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Comptroller DiNapoli Releases Municipal Audits

… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Village of …

https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1

Village of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)

… Purpose of Audit The purpose of our audit was to examine the Clerk-Treasurer’s records and reports for the … April 27, 2017. Background The Village of South Corning is located in the Town of Corning in Steuben County and has a population of approximately 1,100. The Village is governed by a five-member Board of Trustees. Budgeted …

https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114

Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)

… Purpose of Audit The purpose of our audit was to determine whether Authority officials … water and sewer account adjustments and the assessment of penalties were approved and accurately and appropriately …

https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewater

City of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)

… on nonrecurring revenues, debt and interfund transfers to balance budgets and meet normal operating expenditures. The …

https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210

Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)

… for non-property tax revenue estimates, or estimated fund balance. Furthermore, the monthly reports provided by the …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operations

St. Lawrence County – Financial Condition (2016M-173)

… our audit was to review the County’s financial condition for the period January 1, 2014 through September 30, 2015. … 15-member Board of Legislators. Budgeted appropriations for 2015 totaled approximately $226 million. Key Findings The … financial and capital plans to provide a framework for preparing future budgets and managing the financing of …

https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173

Oakfield Fire Department – Apparent Misuse of Funds (2014M-187)

… Department’s internal controls over financial operations for the period January 1, 2012 through March 25, 2014. … fire protection services to Village residents. Expenses for the 2013 fiscal year totaled approximately $56,500. Key … which resulted in the misuse of funds and unaccounted-for raffle proceeds. The Board’s audit of claims was …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187

CUNY Bulletin No. CU-377

… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected Employees Employees in the skilled trade titles of Oiler (CUNY), Stationary Engineer (CUNY) and Senior … (1) agency shop amount for each job code. Due to the use of one (1) job code for multiple levels of the title of Sr. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-377-international-union-operating-engineers-local-30-dues-and

CUNY Bulletin No. CU-368

… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected Employees Employees in the skilled trade titles of Oiler (CUNY), Stationary Engineer (CUNY) and Senior … (1) agency shop amount for each job code. Due to the use of one (1) job code for multiple levels of the title of Sr. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-368-international-union-operating-engineers-local-30-dues-and

City of Mount Vernon – Payroll (2014M-347)

… Purpose of Audit The purpose of our audit was to determine if City officials provided sufficient oversight … April 21, 2014. Background The City of Mount Vernon is located in Westchester County and has a population of approximately 68,000. The City, which is governed by a five-member City Council, has approximately …

https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347

Village of Johnson City – Oversight of Justice Court Operations (2015M-29)

… performed reconciliations or accountability analyses to account for all Court funds. Key Recommendations Provide for …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29

Village of Silver Creek – Capital Projects (2017M-31)

… fund. The Board did not approve water capital project change orders, which resulted in the project’s budget being … finances that include a formal process for approving change orders and monitoring project costs. … Village of …

https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31

Otisco Fire District – Financial Operations (2016M-415)

… the Board had adequate financial management procedures in place to annually report the District’s financial activity, … the State, distinct and separate from the Town of Otisco in Onondaga County. The District is governed by an elected …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415

Stamford Central School District – Fund Balances (2016M-106)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Stamford Central School District is located in the Towns of Stamford, Harpersfield, Kortright and Roxbury in Delaware …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106

Schenectady City School District – Financial Condition (2014M-168)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … debt known as revenue anticipation notes (RANs) in order to pay bills and other obligations when due. Budgets for … on significant amounts of appropriated fund balance to finance operations. Key Recommendations Develop and adopt …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168

Cazenovia Central School District – Financial Condition (2015M-327)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … The Cazenovia Central School District is located in the Towns of Cazenovia, Fenner, Georgetown, Lincoln, … years. However, these reserve fund appropriations were not included in the annual budgets. Key Recommendations Avoid …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327

Caledonia-Mumford Central School District – Online Banking (2016M-227)

… banking transactions, but neither has received Internet security awareness training. Key Recommendations Ensure that … in the online banking process receive adequate Internet security awareness training. … CaledoniaMumford Central …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227

Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)

… overtime totaling $72,218, without any explanation as to why the overtime was worked.  Paid 13 employees for … all non-emergency overtime is approved in writing prior to work being performed and document why the overtime is necessary.  Monitor overtime to ensure overtime hours are supported by timekeeping …

https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124

IV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions

… . SFS Account Title Description 60401 Principal – Fixed Rate Bonds Debt service payment – principal amount on Fixed (Interest) Rate Bonds 60402 Principal – Variable Rate Demand Bonds Debt service payment – principal amount on …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1

Elementary and Secondary Education – 2022 Financial Condition Report

… to Support New York Schools According to the Division of the Budget, schools have received or are slated to receive … to run through SFY 2024-25. In SFY 2021-22, $2 billion of federal COVID-19 recovery funding was disbursed to New York school districts, an amount equal to 7.1 percent of State funding levels for the same period. New York State …

https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-education