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Washingtonville Central School District – Reserve Funds (2014M-45)
… was to examine the District’s management of reserve funds for the period of July 1, 2012 through October 29, 2013. … The Washingtonville Central School District is located in the Town of Blooming Grove, including the Village of … of the Towns of Cornwall, Hamptonburgh and New Windsor in Orange County. The District operates five schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… Determine whether the Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) officials … properly managed and monitored building access badge accounts. Key Findings BOCES officials did not properly … 48 badges (55 percent) that were no longer needed out of the 87 active non-employee individual badge accounts. …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingMiddleburgh Central School District – Financial Condition (2013M-206)
… The Middleburgh Central School District is located in Schoharie and the Albany Counties. The District is … District officials had knowingly generated surpluses in the past to prepare for economic difficulties, they have …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206City of Oswego – Community Development (2015M-108)
… in place to determine when it is appropriate to write off delinquent loans that are uncollectable. The City donated … with advice of counsel, when it is appropriate to write off these loans. Refrain from making gifts of real property …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Clymer Central School District – Payroll (2023M-168)
… pay rates were accurate or that compensation was paid in compliance with employment agreements. As a result, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. District … 16 employees’ pay. Paid five employees a total of $4,792 for retroactive raises that were not authorized by the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. As a result, they were not transparent with … and the District levied more taxes than needed to fund operations. The Board overestimated appropriations from …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mVillage of Hewlett Bay Park – Financial Management (2022M-30)
… more taxes were levied than needed to fund operations. For example, about $6,000 was needed to balance the budget in 2020-21; however, the property tax levy was $209,000. For … an excessive level of unassigned surplus fund balance in the general fund. Balances ranged between $273,348 and …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Travel Advisory No. 12
… Subject : To clarify how to claim reimbursement for mileage using the … Office of the State Comptroller updated Sections XIII.3 – Record Retention – Travel and Expense and XIII.4 – Employee …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … County) The board did not provide adequate oversight to ensure that the commission’s financial activity was … The director did not maintain complete records to account for the fees collected from each program and did …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1494
… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1494-organization-new-york-state-managementconfidential-employeesClinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… for financial transactions. The Treasurer did not keep a complete and accurate account of all receipts and … Treasury Department, as required by May 15 each year, or an annual report relating to the use of fire insurance …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialTown of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… the statutory limit by $4,394 and the Board did not pass a resolution to override the limit. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialLowville Academy and Central School District – Financial Condition (2015M-220)
… expenditures and used very little of the revenue from the District’s wind power agreement to reduce real …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mLimestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… provided and investigate all transactions conducted by the Club Treasurer. Ensure that the Company Treasurer’s financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mCampbell-Savona Central School District – Financial Condition (2015M-42)
… by an elected seven-member Board of Education, operates two schools with approximately 890 students. Budgeted general … was brought to the District’s attention during OSC’s last two annual budget reviews. Because the Board adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42North Syracuse Central School District – Payroll Access and Certification (2016M-178)
… evaluate the District’s controls over payroll user access and payroll certifications for the period July 1, 2014 … School District is located in the Towns of Cicero, Clay and Salina, Onondaga County. The District, which operates 10 … Review the access rights granted to current users and ensure that all users’ access rights are limited to those …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationVillage of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… (Village) Clerk-Treasurer maintained complete, accurate and up-to-date accounting records and reports. Key Findings This audit contains similar findings and recommendations to our 2012 audit of the Village. The … Canton Village ClerkTreasurer maintained complete accurate and uptodate accounting records and reports …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Village of Hempstead – Budget Review (B7-16-4)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s proposed budget for the 2016-17 fiscal year. Background Chapter 646 of … Village of Hempstead Budget Review B7164 …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Stamford Central School District – Fund Balance Management (2022M-199)
… million (14 percent) and planned to use fund balance to cover operating deficits when the District realized operating … employees reserve balance of $602,749 was sufficient to cover expenditures for five years. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over information … technology (IT) for the period of June 1, 2011, to April 30, 2013. Background The Village of Westhampton … rights to the financial software are not given to someone involved in financial operations. Routinely generate …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173