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… Purpose The objective of our examination was to determine whether DEC’s use of fuel cards complied with … and DEC does not have sufficient controls in place to ensure all fuel purchases are appropriate. DEC officials … our Office’s report 2006-BSE-11-006 issued on May 16, 2008 to assign unique PINs to individual employees, consistent …

https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pins

William Floyd Union Free School District – Payroll (2016M-165)

… The purpose of our audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through … Findings District officials did not adequately segregate payroll duties or establish sufficient compensating controls …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165

Long Lake Central School District – Payroll (2016M-90)

… Purpose of Audit The purpose of our audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through … source documents (i.e., time records) to ensure that payments were based on the actual hours or days worked and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90

Village of Ocean Beach – Credit Card Usage (2022M-206)

… cards. As a result, employees made questionable purchases on the Village’s credit cards. We reviewed all 3,108 credit … findings in our report. Appendix B includes our comments on issues they raised in their response. … Determine whether …

https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206

Rondout Valley Central School District – Fixed Assets (2023M-36)

… (District) officials properly accounted for and monitored fixed assets. Key Findings District officials did not … with a combined cost of $255,775 did not have the required asset tags. 12 fixed assets with a combined cost of $213,960 … cost of $79,383 were not recorded on the District’s inventory list. For example, these assets include a golf cart …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36

Theresa Fire District – Board Oversight and Financial Management (2021M-60)

… to ensure that financial activities were properly recorded and reported and whether they properly managed fund balance. Key Findings … to ensure that financial activities were properly recorded and reported and did not properly manage fund balance. The …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60

State Agencies Bulletin No. 1946

… of the agency address to be displayed on Employee Form W-2 for Tax Year 2021. Effective Dates This bulletin is effective immediately. … Changes made to the agency return address for Form W-2 also changes the return address for direct deposit advice …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-tax

Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)

… and addressing future operating and capital needs. In addition, the Board’s ability to assess the effect of … written long-term financial and capital plans to be used in conjunction with the budget process. Maintain reasonable, …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10

Chestertown Fire District – Claims Processing (2016M-387)

… the State, distinct and separate from the Town of Chester in Warren County. The District is governed by an elected …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387

South Butler Fire District – Board Oversight of Financial Operations (2020M-155)

… whether the South Butler Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations. Key Findings The Board did not … action. Appendix B includes our comments on issues raised in the District’s response. … Determine whether the South …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155

East Islip Union Free School District - Financial Condition Management (2020M-24)

… limit. Develop and adopt budgets with realistic estimates for revenues, expenditures and unassigned fund balance based …

https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-management

City of Long Beach – Physical Accessibility to Programs and Services (S9-24-36)

… steps to increase physical accessibility to programs and services provided at selected City facilities. Key … of maneuvering clearance on the latch side of the door and interior signs with raised lettering and Braille mounted on the latch side of office doors. 25 at …

https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-long-beach-physical-accessibility-programs-and-services-s9-24-36

Compliance With Executive Order 88 – Energy Efficiency of State Buildings

… About the Program EO 88, issued on December 28, 2012, is the centerpiece of BuildSmart NY, the State’s program for pursuing energy efficiency in State … energy and energy-efficient products and services. EO 88 mandated a 20 percent collective improvement in the energy …

https://www.osc.ny.gov/state-agencies/audits/2019/09/09/compliance-executive-order-88-energy-efficiency-state-buildings

Quogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)

… the Districts controls over its budgeting practices and cash receipts process for the period July 1, 2011 through … expenditures for the 2011-12 fiscal year were $6,641,760 and $6,176,464 for the 2012-13 fiscal year. Key Findings … fund balance identified in this report in a manner that benefits District taxpayers. Develop a formal plan indicating …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receipts

Town of Pittstown – Records and Reports (2013M-5)

… The Town of Pittstown is located in Rensselaer County and has a population of approximately 5,700 residents. The Town Board is the legislative body and has overall responsibility for managing operations. The Board comprises four elected Board members, and an elected Town Supervisor. The Town’s budgeted …

https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5

Claryville Fire District – Internal Controls Over Financial Operations (2013M-167)

… did not reconcile those cash balances to the monthly bank statement balances. Because of these weaknesses, we selected …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013m

Chautauqua County – Financial Condition (2023M-111)

… of $410,000 or 29 percent each year, from 2019 through 2022. Did not enforce collection of water usage billed to … cash balance totaling over $5 million as of December 31, 2022, was experiencing, on average, $150,000 operating …

https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111

Delaware Academy Central School District at Delhi – Financial Management (2024M-21)

… District at Delhi (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials … statutory limit and overfunded reserves in a manner that benefits taxpayers. District officials disagreed with certain …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024m