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Internal Control System Components
… internal control system appropriately addresses all five com …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsCircleville Fire District – Board Oversight (2013M-343)
… 2013. Background The Circleville Fire District is located in the Town of Wallkill in Orange County. An elected five-member Board of Fire … documentation. The District’s use of credit cards was not in accordance with Board policy. The Board has not adopted an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343Comptroller DiNapoli Releases Municipal Audits
… controls over cash disbursements. In addition, credit card charges were not itemized and receipts were not provided … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsDual Employment
… of Mental Health (OMH) employees who are dually employed at other State or City agencies are working their required hours at each job. The audit covered the period July 1, 2009 … activity such as claiming to be working two places at the same time, not allowing sufficient commute time …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-0State Comptroller DiNapoli Releases Municipal Audits
… and Water Conservation District and the City of Yonkers . "In today's fiscal climate, budget transparency and … were approved before payment or for proper purposes. In addition, auditors found the village began to effectively … enforce the collection of delinquent real property taxes in March 2016, but $172,900 remains outstanding as of Feb. …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-auditsMoriah Central School District – Internal Controls Over Leave Accruals (2014M-84)
… effective internal controls over leave accruals for the period of July 1, 2012 through January 31, 2014. … Background The Moriah Central School District is located in the Towns of Crown Point, Moriah and Westport in Essex … with approximately 740 students. Budgeted appropriations for the 2013-14 fiscal year total approximately $15 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accrualsEvans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… through May 13, 2014. Background The Evans-Brant Central School District is located in the Towns of Brant, Eden and … EvansBrant Central School District Travel Expenditures and Reimbursements …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andState Agencies Bulletin No. 1885
… Purpose The purpose of this bulletin is to notify agencies that the pensionable … Affected Employees Employees who are Tier 6 members of ERS Plan Type 7Y are affected. Background In accordance with Chapter 368 of the Laws of 2018, the OT …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1885-tier-6-pensionable-overtime-earnings-limit-calendar-year-2021-employees2021 Financial Condition Report – 2021 Financial Condition Report
… the resilience demonstrated by New Yorkers in responding to the multitude of challenges. The impact of the economic … risks and challenges, and opportunities for changes to improve the long-term outlook for State finances. Read … financial, economic and demographic information in an easy-to-understand format. Read More …
https://www.osc.ny.gov/reports/finance/2021-fcrSlingerlands Fire District – Professional Services (2014M-250)
… Purpose of Audit The purpose of our audit was to review whether the District obtained professional services … period. Key Recommendation Revise the procurement policy to clearly define the professional services procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/slingerlands-fire-district-professional-services-2014m-250Yates County – County Clerk Cash Receipts (2015M-223)
… record some cash receipts in the accounting system under a generic user name. Key Recommendations Establish policies and procedures … signs into the accounting system using a unique user name. …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… Village funds and misappropriated more than $1.1 million in Village funds for personal gain. The former … Board, file payroll reports or remit biweekly withholdings in a timely manner resulting in approximately $5,000 in penalties and interest. As a …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Commack Public Library District – Selected Financial Operations (2015M-132)
… and services that are not required to be competitively bid, in accordance with GML. The Board also did not ensure … process to ensure that purchases not required to be bid are made by using competitive methods. The Director uses … steps to clarify that the Treasurer’s position is a public officer and have the Treasurer take and file an oath of …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Town of Machias – Supervisor’s Financial Duties (2021M-98)
… perform his financial duties and cannot provide support for almost $1.6 million in interfund loans. Although interfund loans must be repaid … Prepare and file the annual financial reports for 2019 and 2020 with the Office of the State Comptroller …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Mechanicville City School District – Financial Condition (2017M-93)
… kept the unrestricted fund balance within statutory limits for the period July 1, 2013 through January 31, 2017. … The Mechanicville City School District is located in the City of Mechanicville and part of the Towns of … a seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $23.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93West Canada Valley Central School District – Access to the Student Information System (2016M-96)
… July 1, 2014 through January 31, 2016. Background The West Canada Valley Central School District is located in the … West Canada Valley Central School District Access to the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationIndian River Central School District – Financial Condition (2016M-287)
… manage the District’s financial condition to ensure that the general fund’s unrestricted fund balance was within …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287State Health Department Slow to Inspect Violations at Adult Care Facilities, Audit Finds
… The state Department of Health (DOH) is not adequately overseeing adult care facilities, risking the health and safety of vulnerable residents, according to an … FINDS The state Department of Health DOH is not adequately overseeing adult care facilities …
https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-findsCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… of education (board), you’re responsible for ensuring the school budget is well managed and operations are cost … hire or appoint immediate or close family members of a school board member, school district (district) employee or contractor. This … CostSaving Ideas School District Auditing Roles Responsibilities and Resources …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesUnified Court System Bulletin No. UCS-344
… to inform agencies of the processing of the 2024 Prepaid Legal Service Benefit. Affected Employees: The following … certain fringe benefits including employer-funded group legal service benefits are considered taxable income. … OSC Actions: OSC will automatically apply the Prepaid Legal Service Benefit for the 2024 calendar year for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-344-prepaid-legal-service-benefit-unified-court-system-ucs