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

… to the financial and student information applications. In addition to sensitive information technology (IT) control … action. Appendix B includes our comment on an issue raised in the District’s response. …

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

Village of Suffern – Budget Review (B23-6-2)

… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s tentative budget for the 2023-24 fiscal year. Background The Village of … village Suffern budget review …

https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2

XII.4.A Vendor Requests for Payment – XII. Expenditures

… to OSC, with the exception of payments for the purchase of land. Instead, OSC will accept electronic documents in …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4a-vendor-requests-payment

Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)

… $321,554 are not properly accounted for by the ECA club. Properly appoint faculty auditors and ensure their … nine activity clubs as ECA clubs. Ensure that each club maintained a separate set of records from those of the … be maintained by the student activity treasurer for each club. District officials agreed with our recommendations and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activity

Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)

… - pdf ] Audit Objective Determine whether the Village of South Floral Park’s (Village) Board provided adequate … Determine whether the Village of South Floral Parks Village Board provided adequate oversight …

https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5

Town of Oyster Bay - Financial Condition Management (2020M-74)

… funds were established. The Town has nearly $605 million in outstanding debt, which is significantly more than … action. Appendix B includes our comments on issues raised in the Town’s response letter. …

https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74

State Agencies Bulletin No. 2368

… as determined by the New York State Department of Labor (DOL), are affected.  Background: The State Comptroller is … sufficient notice and an opportunity to be heard. The DOL makes determinations as to whether a NYS employee has … insurance benefits from an employee’s wages, the DOL will notify the employee and provide them with an …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2368-instructions-use-deduction-code-433-unemployment-insurance-owed-and-new

State Agencies Bulletin No. 2368.1

… as determined by the New York State Department of Labor (DOL), are affected. Background: The State Comptroller is … sufficient notice and an opportunity to be heard. The DOL makes determinations as to whether a NYS employee has … insurance benefits from an employee’s wages, the DOL will notify the employee and provide them with an …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23681-instructions-use-deduction-code-433-unemployment-insurance-owed-and

State Agencies Bulletin No. 778

… for tax withholdings that are entered into PayServ does not comply with IRS Rules and Regulations. Affected … for tax withholdings that are entered into PayServ does not comply with IRS Rules and Regulation …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/778-fixed-amounts-tax-withholding

Accounts Payable Advisory No. 29

… area of review for the certification due by April 30, 2027. For the certification due by April 30, 2026, in … requirement. For the certification due by April 30, 2027, in addition to the annual certification of internal …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/29-internal-controls-certification

State Comptroller DiNapoli Releases School District Audits

… following school district audits have been issued. Nanuet Union Free School District – Network User Accounts and … approved, district officials did not monitor overtime hours worked to ensure accuracy. Had officials established … initiative, search millions of state and local government financial records, track state contracts, and find commonly …

https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-district-audits

Killawog Fire District – Controls Over Financial Operations (2013M-111)

… Purpose of Audit The purpose of our audit was to determine whether the District established adequate controls to ensure that financial activity was properly recorded and reported and to safeguard District moneys. Background The District is a … The purpose of our audit was to determine whether the District established adequate …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111

Comptroller DiNapoli Releases School Audits

… P. DiNapoli today announced his office completed audits of the Avoca Central School District , Fire Island Union Free … and the Roosevelt Union Free School District . “In an era of limited resources and increased accountability, it’s … County) District officials maintained accurate records of the accrual and use of employee leave time. Leave time is …

https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1

Elwood Union Free School District – Electronic Transfers (2014M-133)

… that two people from the District were involved in the processing of any of the electronic transactions. The … District funds are transferred, no later than the next business day. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133

Village of Holley – Transparency of Fiscal Activities (S9-24-12)

… results of the Village’s fiscal activities to the public in a transparent manner.  Key Findings  The Board did not:  … December 2022.  The Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12

Town of Albion – Supervisor’s Records and Reports (2024M-111)

… revenue and a $109,000 expenditure for a storage building. In addition, budgetary transfers totaling $27,125 were … action. Appendix B includes our comment on an issue raised in the Town’s response. …

https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111

Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)

… contracted with to act as Director of Finance, resulting in incomplete and inaccurate financial records and … segregation of duties or other mitigating controls were in place. The Supervisor and other Board members were unaware …

https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32

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 over the payroll process. The District does not have adequate …

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

Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)

… Library, such as signs identifying van accessible parking spaces and properly secured carpets at the entrance. … the Town and used for election polling, such as accessible parking spaces with access aisles and at least one van …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42

Electronic Reporting

… or other media, you will need to use a different method to send your report. To request accommodations for these expired … Holders of unclaimed funds can send the Office of the State Comptroller reports using …

https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-reporting