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Annual Audit
… Purpose The objective of our examination was to determine whether claims were appropriate and complied … totaling over $830 million for four sole custody funds in 2016 – the Uninsured Employers Fund, the Special Fund for … automated payment system, where the claims are subjected to various system edits and validation checks, approved by …
https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-auditCUNY Bulletin No. CU-256
… new deduction code will show the current deduction amount and Year-to-Date balance beginning with paychecks dated June … OSC will automatically end date the current deduction code and insert a new effective dated row for the new deduction code. Agency Actions Agencies must use …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-256-change-cuny-health-insurance-deduction-codesComptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Bayport-Blue Point Public Library , Cincinnatus Fire District and the Claryville … County) The library’s employee leave accrual records are not accurate. Auditors found a total of 209.37 leave …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsLocal Government Ethics
… Local Government Ethics – A.8505 (Thiele) – Relates to conflicts of interest of municipal officers and employees, … ethics and boards of ethics; permits local codes of ethics to prohibit activities expressly permitted by article 18 of … the General Municipal Law. Memo Bill Text Status … Relates to conflicts of interest of municipal officers and employees …
https://www.osc.ny.gov/legislation/local-government-ethics-1Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
… - pdf ] Audit Objective Determine whether the Village of Montgomery (Village) Board of Trustees (Board) provided adequate oversight of the Treasurer’s office financial operations. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50Tuition Assistance Program – Metropolitan Learning Institute
… Purpose To determine whether the Metropolitan Learning Institute … program designed to provide funds for paying tuition costs in New York postsecondary institutions. Schools receiving TAP … Incorrect certifications include nine students who were not properly matriculated. For eight students, the school did …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/tuition-assistance-program-metropolitan-learning-instituteSchool District Bus Safety (2018-MS-4)
… providing adequate oversight over transportation functions to ensure the safe transportation of students. Key Findings Districts did not sufficiently monitor in-house drivers or contractual transportation vendors. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4Fishers Island Ferry District – Financial Operations (2016M-156)
… Ferry District is a component unit of the Town of Southold in Suffolk County. The District was created in 1947 by an act of the State Legislature, known as the … and neither employees nor managers are required to sign and certify that the hours reported on the time cards …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156Town of Allen – Town Clerk Collections (2024M-120)
… $3,000 within three business days of being collected for total daily aggregate collections exceeding $250, as … Town Board (Board) to determine whether all collections for culvert pipe sales were properly recorded, reported and remitted to the Supervisor for deposit. Recommendations The audit report includes eight …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Village of Rhinebeck – Water Fees (2013M-311)
… four elected members and an elected Mayor. The Village’s budgeted water fund expenditures were $862,000 for the … accounting system. The Board did not annually audit, or cause to be audited, the Treasurer’s records. Key … the Clerk’s water account adjustments. Annually audit, or cause to be audited, the Treasurer’s financial records. … …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Village of Corfu - Sewer Operations (2018M-133)
… Key Findings The Board routinely adopted budgets that were not reasonably estimated, resulting in operating deficits. The Board did not develop and adopt … audit, or contract with a certified public accountant to audit, the Clerk-Treasurer’s records. Village officials …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-corfu-sewer-operations-2018m-133Moravia Central School District – Cafeteria Operations (2016M-4)
… Purpose of Audit The purpose of our audit was to determine if cafeteria operations were properly managed … 2015. Background The Moravia School District is located in the Town of Moravia, Locke, Niles, Sempronius, Summerhill … year were $588,000. Key Findings District officials did not perform a cost-per-meal analysis and did not always …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… Purpose of Audit The purpose of our audit was to determine if the Board ensured that extra-classroom … The East Aurora Union Free School District is located in the Towns of Aurora, Colden and Elma in Erie County. The … $188,000 during the 2014-15 fiscal year. Key Findings Not all ECA fund receipts were deposited in a timely manner. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomComptroller DiNapoli Releases Municipal Audits
… the board consistently adopted budgets that included real property tax increases to finance the department’s requests … Town of Theresa – Internal Controls Over Claims Processing (Jefferson County) All vouchers tested had proper … not be achievable. The proposed budget complies with the property tax levy limit. … New York State Comptroller Thomas …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… Purpose of Audit The purpose of our audit was to review the financial condition of the sewer fund and the … 31, 2012. Background The Village of Cuba is located in Allegany County. The Village is governed by an elected … $282,000 for the sewer fund. Key Findings The Board did not adopt budgets for the sewer fund that provided sufficient …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15State Comptroller DiNapoli Releases School Audits
… District and the Yorktown Central School District . "In an era of limited resources and increased accountability, … school finances and operations, my office continues to provide taxpayers the assurance that their money is being … budgeting practices included appropriating fund balance not needed to fund operations and adopting budgets that …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-school-auditsTown of Hamlin – Financial Oversight and Information Technology (2012M-197)
… of any Town fund in its annual report to the Office of the State Comptroller (OSC). The Board has not established …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197Pennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Association’s … Pennellville Volunteer Fireman’s Association, Inc. is a not-for-profit corporation located in the Town of Schroeppel, Oswego County. The District, which …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mLaFargeville Central School District – Information Technology (2021M-192)
… user account access. Key Findings District officials did not establish adequate IT controls over physical IT assets and non-student user account access to the District’s network. In addition to sensitive IT control weaknesses that were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Town of German – Supervisor’s Records and Reports (2023M-54)
… Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The former … of fire protection fund revenues in the general fund for the 2020 through 2022 fiscal years. Did not provide …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54