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Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)

… [read complete report – pdf] Audit Objective Determine whether Island Trees … maintained complete and accurate inventory records for and monitored the District’s capital assets. Key … did not accurately and completely record and account for all capital assets we reviewed (i.e., machinery, …

https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoring

DiNapoli: Improvements at NYS Parks Needed to Remove Barriers for People With Disabilities

… Parks across New York State were found to have inaccessible entrances and restrooms, obstacles on … promote inclusivity and broad access to all the resources it has to offer, and this includes our state parks and … tracking complaints related to accessibility, which makes it difficult to determine if they were adequately addressed. …

https://www.osc.ny.gov/press/releases/2023/08/dinapoli-improvements-nys-parks-needed-remove-barriers-people-disabilities

State Comptroller DiNapoli Releases Municipal & School Audits

… not ensure reasonable budget estimates. Budgets developed for the 2019-20, 2020-21 and 2021-22 fiscal years had … $24 million over the three-year period. Appropriations for three equipment accounts and two printing service … who received Medicaid-eligible services or file Medicaid-reimbursement claims to recover part of the costs associated …

https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0

State Agencies Bulletin No. 1959

… making an exception to the above. Impact on Employee Form W-2 Reporting The IRS considers overpayments for 2021, … deadline, the employee is due a corrected wage statement (Form W-2C). However, the Federal, State, and Local … in a prior year. OSC Actions OSC must issue a “corrected” Form W-2 (Form W-2C) for 2021 if an AC230 is received after …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1959-schedule-submitting-2021-year-end-returned-checks

State Agencies Bulletin No. 1859

… notify agencies of the 2020 Year End processing schedule for AC-230s (Report of Check Returned for Refund or Exchange). Background To maintain the … and taxes will not be reduced. Only Social Security and Medicare wage and taxes will be updated to reflect the return …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1859-schedule-submitting-2020-year-end-returned-checks

Jackson Child Development Center, Inc. – Compliance With the Reimbursable Cost Manual

… Objective To determine whether the costs reported by Jackson Child … (CFRs) were reasonable, necessary, directly related to the special education programs, and sufficiently …

https://www.osc.ny.gov/state-agencies/audits/2025/05/07/jackson-child-development-center-inc-compliance-reimbursable-cost-manual

Nanuet Fire District - Credit and Gasoline Cards (2018M-193)

… the purchases were for appropriate purposes. Key Findings Of the 240 credit card purchases totaling $69,465 made during … adequate supporting documentation attached to the claims. Of 389 gasoline credit card purchases, totaling $18,849 for over 6,000 gallons of unleaded gasoline, 195 purchases totaling $9,686 (51 …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/12/28/nanuet-fire-district-credit-and-gasoline-cards-2018m-193

Newark Housing Authority – Information Technology (2017M-282)

… to adequately safeguard information technology (IT) assets for the period April 1, 2015 through August 22, 2017. … individuals and families. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $3.8 … officials did not ensure that the network accounts for six former personnel had been deactivated. Key …

https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282

Fulton Public Library – Cash Receipts and Disbursements (2017M-269)

… account to withdraw funds for payroll and fees. The Board does not audit claims before disbursements are made. Key …

https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269

Yorktown Central School District – Procurement and Claims Processing (2017M-177)

… law and District policy and to determine whether payments for goods and services were appropriate and adequately documented for the period July 1, 2015 through March 31, 2017. … seven-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled $98 million. Key Findings …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017m

Cattaraugus County - Onoville Marina and Probation Department (2018M-32)

… of tickets or ticket stubs sold and count money collected on a daily basis. Issue duplicate receipts for all money …

https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32

Orleans County – Sheriff’s Department Inmate and Commissary Accounts (2017M-209)

… of our audit was to examine the Department’s processes and procedures over inmate and commissary accounts for the period January 1, 2015 … Orleans County is located in western New York State and has a population of approximately 43,000. The County …

https://www.osc.ny.gov/local-government/audits/county/2018/02/02/orleans-county-sheriffs-department-inmate-and-commissary-accounts-2017m-209

Remsenburg-Speonk Union Free School District – Procurement (2017M-211)

… Purpose of Audit The purpose of our audit was to determine whether the District procured … Union Free School District is located in the Town of Southampton in Suffolk County. The District, which has …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/remsenburg-speonk-union-free-school-district-procurement-2017m-211

More About This Retirement Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)

… This retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the Basic Retirement Plan. (There …

https://www.osc.ny.gov/retirement/publications/1511/more-about-retirement-plan

More About This Retirement Plan – En-Con Police Officers Plan

… This retirement plan publication describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the Environmental …

https://www.osc.ny.gov/retirement/publications/1822/more-about-retirement-plan

Kinderhook Central School District - Procurement (2018M-137)

… corrective action. Appendix B includes our comments on issues raised in the District’s response letter. … …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/kinderhook-central-school-district-procurement-2018m-137

Franklin County – Internal Controls Over the Timekeeping System (2014M-276)

… the County’s internal controls over the timekeeping system for the period January 1, 2013 through May 31, 2014. … which is comprised of seven members. Expenditures for 2013 were $98 million. Key Findings The County did not … appropriately used. Key Recommendations Establish policies for ensuring system access is granted to employees …

https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276

Circleville Fire Company – Selected Financial Activities (2013M-391)

… internal controls over selected financial activities for the period January 1, 2012 through October 22, 2013. … Treasurer and Chaplain. The Company’s expenditures for the audit period were approximately $59,500. Key Findings … because the report template does not include a section for bills paid prior to meeting. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013m