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Pennellville 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 … Schroeppel, Oswego County. The District, which contracts to provide fire protection services to the Town, is governed by a five-member Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mTown of Allen – Town Clerk Collections (2024M-120)
… (Board) to determine whether all collections for culvert pipe sales were properly recorded, reported and remitted to …
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)
… Key Findings The Village’s internal controls over billing, collecting and enforcing water fees need to be improved. The … Recommendations Segregate the Clerk’s water billing and collecting duties or implement compensating controls, such as …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Clarendon Fire Company – Financial Activities (2023M-50)
… and invoices, and that credit card payments are made in a timely manner. Company officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50Village of Corfu - Sewer Operations (2018M-133)
… complete report - pdf] Audit Objective Determine whether the Board and Village officials effectively managed sewer … collecting and recording sewer rent revenue. Key Findings The Board routinely adopted budgets that were not reasonably estimated, resulting in operating deficits. The Board did not develop and adopt multiyear capital and …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-corfu-sewer-operations-2018m-133State Comptroller DiNapoli Releases Municipal and School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Roslyn Union Free School … descriptions with the manufacturer’s name for 175 devices and model information for 201 devices. Auditors reviewed 60 … devices to confirm the devices were properly inventoried and physically located at the district and determined that …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0Moravia Central School District – Cafeteria Operations (2016M-4)
… elected seven-member Board of Education. Budgeted school lunch appropriations for the 2015-16 fiscal year were … or irregularities. Key Recommendations Analyze school lunch fund operations by completing a cost-per-meal analysis …
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)
… year totaled approximately $31 million. The District’s high school extra-classroom activity (ECA) funds were … of the activity fund. Investigate all unaccounted-for high school ECA funds and take appropriate action to recover any money determined to be due to the high school ECA clubs. …
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
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of … No. 3 and West Sand Lake Fire District No. 1 . “In today’s fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Town of …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 307
… use of the new deduction code 321, MedAmerica Long Term Care Insurance Program. Affected Employees All employees who … the use of the new deduction code 321 MedAmerica Long Term Care Insurance Program …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/307-new-insurance-program-medamerica-long-term-care-insuranceIII.6 SFS Reporting – III. Statewide Financial System (SFS)
… screens give agency financial system users the ability to filter data and to output the results in a format that best … determine if a report should be scheduled within a batch. Near real-time reports generally provide financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii6-sfs-reportingState Agencies Bulletin No. 2128
… Purpose The purpose of this bulletin is to notify agencies of the new NYS-Ride pre-tax parking deduction code, 511. … The purpose of this bulletin is to notify agencies of the new NYSRide pretax parking deduction code 511 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2128-new-deduction-code-511-new-york-state-nys-ride-pre-tax-parkingTown of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… Purpose of Audit The purpose of our audit was to evaluate the selected Town financial operations for the period January 1, 2011 to December 31, 2012. Background …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267CUNY Bulletin No. CU-411
… for Deduction Code 380, AFLAC Voluntary Supplementary Insurance Program. Affected Employees Employees in Bargaining … from AFLAC to start, change or cancel deductions for this insurance program. Agency Actions No agency action is … for Deduction Code 380 AFLAC Voluntary Supplementary Insurance Program …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-411-change-eligibility-aflac-voluntary-supplementary-insuranceUnified Court System Bulletin No. UCS-75
… Purpose To notify the Unified Court System of the new payroll Deduction Code 531 , Liberty Mutual Insurance. … To notify the Unified Court System of the new payroll Deduction Code 531 Liberty Mutual Insurance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-75-voluntary-liberty-mutual-insurance-program-certain-employeesTown of German – Supervisor’s Records and Reports (2023M-54)
… financial reports to the Board. File AFRs and tax cap forms as required. Annually audit the Supervisor’s records. …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54LaFargeville Central School District – Information Technology (2021M-192)
… information technology (IT) controls over physical IT assets and nonstudent network user account access. Key … did not establish adequate IT controls over physical IT assets and non-student user account access to the District’s … communicated confidentially to officials, we found: 235 IT assets costing $108,462 were not recorded in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Town of Pulteney – Financial Management and Information Technology (2012M-177)
… inventory, or sanitizing computer equipment before disposal. Key Recommendations Adopt written policies and the …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-pulteney-financial-management-and-information-technology-2012m-177Le Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… Business Officers. Bank withdrawals and expenditures over $500 were not authorized by the membership and cash … from the Association’s bank accounts to the Department’s checking account. In addition, four transfers totaling $8,600 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Town of Prattsville – Justice Court (2012M-243)
… determine if there are additional payments held that would affect the amount of calculated cash surplus and shortage …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243