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Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… legal counsel to determine the District’s appropriate course of action regarding the District’s billing errors. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billingBarnard Fire Department – Financial Controls (2015M-134)
… 2014. Background The Barnard Fire Department is located in the Town of Greece, Monroe County. The Department, which … The Board did not enforce the financial provisions in its bylaws and did not adopt policies and procedures to … Committee to perform the key financial duties as stated in the bylaws. Present the statutorily required Directors’ …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Goshen Central School District – Financial Condition (2017M-46)
… Background The Goshen Central School District is located in the Village of Goshen, Orange County, and serves students who reside in the Village of Goshen and the Towns of Goshen, Chester, … fiscal year total approximately $67 million. Key Findings In fiscal years 2011-12 through 2015-16, the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46State Agencies Bulletin No. 1899
… Purpose The purpose of this bulletin is to notify agencies that OSC will be unable to print SFS checks for Payroll Check Reissues, Reversals, Exchanges and Direct Deposit … from SFS. OSC will continue to receive and process stop payment and reissue payroll check requests. OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1899-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsWashington County – Procurement (2017M-224)
… County is located in the eastern part of New York State and has a population of approximately 63,000. The …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224State Comptroller DiNapoli Releases Municipal and School Audits
… local government audits were issued. Cuddebackville Fire District – Board Oversight (Orange County) The board did not provide adequate oversight of the …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsAusable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… The Ausable Valley Central School District is located in Clinton, Essex and Franklin Counties. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedChamplain Joint Youth Program – Oversight of Financial Activities (2017M-21)
… participating municipalities each appoint a recreation director, and the three directors are collectively responsible for the Program’s day-to-day program administration. Program expenditures in … documentation, such as duplicate press-numbered receipts or daily collection reports. The Town of Champlain’s …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… Purpose of Audit The purpose of our audit was to determine if District controls to ensure that financial activity are properly recorded and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Town of Dayton - Supervisor's Records and Reports (2019M-189)
… records and reports. Key Findings The Supervisor: Did not maintain complete and accurate financial records and … not issue receipts. Did not submit an annual accounting to the Board for its audit of the Supervisor’s records. Key … action. Appendix B includes our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189West Valley Central School District – Financial Management (2013M-178)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations including the … Board-appropriated unexpended surplus funds was not needed to fund District operations. Because the amount of unexpended … officials transferred money in excess of this limit to various District reserve funds. As a result, reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Town of Johnsburg – Management Oversight and Online Banking (2013M-6)
… July 31, 2012. Background The Town of Johnsburg is located in Warren County and is governed by a Town Board which …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Urban Choice Charter School – Information Technology (2013M-53)
… July 1, 2010, to December 18, 2012. Background The Urban Choice Charter School is located in the City of Rochester and … Urban Choice Charter School Information Technology 2013M53 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53Village of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… Purpose of Audit The purpose of our audit was to examine the Clerk-Treasurer’s records and reports for the … submitted an inaccurate 2016 annual update document (AUD) to OSC that was 88 days late. The Board did not perform, or contract with an independent auditor to perform, an annual audit of the Clerk-Treasurer’s books …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114Otisco Fire District – Financial Operations (2016M-415)
… management procedures in place to annually report the District’s financial activity, review monthly reports and ensure District audit requirements were met for the period January … 1, 2015 through July 31, 2016. Background The Otisco Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Slaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… of the State, distinct and separate from the Town of Caroline and the County of Tompkins in which it is located. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialTown of Lincoln – Financial Management (2013M-245)
… 2012. Background The Town of Lincoln is located in Madison County and has a population of approximately 2,000. The Town … the records and reports of the Supervisor or Town Clerk-Tax Collector. Key Recommendations Develop a formal plan to use …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245United HealthCare – Empire Plan Drug Rebates
… under its contract with the Department for selected drug manufacturers. The audit covered the period January 1, 2011 … 31, 2013 and included a review of revenue from five drug manufacturers. Background The New York State Health Insurance … United is required to negotiate agreements with drug manufacturers for rebates, discounts, and other …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/united-healthcare-empire-plan-drug-rebatesUnified Court System Bulletin No. UCS-94
… Purpose To notify agencies of the new Deduction Code 436, PC Courts Universal Life. Affected Employees Employees in … To notify agencies of the new Deduction Code 436 PC Courts Universal Life …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-94-new-deduction-code-certain-employees-unified-court-systemTaxable Travel
… entitled to reimbursement for expenses to travel from his home (or rental vehicle pick-up location) to his work area, …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travel