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Rye City School District – Payroll (2024M-2)

… and monitored, District officials did not properly budget, record or pay overtime. District officials did not budget for … $409,391 as salaries, which precluded officials from monitoring overtime expenditures because they did not know … overtime was being paid. The District also lacked overtime monitoring policies and procedures. Paid six employees …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2

Town of Gorham – Procurement (2024M-7)

… complete report – pdf] Audit Objective Determine whether Town of Gorham (Town) officials made procurements in accordance with Town … Determine whether Town of Gorham Town officials made procurements in accordance …

https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7

Rush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)

… School District (District) officials ensured credit card and purchase card charges were properly approved, supported and for … District officials did not ensure that all credit card and purchase card charges were properly approved and … Central School District District officials ensured credit card and purchase card charges were properly approved …

https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0

Buffalo City School District – Special Education and Grant Administration (2017M-73)

… Purpose of Audit The purpose of our audit was to review the … nonresident tuition for special education services and to review the grant administration procedures for the period …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administration

East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)

… Purpose of Audit The purpose of our audit was to review the … the amount of available unrestricted fund balance. As a result, unrestricted fund balance was actually 6.3 percent …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-and

Belleville-Henderson Central School District – Financial Condition (2016M-46)

… Belleville-Henderson Central School District is located in the Towns of Adams, Ellisburg and Henderson in Jefferson County. The District, which operates one school … used. The District also maintained approximately $28,600 in its tax certiorari reserve fund with no plan for its use. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46

Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)

… Purpose of Audit The purpose of our audit was to assess internal controls over extra-classroom activity … fund. The audit identified that no training was provided to the central treasurer or faculty advisors outlining their … of the following items: profit and loss statements, up-to-date activity ledgers, and inventory control forms when …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroom

Letchworth Central School District – Financial Management (2013M-332)

… Purpose of Audit The purpose of our audit was to examine the District’s financial management for the period … of fund balance in each of the last five fiscal years to reduce the tax levy, the Board over-estimated expenditures … officials also used some of the annual operating surpluses to fund eight general fund reserves and one debt reserve …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332

Village of Painted Post – Board Oversight (2017M-92)

… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for … Review the Treasurer’s monthly reports and use them to monitor actual results against the adopted budget. Perform … records or engage the services of a public accountant to conduct the audit. …

https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92

Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)

… Purpose of Audit The purpose of our audit was to evaluate reserve fund management practices and internal … than $4.3 million, the District’s preliminary plan failed to include a clear and detailed rationale for maintaining the … requirements. There are no recommendations pertaining to ECAs in this report. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extra

Town of Eastchester – Parking Ticket Collections (2012M-246)

… for parking violations. Key Findings The Court’s parking ticket collection rate exceeded 85 percent during fiscal … August 28, 2012, they still remained on the unpaid parking ticket record. Town officials stated that parking ticket revenue is not included in the budget as a revenue …

https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246

State Comptroller Releases Municipal Audits

… government money is spent at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions … State Comptroller Releases Municipal Audits …

https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-audits

State Comptroller DiNapoli Releases School District Audits

… – Reserves (Allegany County) The district’s reserve fund policy does not adequately address funding levels resulting … debt, repair, property loss and liability, and insurance reserves with balances totaling $3.5 million are …

https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-audits

Oversight of Public Water Systems (2017-S-45) - Supplemental Maps of Unregulated Contaminants

… Oversight of Public Water Systems (2017-S-45) Supplemental Maps of Unregulated Contaminants Click on each county for a supplemental map showing the proportion of selected contaminants. Albany and Saratoga counties Erie … Oversight of Public Water Systems 2017S45 Supplemental Maps of …

https://www.osc.ny.gov/state-agencies/audits/oversight-public-water-systems-2017-s-45-supplemental-maps-unregulated-contaminants

State Comptroller Thomas P. DiNapoli Statement on Enacted State Budget

… passage of the 2014-15 state budget is a positive step for New York state. Governor Cuomo and the Legislature deserve … passage of the 201415 state budget is a positive step for New York state Governor Cuomo and the Legislature deserve …

https://www.osc.ny.gov/press/releases/2014/04/state-comptroller-thomas-p-dinapoli-statement-enacted-state-budget

IV.3.C Federal Receipts – IV. Accounting Codes - Uses and Descriptions

… below as a Microsoft Excel file . Reporting Class SFS Account Description Federal Receipts 36101 Direct Federal …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3c-federal-receipts

Volunteer Firefighters – Travel and Conference Expense Management

… Volunteer firefighters are also eligible for reimbursement of certain expenses incurred while attending training schools and courses of instruction for firefighters. General Municipal Law 12 … Volunteer firefighters are also eligible for reimbursement of certain expenses incurred while attending training schools …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/volunteer-firefighters

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