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Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)

… than needed for the initial project and used the funds to make other non-voter approved renovations. Borrowed … agreement that did not clearly define the services to be provided and paid related claims that lack sufficient … $95,100. Release of this report was held in abeyance due to a separate Comptroller investigation involving the former …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-project

Brighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)

… The Board and officials did not provide adequate oversight to ensure disbursements were adequately supported, properly … Principal with an abstract of invoices or a list of checks to document the review and approval. The Principal or other … designated official did not review cancelled check images to ensure only approved disbursements were made. The Board …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72

Chenango Valley Central School District – Budget Review (B4-13-11)

… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … The Chenango Valley Central School District, located in Broome County, issued debt totaling $3.5 million to liquidate the accumulated deficit in the District’s general fund and school lunch fund as of …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11

White Plains City School District – Financial Management (2020M-71)

… The District’s fund balance over the past five years grew to $97.9 million, the equivalent of 43 percent of the … were overestimated in previous budgets and continued to be overestimated. District officials made year-end transfers totaling about $29 million to reserves. The transfers were made to stay within the …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71

Town of Summit – Town Clerk (2024M-51)

… Town Law (Town Law) Section 30 which required the Clerk to deposit all fees collected within three business days … exceed $250. Did not remit in a timely manner $6,000 to the Town Supervisor (Supervisor) and certain NYS agencies … with Town Law Section 27 which required the Clerk to remit fees collected on or before the 15th of the month …

https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51

Overview – Enhanced Reporting

… When you report to NYSLRS, you upload and submit an enhanced report file or … be more convenient for you depending on the data you need to submit. If you choose to upload a report file, your file must be formatted as a …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-formats/overview

Operational Advisory No. 25

… basis. SFS will schedule and communicate the dates for these activities. Agencies are encouraged to review …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/25-data-quality-advisory

Ethical Standards for State Agency Contractors Act

… functions or rendering a service or services pursuant to an information-risk contract.  Memo Bill Text Status … …

https://www.osc.ny.gov/legislation/ethical-standards-state-agency-contractors-act

Aspire of Western New York – Compliance With the Reimbursable Cost Manual

… the costs reported by Aspire of Western New York (Aspire) on its Consolidated Fiscal Report (CFR) were properly … calculated, adequately documented and allowable under the State Education Department’s (SED’s) guidelines, including … between the ages of three and five years. Pursuant to the State Education Law, providers such as Aspire are reimbursed …

https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manual

DiNapoli Halts $24 Million in Suspicious Tax Refunds

… 7,482 improper filings –an 18 percent rise from last year. To date, DiNapoli's office audited and approved 4.8 million … refund requests totaling $352.5 million are expected to be paid in the coming days. “Those who break the rules … “Tax cheats are continually coming up with new schemes to get money they aren’t entitled to. My office works …

https://www.osc.ny.gov/press/releases/2014/04/dinapoli-halts-24-million-suspicious-tax-refunds

Cancellation Confirmation

… unable to attend the 17 th Annual Emerging Manager & MWBE Conference. We hope to see you at next year’s conference! Note: Cancelling your conference registration does not automatically cancel your …

https://www.osc.ny.gov/common-retirement-fund/emerging-manager/cancellation-confirmation

Fredonia Central School District - Financial Management (2018M-33)

… in annual operating surpluses and a fund balance increase of more than $2 million (52 percent). As of June 30, 2017, unrestricted fund balance totaled more than $3.3 million and was 11 percent of the 2017-18 budgeted appropriations, exceeding the …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33

Town of Athens - Town Clerk/Tax Collector (2018M-41)

… in 2016 and $1.3 million in 2017 were not always remitted to the Supervisor and County Treasurer (Treasurer) in a … three weeks of January 2016 but remitted these collections to the Supervisor between four to six weeks later. Clerk fees and real property taxes were …

https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41

Portville Central School District - Financial Management (2018M-245)

… percent annual average) from 2015-16 through 2017-18. As of June 30, 2018, unappropriated, unrestricted fund balance totaled $1.4 million and was almost 8 percent of 2018-19 appropriations, exceeding the 4 percent statutory … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245

South Glens Falls Central School District - Fund Balance (2018M-90)

… reserve was overfunded and accumulated enough funds to finance 46 years of related appropriations. We referred our report to OSC’s Division of Investigations. Key Recommendations Use surplus funds to fund one-time expenditures and needed reserves or to …

https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90

Town of Fort Edward – Payroll and Leave Accruals (2022M-119)

… timecards were unreliable because the time clock was set to an incorrect date. The Board did not adopt policies or implement controls to properly segregate payroll duties. Without clear written … pay its officers and employees incorrectly, or allow them to receive benefits to which they are not entitled. Key …

https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119

Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)

… $1.2 million lacked adequate detail or were not submitted to the Director of Facilities (Director) for approval. Payments to vendors totaling $1.3 million were not adequately supported or reviewed prior to payment. Key Recommendations Solicit separate bids for all …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-and

Town of Chemung – Conflict of Interest (2022M-176)

… auto service corporations which provided automotive work to the Town, totaling $5,931, during our audit period. In … auto service corporations, the Board members were deemed to have an interest in each of the contracts. As no statutory … year, each Board member’s interest was prohibited pursuant to General Municipal Law. Key Recommendations Ensure that …

https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176

Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)

… fire apparatus, levied more taxes than necessary to finance annual operations and the Board’s actions hindered taxpayers’ ability to make informed decisions. The Board: Overestimated appropriations to accumulate more than $1.1 million in fund balance to …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97

Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)

… Objective Determine whether extra-classroom activity (ECA) funds were properly collected, recorded, deposited and … statement of profit and loss forms, and annual record of funds received and paid out. Checks were not countersigned … 2019. … Determine whether extraclassroom activity ECA funds were properly collected recorded deposited and disbursed …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019m