Findings Key duties over water and sewer operations such as billing, collecting, entry of … and lacked effective oversight procedures. Water and sewer receivable control accounts were not reconciled to …

https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102

Hyde Park Central School District - Fixed Assets (2019M-103)

… that fixed assets were properly recorded, accounted for and disposed of. Key Findings The District does not have a comprehensive policy for identifying and recording fixed assets. District officials improperly … that includes threshold amounts for controlling inventory and procedures for maintaining fixed asset records. District …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103

Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)

… Objective Determine whether Half Hollow Hills Central School District (District) officials appropriately tracked, … Determine whether Half Hollow Hills Central School District District officials appropriately tracked …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technology

Town of Berkshire – Board Oversight (2023M-122)

… Supervisor filed the required Annual Financial Reports (AFRs). Key Findings Town officials did not ensure … audit the Supervisor’s records and reports. Ensure the AFRs were filed, as required. Key Recommendations Segregate … audit the Supervisor’s records and reports and ensure AFRs are filed timely. Town officials generally agreed with …

https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122

City of Batavia – Physical Accessibility to Programs and Services (S9-24-43)

… pounds of pressure to open. Four components at the Police Station, such as a level landing at the top of curb ramps …

https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-batavia-physical-accessibility-programs-and-services-s9-24-43

City of Rome – Physical Accessibility to Programs and Services (S9-24-40)

… City of Rome (City) officials could take additional steps to increase physical accessibility to programs and services provided at selected City … City officials could consider taking additional steps to increase physical accessibility at selected facilities. … City of Rome City officials could take additional steps to increase physical accessibility to programs and services …

https://www.osc.ny.gov/local-government/audits/city/2025/02/28/city-rome-physical-accessibility-programs-and-services-s9-24-40

XII.10.A Lapsing and Year-End Procedures for Payment Processing – XII. Expenditures

… lapse September 15th.The State University of New York (SUNY) and City University of New York (CUNY) have a fiscal year ending on June 30th. …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10a-lapsing-and-year-end-procedures-payment-processing

State Agencies Bulletin No. 1816

… Purpose The purpose of this bulletin is to provide agencies with the schedule for payroll submission … last day of the previous payroll period (Wednesday). Due to holidays and special processing, earlier submission deadlines are necessary to ensure that paychecks are issued timely. To assist …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1816-schedule-agency-payroll-submission-and-availability-reports-and-files

Safety of Seized Dogs

… dog licenses are required to establish and maintain a shelter for dogs or to contract for those services. … period are put up for adoption, transferred to another shelter, or euthanized. The Law requires that seized dogs be … for, including veterinary care. The Department performs inspections of shelters to ensure that seized dogs are being …

https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogs

Registration and Enforcement of Automotive Services, Sales, and Salvage Facilities

… for violations. The audit covers the period January 1, 2014 through April 21, 2017. Background The Department is … of automotive businesses it regulates. Between January 1, 2014 and December 16, 2016, the Department received or … Vehicles: Accountability for Traffic Ticket Surcharges (2014-S-26) …

https://www.osc.ny.gov/state-agencies/audits/2017/08/15/registration-and-enforcement-automotive-services-sales-and-salvage-facilities

State Comptroller DiNapoli Releases Municipal & School Audits

… did not adopt a written town-wide cash collection policy. Mexico Academy Central School District – Procurement (Oswego …

https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits

State Comptroller DiNapoli Releases School District Audits

… New York State Comptroller Thomas P. DiNapoli today announced the … did not adequately monitor purchases made from a New York state contract, resulting in $2,182 being overpaid to the … or complied with the district’s procurement policy. Track state and local government spending at Open Book New York . …

https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-audits

State Agencies Bulletin No. 1720

… Purpose To provide agencies with the schedule for payroll submission … last day of the previous payroll period (Wednesday). Due to holiday and special processing, earlier submission deadlines are necessary to ensure that paychecks are issued timely. To assist …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1720-schedule-agency-payroll-submission-and-availability-reports-and-files

State Agencies Bulletin No. 2315

… Purpose: The purpose of this bulletin is to provide agencies with the schedule for payroll submission … period (Wednesday). Due to holidays and special processing, earlier submission deadlines are necessary to ensure paychecks are issued timely. To assist agencies in …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2315-schedule-agency-payroll-submission-and-availability-reports-and-files