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Town of Glen - Water and Sewer Operations (2023M-167)

… totaling $30,258 and did not record customer payments in a timely manner and accurately. The Clerk made 12 … billed totaling $592,956 for water and sewer services in the accounting records and sewer revenue was overstated by … adjustments made to customer accounts. Record payments in a timely manner, maintain control accounts and …

https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167

DiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter

… For the three-month period ending Sept. 30, 2023, Fund investments returned an estimated -1.59%. “The bounce back …

https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarter

Ticonderoga Central School District – Financial Condition (2013M-154)

… developed a multiyear financial plan to improve the budget development process. Key Recommendations Continue to ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154

Chittenango Central School District – Financial Management (2016M-294)

… the use of fund balance in the annual budgets and review all reserves and determine if the amounts reserved are …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294

Batavia City School District – Financial Condition (2016M-160)

… our audit was to review the District’s financial condition and budgeting practices for the period July 1, 2012 through … City School District is located in the City of Batavia and the Towns of Batavia and Stafford in Genesee County. The District, which operates …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160

Goshen Central School District – Financial Condition (2017M-46)

… Background The Goshen Central School District is located in the Village of Goshen, Orange County, and serves students who reside in the Village of Goshen and the Towns of Goshen, Chester, … fiscal year total approximately $67 million. Key Findings In fiscal years 2011-12 through 2015-16, the Board …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46

North Tonawanda City School District – Information Technology (2023M-102)

… Objective Determine whether North Tonawanda City School District (District) officials properly secured user account access to … properly managed user account permissions in the financial application but did not properly secure user account access …

https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102

West Webster Fire District – Financial Management (2023M-23)

… balance or ensure that the Treasurer provided adequate and accurate financial reports. As a result, the Board was not transparent with taxpayers and levied more taxes than needed to fund operations. We … fund balance was $1.8 million, which was unreasonable and sufficient to cover 50 percent of the 2022 …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23

Wheatland-Chili Central School District – Network Access Controls (2023M-7)

… a written agreement with a detailed list and explanation of services and responsibilities. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7

Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)

… report – pdf] Audit Objective Determine whether the Town of Venice (Town) Town Supervisor (Supervisor) maintained … or up-to-date . As a result, transparency and the Board’s ability to monitor financial operations were diminished . … receipts totaling $4 . 8 million were not recorded timely in the Supervisor’s accounting records. 11 disbursements …

https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73

Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)

… project . Officials: Borrowed $2 million more than needed for the initial project and used the funds to make other … In March 2022, the former clerk of the works was arrested for defrauding the New York State and Local Retirement System …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-project

Starpoint Central School District – Network Access and Application User Permissions (2022M-101)

… not disable 44 former employee network user accounts. Some of the former employees left the District 13 years ago. Limit …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-user

Le Roy Central School District – Reserve Funds (2022M-110)

… District officials properly established and used reserve funds and maintained them at reasonable levels. Key Findings … Board and District officials properly established reserve funds that have balances totaling $3 million, they did not … District officials properly established and used reserve funds and maintained them at reasonable levels …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110

Village of East Hampton – Information Technology (2015M-187)

… 2015. Background The Village of East Hampton is located in the Town of East Hampton, Suffolk County, and has a …

https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187

Operational Advisory No. 31

… April 1, 2019 a change in workflow was implemented for GLJEs. In conjunction with the Statewide Financial System … during the next batch process, Routed to OSC BSAO Workflow for additional review, or Auto Denied (denial reason will be …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-change

State Agencies Bulletin No. 300

… be reflected in the Administration checks dated January 2, 2002 and Institution checks dated January 10, 2002. Tax Tables The value of a withholding allowance has … annual table. Advance Payment of Earned Income Credit In 2002, employees whose earned income is less than $29,201 may …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/300-changes-federal-income-tax-withholding-tables-earned-income-tax-credits

Chenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)

… [read complete report – pdf] | [read complete 2022 report – pdf] Purpose of … was to assess the Chenango County Industrial Development Agency’s (CCIDA’s) progress, as of November 2024, in … by the Chenango County Legislature and responsible for CCIDA’s general management and financial and operational …

https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-f

Seneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)

… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … not inspected as required. There was no system in place to maintain a complete and accurate master list of businesses … devices. All six complaints did not include documentation to show the results of the Director’s investigation. In …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2