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Rye City School District – Payroll and Leave Accruals (2016M-169)
… approximately $82.8 million. Key Findings The payroll clerk did not always manually enter the correct rates or hours, and there was no supervisory review of her work. Not all supervisors ensured the employees had enough …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169Locust Valley Central School District – Competitive Quotes (2016M-131)
… The Locust Valley Central School District is located in the Town of Oyster Bay, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/locust-valley-central-school-district-competitive-quotes-2016m-131Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… audit was to review the Village’s internal controls over payroll and the claims audit process for the period June 1, … for the general, water and sewer funds. Key Findings Payroll duties are not adequately segregated and there is no … not properly audit claims. Key Recommendations Segregate payroll duties or implement compensating controls such as …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Village of Cambridge – Payroll (2015M-74)
Village of Cambridge Payroll 2015M74
https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74Village of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
… receipts were properly billed, collected and accounted for, and disbursements were supported and for proper Village purposes for the period June 1, 2015 … 31, 2016. Background The Village of Sandy Creek is located in Oswego County and has a population of approximately 770. …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36Village of Mill Neck – Financial Management (2014M-358)
… the Village’s financial condition for the period June 1, 2011 through May 31, 2014. Background The Village of Mill Neck is located in Nassau County and has a population of approximately 1,200. The Village is governed by an elected five-member Village Board and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358State Comptroller DiNapoli Releases School Audit
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-auditScarsdale Union Free School District – Overtime (2022M-105)
… primarily for routine services, including $123,113 for cleaning services. With appropriate scheduling, over $155,516 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Germantown Fire District – Board Oversight (2014M-166)
… Germantown Fire District is a district corporation of the State, distinct and separate from the Town of Germantown and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Service Retirement Benefits – Special 20- and 25-Year Plans
… of 62% of their FAE. Section 383-e is a 20-year plan, for Tier 5 and 6 members only . What is the pension benefit calculation for … of 62% of their FAE. Section 383-f is a 25-year plan, for Tier 2 and 3 members only. Do members in the Section 383-e or …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/service-retirement-benefitsState Comptroller DiNapoli Statement on MTA 2023 Budget
… levels. “The MTA’s revenue shortfall increases pressure to find added funding from public coffers and for the MTA to … our regional recovery and increase ridership to return to a fiscally sustainable path.” Track state and local … government financial records, track state contracts, and find commonly requested data. …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budgetTown of Highlands – Receiver of Taxes and Assessments (2021M-120)
… Receiver, who resigned during our audit, did not properly bill, collect or disburse taxes, fees and penalties. The … on late payments. The Receiver did not create sewer and water accounts for 16 resident parcels and did not bill 70 accounts. We also released Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152) , …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Town of Pulteney – Financial Condition (2021M-24)
… actually available, after retaining a reasonable amount for the next year. Appropriated more fund balance to finance … with budgetary deficits. Did not adopt realistic budgets for each fund from 2017 through 2020. Did not adopt a …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Pompey Hill Fire District – Financial Management (2021M-136)
… - pdf ] Audit Objective Determine whether the Pompey Hill Fire District (District) Board of Fire Commissioners … Determine whether the Pompey Hill Fire District District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… Also, the Board did not review periodic financial reports to monitor the budget and finances and did not establish a … two projects, officials relied on lines of credit (LOCs) to provide cash flow for several years. The Corporation’s … on the sale of three properties, which officials plan to sell in 2022. However, the Board has not developed …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andPrattsburgh Central School District – Financial Management (2020M-108)
… corrective action. Appendix B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… properly manage pool project donations or disbursements. For example, the Board: Improperly allowed the West Branch … Inappropriately used Town funds to pay at least $8,000 for fundraising activities. Did not properly document …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… completed and annual update documents (AUD) were filed in a timely manner.(Starting in 2023, the AUD is referred to … 1,045 days late and as of October 31, 2023, audits for 2019 through 2022 were not completed and were already … no independent verification that funds have been accounted for and transparency was diminished. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Chatham Central School District – Financial Management (2023M-11)
audit school chatham
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Town of Butler – Financial Management (2024M-119)
… fund balance policy. As a result, the Board’s ability to properly manage the Town’s fund balance was impaired. The … on the 2023 Annual Financial Report (AFR), required to be filed with the Office of the New York State Comptroller … The audit report includes eight recommendations to help improve the Town’s financial management. Town …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119