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Western New York Maritime Charter School – Financial Operations (2015M-124)
… Western New York Maritime Charter School, which is located in the City of Buffalo, is a public school financed by local, … and ensure that three written quotes are obtained, in accordance with Board policy. … Western New York Maritime …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Middleburgh Central School District – Financial Condition (2013M-206)
… audit was to evaluate the District’s financial condition for the period July 1, 2011, to June 30, 2013. Background The Middleburgh Central School District is located in Schoharie and the Albany Counties. The District is … five elected members. The District’s general fund budget for the 2013-14 fiscal year is approximately $20.2 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Clymer Central School District – Payroll (2023M-168)
… in compliance with employment agreements. As a result, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. District officials: Made compensation … Key Recommendations Establish procedures for reviewing payroll to detect inaccurate pay rates and governing overtime …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… Determine whether the Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) officials … 48 badges (55 percent) that were no longer needed out of the 87 active non-employee individual badge accounts. … and could not physically locate the badges for 15 of 25 shared accounts we selected for testing. Discovered …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingLimestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… Ensure that the Company Treasurer’s financial records are audited annually. Review and approve bills prior to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mStamford Central School District – Fund Balance Management (2022M-199)
… of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials … 2021-22 fiscal years by an average of $1.4 million (14 percent) and planned to use fund balance to cover … For example, the retirement contributions for employees reserve balance of $602,749 was sufficient to cover …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Village of Hempstead – Budget Review (B7-16-4)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s … Laws of 2006 authorizes the Village of Hempstead (Village) to issue debt totaling $4.2 million to liquidate the accumulated deficit in the Village’s general …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Campbell-Savona Central School District – Financial Condition (2015M-42)
… budgets that include the District’s actual needs, based on available current information and historical data and make appropriate adjustment to the tentative budgets based on recommendations included in the annual OSC budget review. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… report - pdf ] Audit Objective Determine whether the Village of Canton (Village) Clerk-Treasurer maintained complete, accurate and up-to-date …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… disaster recovery plan. We found generic user accounts on the Village’s computer system and some users unnecessarily … application is provided to a specified person based on the needs associated with their job functions. Establish a …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173State Comptroller DiNapoli Releases Municipal Audits
… Oversight (Suffolk County) The board failed to comply with statutory requirements when presenting and adopting budgets for 2013-14 through 2018-19. Auditors … As a result, the general fund realized operating deficits in four of the five years and general fund balance declined …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsNorth Syracuse Central School District – Payroll Access and Certification (2016M-178)
North Syracuse Central School District Payroll Access and Certification 2016M178
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… capital asset. A government that has legal obligations to perform future asset retirement activities related to its tangible capital assets should recognize a liability … within scope: Obligations that arise solely from a plan to sell or dispose of a tangible capital asset Obligations …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsState Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. Merrick Union Free … the statutory limit on surplus fund balance and result in taxpayers being taxed more than necessary. Specifically, …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Education Department Examination of Payments to Tough Man, Inc.
… under contracts C813016, C81403A, T815055, and T816040 to Tough Man Inc. (Tough Man). The objectives of our examination were to determine whether funds were used for the contracts’ … Tough Man is a not-for-profit corporation formed to sponsor community sporting events such as walks and races …
https://www.osc.ny.gov/state-agencies/audits/2019/03/01/state-education-department-examination-payments-tough-man-incState Comptroller DiNapoli Releases Municipal Audits
… totaling approximately $30,000 lacked documentation to support the goods and services procured were only … unusable parts. Town of Colonie – Physical Accessibility to Programs and Services (Albany County) Of the 814 physical … town officials could consider taking additional steps to increase physical accessibility at selected town …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… 2015. The board has not developed a multiyear financial or capital plan to address the water fund balance deficit or the …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-auditsDual Employment
… Purpose To determine whether Office of Children and Family Services (OCFS) employees who are also employed at … OCFS' mission is to promote the safety, permanency, and well-being of children, family, and communities. To achieve desired results, OCFS sets and …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-1State Police Bulletin No. SP-122
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected … to the Payroll Deduction mailbox. … To notify agencies of an automatic Dues and Agency Shop Fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-122-police-benevolent-association-pba-new-york-state-troopers-inc-dues-andState Police Bulletin No. SP-115
… increase. Affected Employees Employees represented by PBA in Bargaining Units 07, 17 and 18 Effective Date(s) Paychecks … Shop Fee (Code 263 ) for New York State Troopers who are in the bargaining units listed below: Bargaining Unit Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-115-police-benevolent-association-pba-new-york-state-troopers-inc-dues-and