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Town of Owego - Water Fund Operations (2021M-205)
… district had operating surpluses of over $465,000 in 2019 and $395,000 in 2020. 28 percent of the water produced, or … calculated correctly using Board-approved rates. Review and approve all adjustments prior to implementation by the … performed, determine where significant deficiencies exist and correct any issues noted. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205Long Lake Central School District – Capital Project (2021M-183)
… for appropriate purposes. Maintained adequate project records necessary to account for and monitor the project and accurately separated revenue sources in the accounting records during the audit period to ensure unexpended funds …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183Copiague Fire District – Credit Card Purchases (2019M-98)
… card purchases were necessary, adequately supported and for legitimate District purposes. Key Findings Of 1,174 … by $5,047. The Board approved 28 charges totaling $5,786 for refreshments that were in violation of New York State … Law. The Board approved $1,488 in charges that were not for valid District purposes. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
… Determine whether the Ravena-Coeymans-Selkirk Central School District’s (District) extra-classroom activity (ECA) … … Determine whether the RavenaCoeymansSelkirk Central School Districts District extraclassroom activity ECA and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activityPleasantville Union Free School District – Claims Auditing (2022M-136)
… report – pdf] Audit Objective Determine whether the Pleasantville Union Free School District (District) Board of … they will take corrective action. … Determine whether the Pleasantville Union Free School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136Village of Northville – Joint Youth Activity Program (2016M-339)
… activity’s financial activities were properly recorded and reported and collections were adequately safeguarded for the period June 1, 2014 through May 31, 2016. Background The joint youth …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Apalachin Fire District – Oversight of Financial Operations (2013M-25)
… the oversight of the District’s financial operations for the period January 1, 2012, to February 4, 2013. … general fund budget totaled approximately $744,000 for the 2012 fiscal year. Key Findings The District does have … of State Comptroller. The Board does authorize each claim for payment and indicates their approval by affixing their …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25X.3 Overview – X. Guide to Vendor/Customer Management
… entering vendor information in the Statewide Financial System or by providing the information to the Vendor Management Unit (VMU). Subsection A of this chapter provides … to: use the Vendor Add Portal in the Statewide Financial System (SFS) to directly register individuals or entities in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overviewJordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… financial condition for the period July 1, 2013 through June 30, 2017. Background The Jordan-Elbridge Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementYonkers City School District – Fixed Assets (2015M-229)
… 10 could not be located, nine could not be located on an asset list and 20 that were recorded as disposed of did …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Town of Erin – Town Clerk and Justice Operations (2016M-315)
… through June 17, 2016. Background The Town of Erin located in Chemung County and has a population of approximately … Deposit and remit tax collections to the Supervisor in accordance with statute. Accurately report the …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315Village of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)
… adequately monitor cash receipts and disbursements . Due to the lack of oversight and compensating controls, there is an increased risk that errors and/or irregularities could … Board did not establish sufficient compensating controls to help ensure cash was safeguarded. The Board did not …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-east-syracuse-board-oversight-cash-receipts-and-disbursements-2023m-79East Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… extra pay. Errors occurred in the leave records maintained for 13 of the 26 (50 percent) employees tested. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mPlattekill Public Library – Procurement and Investment of Funds (2020M-143)
… policies, or with statutory requirements relating to investments. The Board did not: Ensure required quotes … providers receiving payments totaling $24,009. Adhere to its investment policy by limiting the investment decisions … of professional services and ensure competition is obtained for such services. Ensure future investments are …
https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143Bolivar-Richburg Central School District - Financial Management (2019M-17)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … reserve policy, including plans for the use of reserves in accordance with applicable statutes. District officials … action. Appendix B includes our comment on an issue raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Travel Advisory No. 17
… Meals to State Employees As a reminder, the Office of the State Comptroller (OSC) Travel Manual states if the … charge to the employee, that fact including the name of the purchasing agency, must be indicated on the employee’s … Also, meals an agency or third party provides as part of an assignment are not reimbursable. Therefore, employees …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesData Breach
… Services to notify, within 24 hours following the discovery of a data breach or receiving notice of a data … Services to notify within 24 hours following the discovery of a data breach the chief information officer or …
https://www.osc.ny.gov/legislation/data-breachPort Washington Union Free School District – Payroll (2025M-38)
… of the District’s total expenditures of $187.3 million for the same period. The District paid 239 clerical, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38CUNY Bulletin No. CU-298
… Allowance Payment. Affected Employees City University of New York employees in the following titles: Campus … for the titles listed above is pursuant to Section 9 of the Blue Collar Agreement and the memorandum from Carmelo … eligibility requirements and payment amounts. Effective Date(s) Checks dated June 21, 2007 Agency Actions Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-298-june-2007-uniform-allowance-paymentRomulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… these years and did not include more than $3.7 million in intended reserve funding. In addition, the Board has not adopted comprehensive … District officials retained an annual average of $798,735 in the debt service fund over the past four years (2013-14 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-state