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Chateaugay Central School District – Leave Accruals (2016M-149)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of employees’ leave accrual records … periodic reviews of employee leave accrual balances to ensure their accuracy. Key Recommendations Ensure that … leave is both earned and carried over from one fiscal year to the next. Designate an individual who is independent of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
Determine whether the Gates Fire District District Board of Fire Commissioners Board and officials properly planned for longterm financial and capital needs
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and … did not properly collect and disburse cash assets in his custody, nor did the Board ensure the Supervisor … properly performed those duties. Our audit found $15,823 in missing funds. We also found that the former Supervisor: …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… records in the financial system and from creating rentals for themselves. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Rockville Centre Union Free School District – Information Technology (2023M-140)
… users (41 percent) accessed websites, such as shopping, entertainment and social media, on District computers …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mTown of Berne – Board Oversight (2021M-77)
… of financial operations and exceeded its authority under New York State Town Law (Town Law) by authorizing the … were accurate, timely, and properly reviewed. As a result, we found three significant unreconciled variances … timely, accurately, and are properly reviewed. Perform a deliberate and thorough audit of claims, and annually audit …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77What Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods … by the local government or school district, so long as it is properly itemized and provides all the information, … for audit. Using a standard claim form as a cover sheet is desirable because required information is presented in a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimConclusion – Improving the Effectiveness of Your Claims Auditing Process
… office for your locality with any questions you may have. Legal questions can be directed to OSC’s Division of Legal Services at 518-474-5586. …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionVillage of Hewlett Neck – Treasurer’s Duties (2022M-159)
… internal control deficiencies identified by the certified public accountant (CPA) firm retained for the 2019-20 and …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Copiague Fire District– Mechanic Shop Operations (2021M-93)
… used at least $5,365 of District funds to purchase auto parts to repair vehicles not owned by the District or … disagreed with certain findings in our report. Appendix B includes our comments on issues District officials raised …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Village of Albion – Water and Sewer Rents (2013M-108)
… deposited and made adjustments for water and sewer bills with only limited oversight. The Board also did not … and calibrated on a regular basis to help ensure that bills, especially those for the Village’s largest customers …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Town of Cortlandville – Fuel Purchases (2012M-171)
… our audit was to determine if the Town was acquiring fuel at the lowest reasonable cost for the period January 1, 2011, … a fleet discount by purchasing fuel from a national gas station chain. During our audit period the Town’s fleet … fuel purchases, we found that the Town paid the lowest price compared to available State and County contract prices. …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Bolton Central School District – Financial Condition (2013M-58)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2009, to November 30, 2012. Background The Bolton Central School … a total exceeding $2.1 million over a three-year period to help finance the ensuing year’s operations, the District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… Purpose of Audit The purpose of our examination was to evaluate the Town’s financial condition of the general and highway funds for the period January 1, … Town of Halfmoon Financial Condition of the General and Highway Funds 2013M55 …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55Caton No. 1 Fire District – Financial Oversight (2013M-262)
… Purpose of Audit The purpose of our audit was to examine the Districts’ financial operations for the period … did not establish or implement adequate internal controls to properly oversee the District’s financial operations. The … and reports for 2011 and 2012. The Treasurer failed to prepare and submit the 2012 AUD and did not file the 2011 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262State Comptroller DiNapoli Releases Audits
… $3.7 million in overpayments for claims that were billed with incorrect information pertaining to other health … also identified providers in the Medicaid program who were charged with or found guilty of crimes that violated health … found DOH improperly designated an employee’s official station in calendar years 2013 and 2014, costing the state …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-auditsDiNapoli Releases Bond Calendar for Third Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for the state, New York City and their major public … billion of refundings as follows: $5.76 billion scheduled for July, of which $3.45 billion is new money and $2.31 … Thomas P DiNapoli today announced a tentative schedule for the planned bond sales for the state New York City and …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Bond Calendar for Second Quarter
… for June, all of which is new money. The anticipated sales in the second quarter compare to past planned sales of $3.12 … is released by the committee to assist participants in the municipal bond market. It is contingent upon execution … spending, the state's 145,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-bond-calendar-second-quarterCity of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… to review the City’s internal controls over procurement and cash receipts for the period January 1, 2011, through … The City of Jamestown is located in Chautauqua County and has a population of approximately 31,000. The City is … approximately $83,569 were made without requesting quotes, as required by the City and BPU purchasing policies. …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72Fire Safety (2015-MS-1)
… the Villages of Hempstead [pdf] , Lindenhurst [pdf] and Patchogue [pdf] . Purpose of Audit The purpose of our audit …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1