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Valley Stream Central High School District – Payroll (2016M-19)

… Purpose of Audit The purpose of our audit was to review the District’s payroll transactions for the period … Nassau County. The District provides educational services to students in grades 7-12 of the following Union Free School … ensured the accuracy of salaries and wages paid to employees. Key Recommendations There were no …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/valley-stream-central-high-school-district-payroll-2016m-19

Fayetteville-Manlius Central School District – Claims Audit Process (2016M-196)

… audit was to examine the District’s claims audit process for the period July 1, 2014 through December 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $78.9 … that claims are adequately documented and supported, are for appropriate purposes and are audited and approved prior …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/fayetteville-manlius-central-school-district-claims-audit-process-2016m

Operational Advisory No. 36

… Subject: GFO Updates – Postage/Shipping account codes Guidance : The Office of the State Comptroller (OSC) has updated the guidance for the use of account codes 55203, Postage and 55220, Shipping.  Account …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codes

Private Equities

… LLC Private Equity Program One Lincoln Street, Suite 1700 Boston, MA 02111 (617) 348-3541 … Edward Powers Email: [email protected] Muller & Monroe Asset Management, LLC Private Equity Program 180 North … , [email protected] Sample commitment: $5 million to $25 million Program Guidelines Life-Cycle Stage:  Early to …

https://www.osc.ny.gov/common-retirement-fund/emerging-manager/private-equity

Schuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)

… Purpose of Audit The purpose of our audit was to review the Agency’s … processes for monitoring projects. Recapture provisions do not include specific requirements for recourse and plans … implementation or potential penalties for projects that do not meet their goals. Key Recommendations Establish …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-and

Columbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)

… Chair. The Chair is the County's chief executive officer. In 2012, the County's total expenditures were $145,141,973. …

https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenue

Global Concepts Charter School – Cash Disbursements (2017M-126)

… Purpose of Audit The purpose of our audit was to evaluate the cash disbursement process for the period July … bylaws were followed and at times allowed the Board Chair to control all aspects of the disbursement and purchasing … and update cash disbursement and purchasing policies to ensure they are consistent with the charter and bylaws. …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126

Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)

… the performance of businesses receiving assistance from the Agency. Key Recommendations Develop a policy that …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-and

Comptroller DiNapoli Releases School Audits

… P. DiNapoli today announced his office completed audits of the Avoca Central School District , Fire Island Union Free … and the Roosevelt Union Free School District . “In an era of limited resources and increased accountability, it’s … County) District officials maintained accurate records of the accrual and use of employee leave time. Leave time is …

https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1

Copiague Fire District– Mechanic Shop Operations (2021M-93)

… benefit. Shop employees used at least $5,365 of District funds to purchase auto parts to repair vehicles not owned by …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93

Rockville Centre Union Free School District – Information Technology (2023M-140)

… complete report – pdf] Audit Objective  Determine whether Rockville Centre Union Free School District (District) officials …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023m

Village of Hewlett Neck – Treasurer’s Duties (2022M-159)

… Neither the Board, nor the Treasurer, provided oversight to compensate for these incompatible duties .  As a result: … authority in Village Law for the Clerk and Board members to sign checks in the absence of the Treasurer, Deputy … of financial operations. Implement corrective action to the CPA management letter recommendations. Village …

https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159

Town of Smithtown – Departmental Operations (2017M-66)

… 31, 2016. Background The Town of Smithtown is located in Suffolk County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66

Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)

… 13, 2016. Background The Town of Minisink is located in Orange County and has a population of approximately 4,500. …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14

Town of Berne – Board Oversight (2021M-77)

… B includes our comment on an issue that was raised in the Town’s response letter. … Determine whether the Town …

https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77

Bolton Central School District – Financial Condition (2013M-58)

… than $690,000 of unexpended surplus funds each year, for a total exceeding $2.1 million over a three-year period to help finance the ensuing year’s … that include realistic estimates for expenditures based on contractual and historical data. Discontinue the practice …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58

Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)

… highway funds for the period January 1, 2011, to September 30, 2012. Background The Town of Halfmoon is located in …

https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55

Village of Albion – Water and Sewer Rents (2013M-108)

… Purpose of Audit The purpose of our audit was to examine internal controls over the billing and collection … of water and sewer rents for the period January 1, 2010, to March 15, 2013. Background The Village of Albion is … large meters were tested and calibrated on a regular basis to help ensure that bills, especially those for the Village’s …

https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108

Town of Cortlandville – Fuel Purchases (2012M-171)

… The Town receives a fleet discount by purchasing fuel from a national gas station chain. During our audit period …

https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171

Conclusion – Improving the Effectiveness of Your Claims Auditing Process

… internal controls. When a thorough and deliberate audit of claims is conducted, a message is sent to all officers and … strong claims auditing process, the control consciousness of its staff is enhanced, because officers and employees will be cognizant that a careful review of claims will occur before public funds are disbursed. As …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusion