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Bethpage Union Free School District – Leave Accruals (2015M-100)
… employees received and used leave accruals in accordance with employment contracts and collective … The Bethpage Union Free School District is located in the Town of Oyster Bay, Nassau County. The District, which … At the beginning of each school year, the clerk performed a manual process to carry over each employees’ accrued leave …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Village of Delhi – Financial Condition (2013M-110)
… results against the budget. As a result, the unexpended surplus fund balances remained high while the Village’s real … and sewer funds have accumulated significant unexpended surplus funds and have not established formal reserves for … Develop a plan to reduce the amount of unexpended surplus funds in a manner that benefits Village taxpayers. …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… Audit Objective Determine whether the Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services … audit BOCES Ontario Seneca Yates Cayuga Wayne …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetSeneca County – Water and Sewer Operations (2017M-4)
… The purpose of our audit was to assess the County’s water and sewer operations for the period January 1, 2015 through … western New York, has a population of approximately 35,000 and encompasses 10 towns and four villages. The County is governed by an elected …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… degree, was sentenced to 90 days in jail and five years of probation and was ordered to pay restitution. The Board did …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsLake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… $3.3 million. Key Findings District officials used bid specifications for a purchase that may have created ambiguity … compensating controls. Key Recommendations Ensure that bid specifications are written to encourage competition from …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Margaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… is a volunteer organization located in the Town of Middletown in Delaware County. The Department is affiliated with the Middletown-Hardenburgh Fire District (District) and provides …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsHaldane Central School District – Budget Transfers and Information Technology (2015M-279)
… The purpose of our audit was to examine internal controls over budget transfers and IT for the period July 1, 2014 … The server room is generally not locked even though the door has a locking mechanism. Key Recommendations Update the … a dollar threshold for budget transfer approvals. Ensure that budget transfers are approved by the Superintendent in a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationUnified Court System Bulletin No. UCS-307
… Employees Association 87 Management/Confidential 86 Court Officers Benevolent Association of Nassau County DR Suffolk County Court Employees Association F8 New York State Court Officers Association SR New York State Supreme Court … Unified Court System Bulletin No UCS307 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-307-april-2022-unified-court-system-ucs-security-and-lawCaledonia-Mumford Central School District – Online Banking (2016M-227)
… of our audit was to determine whether the District’s online banking transactions were safeguarded for the period … million. Key Findings The District does not have a written online banking agreement with its bank. The District did not dedicate a separate computer for online transactions to limit access to online bank accounts. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Village of Silver Creek – Capital Projects (2017M-31)
… the sewer or water capital projects’ financial impact on the annual operating budget. The sewer fund reported a …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31Village of Hewlett Bay Park – Financial Management (2022M-30)
… - pdf] Audit Objective Determine whether the Village of Hewlett Bay Park (Village) Board adopted realistic budgets, … Determine whether the Village of Hewlett Bay Park Village Board adopted realistic budgets and …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30East Bloomfield Fire District – Financial Operations (2017M-154)
… for 2017 total $354,594. Key Findings The purchasing agent does not provide the Board with required quotes and does not retain the documentation. The Board has not …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Magee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… Board has not filed the required Internal Revenue Service Form 990 for tax-exempt organizations. The Board is not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mState Agencies Bulletin No. 1962
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2021 CSEA DMNA Uniform Maintenance Allowance. Affected Employees Employees in the Division of Military and Naval Affairs – BU47 who meet the eligibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1962-2021-uniform-maintenance-allowance-employees-division-military-andState Agencies Bulletin No. 1875
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2020 CSEA … Employees in Bargaining Unit 47 on 10/01/2020 are eligible to receive the 2020 CSEA DMNA Uniform Maintenance Allowance … memorandum for a list of eligible titles) and is required to wear a uniform; and Does not receive a regular uniform …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1875-2020-uniform-maintenance-allowance-employees-division-military-andTown of Gorham – Procurement (2024M-7)
… (Town) officials made procurements in accordance with Town policy, statutory requirements and good business practices. … always procure goods and services in accordance with Town policy, statutory requirements and good business practices. … bid. Officials also did not comply with purchasing policy requirements for 41 purchases totaling $1.4 million. …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases School Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … overestimated expenditures and appropriated fund balance that was not used. Total fund balance has increased by $6.3 million from 2013-14 through …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsII.3.D Evaluation – II. New York State Financial Accounting
… year, the State Comptroller and DOB monitor the flow of revenue and the pattern of expenditures against financial plan projections. The State Comptroller is required under Section 8 of the State Finance Law to issue monthly, quarterly, and … fiscal year the State Comptroller and DOB monitor the flow of revenue and the pattern of expenditures against financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluation