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Wainscott Common School District - Claims Auditing (2018M-240)

… Appendix B includes our comments on issues raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240

Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)

… Determine whether Village officials properly account for and enforce the collection of issued parking tickets. … Determine whether Village officials properly account for and enforce the collection of issued parking tickets …

https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44

Pittsfield Fire District – Board Oversight (2016M-305)

… Pittsfield Fire District is a district corporation of the State, distinct and separate from the Town of Pittsfield, in … for retaining supporting documentation for charges on each credit card bill. Provide oversight of the …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305

Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)

… Purpose of Audit The purpose of our audit was to examine the internal controls over the Department’s … it consisted of a comparison of the bank statement balance to the check register and did not include other items such as … as required by law. Key Recommendations Amend the bylaws to provide for adequate segregation of duties and oversight. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursements

Town of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)

… Purpose of Audit The purpose of our audit was to examine controls over payroll and fuel inventory for the … processing payrolls, creating checks, making adjustments to the payroll system and reconciling the payroll bank account. Department heads are not required to sign time cards showing their approval. The Town does not …

https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365

Town of Rush – Board Oversight (2014M-193)

… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations for … million. Key Findings The Board did not audit claims prior to payment during fiscal years 2012 and 2013. The Board did … The purpose of our audit was to examine the Boards oversight of financial operations for …

https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193

Village of Arkport – Water Fund Financial Operations (2020M-45)

… records were not maintained, the modified accrual basis of accounting was not used and interfund activity was not … revenues and expenditures using the modified accrual basis of accounting. Segregate the Treasurer's financial duties or … our comment on an issue raised in the Village's response letter. …

https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45

Town of Dickinson – Fiscal Oversight (2014M-337)

… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … 1, 2013 through September 30, 2014. Background The Town of Dickinson is located in Franklin County and has a … The purpose of our audit was to review the Towns internal controls over …

https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337

Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)

… whether District officials properly disbursed payments for dental benefits, third-party administrative fees and … vendors, who disbursed $488,545 during the audit period (for dental plan benefits, administrative fees and utilities), … to disburse funds. Transfer money to the administrator for the total amount payable in satisfaction of dental claims …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019m

IX.11.D Unique Entity Identifier (UEI) – IX. Federal Grants

… on both paper and electronic applications. The UEI is a 12-character alphanumeric value generated by the System for …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11d-duns-number

State Agencies Bulletin No. 2426

… limit for Tier 5 members of PFRS and ERS for fiscal year 2026. Affected Employees: Employees who are Tier 5 members of … 408(k)(6)(D)(ii) will increase to $360,000 for Fiscal Year 2026. Effective Dates: Effective beginning Institution paychecks dated April 2, 2026, and Administration paychecks dated April 8, 2026. OSC …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2426-maximum-salary-limit-tier-5-members-new-york-state-police-and-fire

Cost-Saving Ideas: School District Auditing – Audit Committee

… The audit committee assists and advises the board on issues relating to the district’s internal and external … "Audit Committee Charter Guidance [pdf]," Office of the State Comptroller (includes audit committee charter template) …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committee

Safety of Seized Dogs

… Purpose To determine if the Department of Agriculture and Markets … (Department) adequately oversees the seizure of dogs to ensure their safety and protect the rights of owners. The … To determine if the Department of Agriculture and Markets …

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

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

… registered with the Department. We also identified delays in the Department’s process for handling consumer complaints. … from the date the complaint was received, as called for in the regulations. Factors that could contribute to the …

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

… local government audits were issued. Hicksville Union Free School District – Managing Network User Accounts (Nassau …

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

State Comptroller DiNapoli Releases School District Audits

… and concluded officials did not properly monitor and account for 70% of fixed assets reviewed totaling $546,527. …

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

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

… lapsing and year-end processing dates, please contact the Bureau of State Expenditures’ Customer Service Help Desk at …

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

Germantown Fire District – Board Oversight (2014M-166)

… examine internal controls over the District’s operations for the period January 1, 2013 through March 4, 2014. … expenditures were $273,071 and budgeted appropriations for 2014 are $272,446. Key Findings The Board did not properly award a contract for cleaning services for $4,800 when it renewed its contract …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166