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Rush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… did not ensure that credit card charges were reconciled in a timely manner and audited, as required, prior to payment. … totaling $144,142 were paid prior to audit and approval by the claims auditor. 355 charges totaling $104,258 required … not properly approved. 82 charges totaling $6,199 for the Facilities and Transportation Departments were not …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… Town’s fund balance accounts had errors totaling $833,153. For example, the general town-wide fund was understated by … Maintain proper financial records. File the AFR in a timely manner. Annually audit the Supervisor’s records. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… action. Appendix C includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringTown of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
… report – pdf] Audit Objective Assess whether Town of Grand Island (Town) officials could take additional steps … provided at selected Town facilities. Key Findings Of the 657 applicable physical accessibility components … such as accessible restroom stalls with an overall width of at least 60 inches and a door opening at least 32 inches …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44Charter School of Educational Excellence – Information Technology (2023M-174)
… plan. Key Findings The Board and officials did not adequately secure student data to help protect it from … to School officials, we found: School employees did not have guidance on how to properly identify and secure …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Woodbourne Fire District – Board Oversight (2023M-98)
… expenditures. Develop and adopt policies and procedures for the District’s financial operations, including controls for wire transfers, online banking, investments, procurement, … B includes our comments on issues that were raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Town of Sheridan – Disbursements (2023M-101)
… The Town Board’s (Board’s) lack of oversight resulted in the following errors and exceptions occurring without …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101Fire Island Union Free School District – Claims Auditing (2023M-114)
… 10 claims totaling $10,980 were missing the audit checklist required by District procedure to verify that all …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Fine Fire District – Board Oversight (2023M-81)
… financial activity and ensured appropriate records and reports were maintained. Key Findings District officials did … financial activities or maintain appropriate records and reports. As a result, more taxes were levied than needed to … records were maintained, it received written financial reports to manage operations or that the District’s required …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Thousand Islands Central School District – Financial Management (2022M-201)
… Key Findings The Board and District officials did not properly manage fund balance and reserves. As a result, … appropriated fund balance totaling $6.1 million that was not needed. Reported fiscal year-end surplus fund balance … funded a tax certiorari reserve by $304,641 and did not use a debt reserve, with a balance of approximately $1 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… at greater risk for unauthorized access, misuse, or loss. In addition to finding sensitive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsDiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year
… in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with certain exceptions, including a … districts to override the cap with 60% voter approval of their budget. DiNapoli’s office calculated the inflation …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-yearTown of Berne – Board Oversight (2021M-77)
… State Town Law (Town Law) by authorizing the Supervisor to pay all expenditures without prior audit. The Board did not: … the 170 claims totaling $166,792 reviewed or audit any credit card charges totaling $8,308 before payment was made, or …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… is an independent public benefit corporation created under New York State General Municipal Law. The IDA is …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardCentral Square Central School District – Fund Balance (2022M-196)
… by about $6.4 million. Officials could not provide us with evidence that the Board properly established the … Accurately report surplus fund balance. Comply with the statutory surplus fund balance limit. District officials generally agreed with our recommendations and indicated that they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Jamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… District (District) claims were adequately supported, for appropriate purposes and approved prior to payment. Key … approximately $5 . 5 million and found that they were for appropriate District purposes and audited prior to … of claims initiated by him totaling more than $48,000 for the IT Department was not independent. The Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… the financial condition of the water and sewer funds for the period June 1, 2007 through March 15, 2013. … Trustees consisting of a Village Mayor and four Trustees. For the fiscal year ending May 31, 2013, budgeted appropriations totaled $444,000 for the general fund, $168,000 for the water fund, and …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Selected Payments for Special Items Made to St. Francis Hospital of Poughkeepsie from January 1, 2011 through March 31, 2011
… health benefits plan for NYSHIP. The Department of Civil Service contracts with Empire to administer the … New York State Health Insurance Program/Department of Civil Service: Empire BlueCross BlueShield - Payments for …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-francis-hospital-poughkeepsie-january-1-2011Former Perry Ambulance Service Manager Pleads Guilty To Larceny
… Former Town of Perry Ambulance Service Business Manager Darcy J. Conaway pled guilty to petit larceny for stealing more than $5,000 from ambulance funds, according to New York State Comptroller Thomas P. … Former Town of Perry Ambulance Service Business Manager Darcy J Conaway pled guilty to petit larceny …
https://www.osc.ny.gov/press/releases/2020/01/former-perry-ambulance-service-manager-pleads-guilty-larcenyState Agencies Bulletin No. 1789
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues … notify affected employees. Questions Questions regarding this bulletin may be directed to the Payroll Deduction … The purpose of this bulletin is to notify agencies of an automatic dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1789-civil-service-employees-association-csea-local-1000-dues-increase