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Town of North Castle – Cash Disbursement (2013M-32)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over cash … January 1, 2011, to July 31, 2012. Background The Town of North Castle is located in Westchester County. The Town … Town of North Castle Cash Disbursement 2013M32 …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Village of Clifton Springs – Board Oversight (2014M-099)
… The Village of Clifton Springs is located in the Towns of Manchester and Phelps, in Ontario County. The Village, which …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099New Paltz Central School District – Payroll (2021M-45)
… accurately but did not establish adequate controls over payroll. Payroll was not always properly reviewed and certified before … the months reviewed. The District has not performed a payroll audit or payout test (e.g., requiring employees to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Unadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… rate does not exceed SED’s maximum allowable tuition rate. Consult with SED to obtain the guidelines for calculating a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationVillage of Deposit – Claims Auditing (2023M-173)
… Board of Trustees (Board) required adequate support for credit card claims. Key Findings Of the 93 credit card purchases … without having support to show funds were being expended for legitimate Village purposes and increased the risk for … Village Board of Trustees Board required adequate support for credit card claims …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173Town of Preble – Non-Payroll Disbursements (2023M-17)
… report – pdf] Audit Objective Determine whether the Town of Preble (Town) Board (Board) and Town Supervisor (Supervisor) provided adequate oversight of non-payroll disbursements. Key Findings The Board and … bank reconciliations, bank statements, canceled check images and supporting documentation for disbursements. Town …
https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17Village of Johnson City – Sexual Harassment Prevention Training (S9-23-16)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees. Of the 20 total …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/village-johnson-city-sexual-harassment-prevention-training-s9-23-16Pine Valley Central School District - Financial Management (2019M-35)
… the 2015-16 through 2017-18 fiscal years, the Board raised real property taxes by $50,000 during that same period. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… by the Agency’s written procedures. Adequately track garbage disposal sticker and compost pass inventories and … cash collection. Perform periodic physical inventories of garbage disposal stickers and compost passes and investigate …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityThree Town Fire District - Board Oversight of Financial Activities (2018M-106)
… insurance premiums totaling $43,334 that included coverage for property and equipment not owned by the District. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106Monroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
… activity (ECA) clubs and central treasurers safeguarded funds by properly recording and disbursing funds. Key Findings The Board and District officials did not … activity ECA clubs and central treasurers safeguarded funds by properly recording and disbursing funds …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019mPoughkeepsie City School District – Information Technology (2019M-166)
… employees were not provided with IT security awareness training. The District did not have service level agreements … personnel receive up-todate IT security awareness training. Ensure that all IT services are provided based on a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166Waverly Central School District - Financial Operations (2019M-136)
… approved by the claims auditor. The senior account clerk’s leave accrual records contained errors, and her sick leave balances exceeded the contractual maximum by 111 days. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136Stony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)
… establish policies or implement any procedures governing debit card use or review or approve any card-related transactions. … and reviewing financial records. Review and approve all debit card transactions before card purchases are made. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015mMiddletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… Purpose of Audit The purpose of our audit was to examine whether the Board ensured that cash disbursements … Key Findings Policies and procedures are not sufficient to ensure that the Treasurer properly records and reports …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mExamples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental … and Changes in Fund Balances Governmental Funds For the Year Ended December 31, 2002 General Fund HUD Programs … Health and sanitation 6,070,032 6,070,032 Cemetery 706,305 706,305 Culture and recreation …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1Town of Sodus – Financial Management and Professional Services (2013M-99)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and procurement of … inaccurate revenue and expenditure estimates, which led to the accumulation of significant surplus funds. The Board … funds. Consider amending the Town’s procurement policy to include the use of competitive methods when procuring …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-sodus-financial-management-and-professional-services-2013m-99State Comptroller DiNapoli Releases Municipal Audits
… totaling $7,050 or 49% of the collections recorded from Jan. 1, 2020 through May 6, 2021 were not deposited within three days, as required. The … decrease in real property taxes. The board also adopted a 2021 budget with a $749,159 increase in the tax levy over the …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits-0Federal Employment Loss in NY in 2025 – Federal Funding and New York
… employees has dropped from a high of approximately 147,000 in 2000, the annual average number of federal employees in New York has remained relatively steady between 113,000 and 117,000 since 2013. 1 In 2025 this stability was interrupted with a significant …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-employment-loss-ny-2025Challenging a Determination – State University Police Plan
… We can pay only those benefits authorized by law, and cannot pay you any benefits if you do not meet all the … denied or improperly calculated, you may request a hearing and redetermination to be held before an independent hearing officer. Your request must be in writing and filed with the Hearing Administration Bureau within four …
https://www.osc.ny.gov/retirement/publications/1823/challenging-determination