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Greenville Central School District – Information Technology (2016M-221)
… The Greenville Central School District is located in the Town of Greenville in Greene County. The District, which operates two schools … content filtering to ensure that staff and students are in compliance with the District’s acceptable use policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221Western New York Maritime Charter School – Financial Operations (2015M-124)
… Maritime Charter School, which is located in the City of Buffalo, is a public school financed by local, State and …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Charlotte Valley Central School District – Financial Condition (2013M-232)
… audit was to examine the District’s financial activities for the period July 1, 2011 to May 14, 2013. Background The … members. The District’s general fund budgeted expenditures for the 2012-13 fiscal year were approximately $8.6 million. … and the Board did not develop reasonable budget estimates. For fiscal years ending 2007-08 through 2011-12, the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… Purpose of Audit The purpose of our audit was to determine if the Mayor and Board properly monitored the … Village’s fiscal operations for the period June 1, 2011, to February 6, 2013. Background The Village of Smyrna is … oversight of her work; did not require the Clerk-Treasurer to provide monthly financial reports for monitoring the …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… 1, 2009, to July 31, 2012. Background The Village of Old Field is located in the Town of Brookhaven, in Suffolk … Village of Old Field Misappropriation of Village Funds and Selected …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialVillage of Herrings – Financial Operations and Sale of Land (2013M-41)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … The Board did not take sufficient action to ensure the sale of unneeded Village-owned property to the Mayor for $500 … Village of Herrings Financial Operations and Sale of Land 2013M41 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41State Comptroller DiNapoli Releases School Audits
… Enlarged City School District , Miller Place Union Free School District and the Peru Central School District . … for general operating expenditures. Miller Place Union Free School District – Check Signing (Suffolk County) The … Cortland Enlarged City School District Miller Place Union Free School District and the Peru Central School District …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits-0City of Lackawanna – Garbage Collection Fees (2021M-206)
… for assessing and billing garbage fees. 30 of 33 properties reviewed (91 percent) were not assessed and/or … fees in accordance with the Code. Twenty-five of these properties were underbilled a total of $6,350. 16 … the DPW Commissioner prepared memos indicating 10 City properties required garbage fee assessment and/or billing …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206Town of Wawayanda – Financial Operations (2024M-160)
… operations? Audit Period January 1, 2023 – September 17, 2024. We extended our audit period back to January 1, 2019 to … (Accountant) to make journal entries, reconcile the bank accounts and file the mandated Annual Financial Reports … Town officials maintained an excessive number of bank accounts 1 which limited their ability to properly manage …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160State Agencies Bulletin No. 1870
… purpose of this bulletin is to provide agency instructions for processing the 2020 CSEA ASU Work-Related Clothing … SFS Business Unit Dept. Value Program Value Fund Value Acct Code Budget Reference OER01 1120220 24250 10050 54001 … residents and 0.50% for Yonkers non-residents. Payroll Register and Employee’s Paycheck/Advice Earnings Code UA0 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1870-2020-csea-work-related-clothing-allowance-asuState Agencies Bulletin No. 1965
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2021 CSEA ASU Work-Related Clothing Allowance. Affected Employees Employees in the Administrative Services Unit (ASU) – BU02 who meet the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1965-2021-csea-work-related-clothing-allowance-asu-employees-representedSUNY Bulletin No. SU-319
… must provide each SUNY campus with the query results for review of the ‘two-year look back’ salary, and … Date fields. Enter employees’ date of membership into Election Date field. Carry the same election date forward from previous page. Enter employees’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-319-two-year-look-back-tier-6-suny-optional-retirement-planPortville Central School District – Financial Condition (2013M-384)
… our audit was to review the District’s financial condition for the period of July 1, 2012 through November 13, 2013. … Board of Education. Budgeted general fund expenditures for the 2013-14 fiscal year are approximately $16 million. … Real Property Tax Law statutory limits and develop a plan for the use of excess fund balance. Develop a policy for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Greenport Union Free School District – Financial Condition (2014M-203)
… and that do not result in the appropriation of unexpended surplus funds that will not be used. Ensure that the District’s unexpended surplus fund balance is in compliance with statutory limits and develop a plan to reduce the surplus in a manner that benefits District taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203Town of Stephentown – Records and Reports (2012M-209)
… reconciliations and ensure that any differences disclosed by the reconciliation process are promptly identified and …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209Addison Central School District – Procurement of Professional Services (2023M-6)
… services. Key Findings District officials did not seek competition for most professional services in accordance … policy. District officials: Paid approximately $365,000 to 12 of the District’s 14 professional service providers without seeking …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6Village of Candor – Fund Balance (2017M-148)
… May 31, 2017. Background The Village of Candor is located in the Town of Candor in Tioga County and has a population of approximately 850. … Although fund balance declined by $117,000 (35 percent) in 2016-17, the balance as of May 31, 2017 was $213,000, or …
https://www.osc.ny.gov/local-government/audits/village/2017/10/27/village-candor-fund-balance-2017m-148Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… whether Authority officials procured goods and services in accordance with the procurement policy and applicable … Background The Poughkeepsie Housing Authority is located in the City of Poughkeepsie, in Dutchess County. The … low-rent housing for qualified individuals, is governed by a seven-member Board of Commissioners. Expenditures for the …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologyCity of Jamestown – Financial Condition (2016M-298)
… January 1, 2012 through August 19, 2016. Background The City of Jamestown is located in Chautauqua County and has … City of Jamestown Financial Condition 2016M298 …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298West Genesee Central School District – Segregation of Duties (2016M-303)
… to verify that funds were deposited into a District bank account. Key Recommendations Develop and implement cash …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303