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Town of Lincoln - Disbursements (2022M-198)
… which they were paid and one bookkeeper received $1,751 in additional pay with no evidence of approval. Key …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Village of Hunter – Financial Operations (2023M-164)
… The Board did not: Ensure Board actions were captured in the Village record and transparent to the public, …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Farmingdale Union Free School District – Payroll (2024M-22)
… Did not budget for overtime separate from other payroll expenditures. As a result, District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… ability to recover from an unexpected IT disruption. In addition to finding sensitive IT control weaknesses that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationDiNapoli: New Law Makes It Easier for the Comptroller To Return Your Lost Money
… Luis Sepúlveda and Assemblymember John T. McDonald III. “My office holds over $19 billion in unclaimed funds, and we … can easily claim their money. By simplifying the process, my office will be able to return lost money even faster while …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-new-law-makes-it-easier-comptroller-return-your-lost-moneyTown of Evans – Employee Benefits (2024M-53)
… by these employees was recorded incorrectly or not at all in the payroll system. Four separation payments totaling …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53Village of Catskill – Accounting Records and Reports (2024M-66)
… account balances totaling $1.1 million at May 31, 2023 in the accounting records. Comply with New York State General …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Hammond Fire District – Board Oversight (2024M-151)
… requires each Board member to complete fiscal training in a timely manner. One Board member has not yet completed …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151City of Ogdensburg - Payroll Processing – (2014M-207)
… the payroll expenditure totals into the central accounting records, but does not review the individual employee names …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207C.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… funds during the period October 2009 to December 2012. In addition, during this period, the President made …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194CUNY Bulletin No. CU-136
… this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. … This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-136-dues-and-agency-shop-fee-increase-city-employees-unionEast Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… Bloomfield and certain areas of the Town of Canandaigua in Ontario County. The Department is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsOnteora Central School District – Information Technology (2015M-92)
… Purpose of Audit The purpose of our audit was to determine whether the District’s IT assets were adequately … The Onteora Central School District serves students in the Ulster County Towns of Hurley, Marbletown, Olive, … The Board did not establish an acceptable use policy, a computer security plan, a disaster recovery plan, policies …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… unneeded network user accounts: 181 for students no longer in the District.These students left the District between June …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationTown of Western - Supervisor’s Records and Reports (2022M-184)
… of Western (Town) Supervisor maintained complete, accurate and timely financial records and reports. Key Findings The … financial records and has been unable to obtain bonding for a capital project. In addition, the highway fund owes the … Key Recommendations Maintain accurate and complete accounting records. Provide reliable monthly financial …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Cost-of-Living Adjustment – Divorce and Your Benefits
… with a share of the COLA, unless otherwise indicated. For example, NYSLRS will interpret DRO that define the …
https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustmentCicero Fire District – Financial Condition (2023M-132)
… and monitor and rebuild the District’s fund balance, there is a risk that the District may not have sufficient financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132DiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… Property tax levy growth for school districts and 10 of the state’s … Tax Cap and Tax Cap Compliance web page https://www.osc.ny.gov/local-government/property-tax-cap … Property tax levy …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearScio Central School District – Capital Assets (2024M-45)
… agreed with our recommendations and indicated they intend to initiate corrective action. … Determine whether Scio …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Village of Sidney – Financial Activities (2023M-14)
… delinquent real property taxes. Maintain proper accounting records and provide the Board with adequate reports to make …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14