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CUNY Bulletin No. CU-113
… Purpose To inform agencies that the Salary Withholding Program has … Paychecks dated March 8, 2001 Background Pursuant to a recent legal determination, the Salary Withholding … Date on the existing SWP row on the Additional Pay panel to end the withholding of salary for employees who were going …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-113-ending-salary-withholding-program-non-represented-cunyChurchville-Chili Central School District – Financial Management (2015M-354)
… total approximately $79.5 million. Key Findings The Board and District officials adopted budgets that overestimated … by 6 to 7 percent between fiscal years 2012-13 and 2014-15, totaling almost $15 million. The District … the amount of unrestricted fund balance in a manner that benefits District taxpayers. … ChurchvilleChili Central …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354City of Elmira – Financial Condition (2017M-90)
… of Audit The purpose of our audit was to examine the City’s financial condition for the period January 1, 2013 … The City of Elmira is located in Chemung County and has a population of approximately 28,200. The City is governed by …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90City of Troy – Financial Condition (2015M-185)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period … relied on appropriating significant amounts of reserves to finance operations, and budgets for the water and sewer … with the City’s Charter. The City Comptroller failed to maintain individual accounting records for each capital …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185Mexico Academy Central School District –Financial Management (2016M-219)
… Purpose of Audit The purpose of our audit was to determine if District officials effectively managed the … $18 million in payments over the next five years compared to the $63 million received over the previous five years. … and incrementally reduce them over several budget cycles to gradually align with ongoing revenue estimates. Use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Mount Sinai Union Free School District – Financial Management (2013M-227)
… Although the Board appropriated unexpended surplus funds each year (exceeding $14 million over a five-year … operations. As a result, the District’s unexpended surplus funds routinely exceeded the amount allowed by statute and … for revenues, expenditures and unexpended surplus funds. Discontinue the practice of adopting budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… revenues and expenditures were recorded accurately and in a timely manner, balance sheet accounts were not properly … records. Key Recommendations Correct inaccuracies in the accounting records and develop plans to address … File delinquent AFRs and ensure subsequent AFRs are filed in a timely manner. Annually audit the Supervisor’s records. …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Village of Afton – Claims Auditing and Disbursements (2023M-177)
… anyone other than current Village officials or employees. In addition, we reviewed 50 disbursements totaling $11,480 … Discontinue authorizing the Clerk-Treasurer to pay claims in advance of audit and ensure claims contain sufficient …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Village of Hunter – Financial Operations (2023M-164)
… The Board did not: Ensure Board actions were captured in the Village record and transparent to the public, …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Eden Central School District – Capital Project Management (2024M-83)
… in the project proposition or subsequently communicated to voters. As a result, voters were not afforded the opportunity to approve or reject the additional work. Officials did not … $1.4 million, and officials did not submit change orders to the New York State Education Department (SED) in a timely …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… safeguarded from inappropriate use and access. In addition to sensitive IT control weaknesses that we communicated confidentially to BOCES officials, we determined that: 101 enabled … longer needed and, if accessed by attackers, could be used to inappropriately access and view personal, private and …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyTown of Volney – Financial Operations Oversight (2024M-93)
… maintain financial accounting records or present records to the Board for audit as required by New York State Town Law … (Town Law), Section 123. As a result, the Board was unable to monitor the Town’s overall finances or conduct required … The audit report includes 10 recommendations to help the Supervisor perform his financial responsibilities …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… – pdf] Audit Objective Determine whether the Village of North Syracuse (Village) Board of Trustees (Board): … Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the … financial records and reports, as required by New York State Village Law (Village Law) Section 4-408, Ensure the AFR …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates
… below contain real property tax levies, taxable full value and full value tax rates for local governments. Read the data … files to learn about how the tables are organized and how they differ from previous versions. 2024 LG [.xlsx] | … [.xls] | 2014 LG [.xls] | 2013 LG [.xls] | Data for 2012 and prior Data Notes: Data for 2012 and prior are not …
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-ratesWallace Fire District – Board Oversight (2024M-126)
… For example, the Board did not use competitive methods to purchase a used 2008 brush truck (mini pumper) that cost … The Treasurer did not submit periodic financial reports to the Board, including monthly bank reconciliations, monthly Treasurer’s reports and budget-to-actual reports. The Board adopted an unrealistic budget …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Town of Butler – Financial Management (2024M-119)
… maintained an excessive unrestricted fund balance in the townwide and TOV funds. As of December 31, 2023, the … encumbrance for a plow truck that was not recorded in the accounting records or reported on the 2023 Annual …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… in GASB Statement 63, the basis of accounting refers to when revenues, expenditures, expenses, and transfers - and … future. A fund’s basis of accounting is inseparably tied to its measurement focus. Funds that focus on total economic … increases and decreases in financial resources only to the extent that they reflect near-term inflows or outflows …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusState Comptroller DiNapoli Releases Audits
… 30, 2019, Williamsburg reported approximately $11 million in reimbursable costs for the SED preschool cost-based program. Auditors identified $822,224 in reported costs that did not comply with the requirements … taxpayers or identify potential sources of payment. In a prior audit, issued in August 2021, for a significant …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-auditsOyster Bay-East Norwich Central School District - Information Technology (2018M-22)
… did not: Provide cybersecurity awareness training to all employees. Disable or remove unnecessary user accounts … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Provide employees with … and have initiated, or indicated they planned to initiate, corrective action. … Oyster BayEast Norwich …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/oyster-bay-east-norwich-central-school-district-information-technologyBrighter Choice Charter School for Boys - Payroll (2018M-139)
… Audit Objective Determine whether internal controls were in place to ensure that employee compensation was accurate, …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/10/12/brighter-choice-charter-school-boys-payroll-2018m-139