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Rye City School District – Payroll (2024M-2)
… and monitored, District officials did not properly budget, record or pay overtime. District officials did not budget for … $409,391 as salaries, which precluded officials from monitoring overtime expenditures because they did not know … overtime was being paid. The District also lacked overtime monitoring policies and procedures. Paid six employees …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Rush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… School District (District) officials ensured credit card and purchase card charges were properly approved, supported and for … District officials did not ensure that all credit card and purchase card charges were properly approved and … Central School District District officials ensured credit card and purchase card charges were properly approved …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… November 24, 2015. Background The East Rochester Union Free School District is located in the Towns of East … East Rochester Union Free School District Financial Management and Separation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andLetchworth Central School District – Financial Management (2013M-332)
… in each of the last five fiscal years to reduce the tax levy, the Board over-estimated expenditures by an average … appropriation of fund balance would have in reducing the property tax levy. District officials also used some of the annual …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Village of Painted Post – Board Oversight (2017M-92)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for … Review the Treasurer’s monthly reports and use them to monitor actual results against the adopted budget. Perform … records or engage the services of a public accountant to conduct the audit. …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… Purpose of Audit The purpose of our audit was to evaluate reserve fund management practices and internal controls over extra-classroom activities for the … include a clear and detailed rationale for maintaining the reserve, the detailed objectives of the reserve, needed …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraTown of Eastchester – Parking Ticket Collections (2012M-246)
… for parking violations. Key Findings The Court’s parking ticket collection rate exceeded 85 percent during fiscal … August 28, 2012, they still remained on the unpaid parking ticket record. Town officials stated that parking ticket revenue is not included in the budget as a revenue …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246State Comptroller Releases Municipal Audits
… government money is spent at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions … State Comptroller Releases Municipal Audits …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… Technology and Non-Instructional Employee Leave Benefits (Livingston County) Officials have not adopted adequate security policies … $3.5 million are overfunded and may be unnecessary. Livingston Manor Central School District – Cost-Effective …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsOversight of Public Water Systems (2017-S-45) - Supplemental Maps of Unregulated Contaminants
… Oversight of Public Water Systems (2017-S-45) Supplemental Maps of Unregulated Contaminants Click on each county for a supplemental map showing the proportion of selected contaminants. Albany and Saratoga counties Erie … Oversight of Public Water Systems 2017S45 Supplemental Maps of …
https://www.osc.ny.gov/state-agencies/audits/oversight-public-water-systems-2017-s-45-supplemental-maps-unregulated-contaminantsState Comptroller Thomas P. DiNapoli Statement on Enacted State Budget
… "The passage of the 2014-15 state budget is a positive step for New York state. Governor Cuomo and the Legislature deserve credit for adopting another spending plan on time. My office will … The passage of the 201415 state budget is a positive step for New York state Governor Cuomo and the Legislature deserve …
https://www.osc.ny.gov/press/releases/2014/04/state-comptroller-thomas-p-dinapoli-statement-enacted-state-budgetIV.3.C Federal Receipts – IV. Accounting Codes - Uses and Descriptions
… below as a Microsoft Excel file . Reporting Class SFS Account Description Federal Receipts 36101 Direct Federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3c-federal-receiptsVolunteer Firefighters – Travel and Conference Expense Management
… Volunteer firefighters are also eligible for reimbursement of certain expenses incurred while attending training schools and courses of instruction for firefighters. General Municipal Law 12 … Volunteer firefighters are also eligible for reimbursement of certain expenses incurred while attending training schools …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/volunteer-firefightersXVI.3.G Legal Compliance – XVI. Financial Reporting
… 1200 – Generally Accepted Accounting Principles and Legal Compliance , (1200.108-.111 Conflicts between Legal Provisions and GAAP) Process and Document Preparation: … basis reporting requires the disclosure of violations of legal and contractual provisions that could have a material …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-complianceOSC's Online Government Accounting Schools
… Find Helpful information on the Introduction and Principles …
https://www.osc.ny.gov/local-government/academy/oscs-online-government-accounting-schoolsOperational Advisory No. 15
… I – Annual Confirmation of Outstanding Cash Advances J – Closing a Cash Advance For specifics, please visit the Guide …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/15-gfo-update-cash-advancesTown of Fayette - Long-Term Planning and Information Technology (2019M-234)
… adopt comprehensive long-term financial and capital plans for a three- to five-year period. Develop and implement …
https://www.osc.ny.gov/local-government/audits/town/2020/05/01/town-fayette-long-term-planning-and-information-technology-2019m-234Bemus Point Central School District - Capital Projects (2019M-212)
… officials could have presented the capital project to the voters in a more transparent manner. The Board did not … Present the capital project plan transparently to voters. Properly approve all change orders and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-capital-projects-2019m-212Pittsford Central School District – Payroll (2021M-129)
… and corrected. Key Recommendations Certify payrolls prior to the distribution of paychecks and processing of direct … and indicated they have initiated or planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129City of Peekskill – Financial Condition (2014M-105)
… has a population of approximately 23,600. It is governed by the City Common Council. Budgeted general fund …
https://www.osc.ny.gov/local-government/audits/city/2014/06/20/city-peekskill-financial-condition-2014m-105