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Dolgeville Central School District – Fuel Monitoring (2023M-175)
… of fuel are unaccounted for. Maintain fuel use logs to determine whether gasoline purchases made with District … inventory records, perform periodic reconciliations to the fuel in the tank and investigate and resolve any … fuel deliveries. Review diesel and gasoline fuel usage to help ensure fuel usage is reasonable. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175Clymer Central School District – Financial Management (2016M-187)
… of our audit was to review the District’s financial management practices for the period July 1, 2012 through … limit for the 2012-13 through 2014-15 fiscal years. Two of the District’s reserves may be overfunded. In 2013-14 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Greene Central School District – Financial Condition (2016M-17)
… Purpose of Audit The purpose of our audit was to assess District officials’ management of the District’s … did not adopt a reserve policy that established reserves to be used, how they would be funded and when they would be … Adopt a reserve policy that establishes reserves to be used, how they will be funded and when they will be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17Lake George Central School District – Internal Controls Over Payroll (2013M-122)
… the District established effective internal controls over payroll for the period July 1, 2011, through January 31, … Board of Education which comprises seven elected members. Payroll costs and associated employee benefit costs represent …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013mEast Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… Purpose of Audit The purpose of our audit was to review the District’s cash receipt process over ECA funds … Ensure the Central Treasurer issues pre-numbered receipts to the ECA clubs at the time funds are placed in her custody. … should sign and date the receipt and provide a copy to the faculty advisor. Ensure that all receipts are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesLewiston-Porter Central School District – Financial Condition (2014M-202)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … fiscal years. The District improperly used two reserves to help fund general fund operations during the 2012-13 … annual budget. Closely monitor actual operating results to prevent unfavorable budget variances and further …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202Ogdensburg City School District – Payroll (2016M-250)
… Purpose of Audit The purpose of our audit was to evaluate the District's payroll procedures for the period … all aspects of payroll transactions. If it is not feasible to adequately segregate these duties, District officials … independent employee also should compare payroll registers to source documents. … Ogdensburg City School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250Village of Port Dickinson – Capital Asset Accountability (2023M-68)
… report – pdf] Audit Objective Determine whether Village of Port Dickinson (Village) officials properly recorded and … identifying information, such as make, model or serial numbers. Key Recommendations Develop and adopt a … action. Appendix B includes our comment on an issue raised in the Village’s response letter. … audit village port …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68York Central School District – Network Access Controls (2022M-93)
… corrective action. Appendix B includes our comment on issues raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93Huntington Union Free School District – Online Banking (2022M-178)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… user accounts or develop a written IT contingency plan. In addition to sensitive IT control weaknesses that were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andClarence Fire District – Purchasing (2016M-297)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices for the period … Recommendations Consider amending the purchasing policy to include the use of competitive methods, such as using an … use of verbal and written quotes for purchases not subject to competitive bidding. … Clarence Fire District Purchasing …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Town of Franklin – Financial Condition (2018M-8)
… 31, 2017. Background The Town of Franklin is located in Delaware County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… were not in place for maintaining leave accrual records or to ensure that separation payments were made in accordance … or less leave days (143) than what they were entitled to. Three employees’ vacation accruals were not properly … The audit report includes six recommendations to help the Board and District officials improve their …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Town of Pendleton – Capital Projects (2024M-72)
… status of the projects or communicate the projects’ status to taxpayers. Specifically, the Supervisor and Board did … Transparently communicate or present project information to taxpayers. The Supervisor did not: Account for the … The audit report includes 11 recommendations to improve capital project planning, accounting and …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72New York State Payroll
… Unified Court System Job Aids Payroll Calendars 2024-2025 Agency Submission Schedule 2025-2026 Agency Submission Schedule Tax Refund Calendars for …
https://www.osc.ny.gov/state-agencies/payrollDiNapoli: New Law Will Help Local Governments Weather Coronavirus Pandemic
… across New York are facing dire financial consequences from the coronavirus global pandemic as sales tax revenues …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-law-will-help-local-governments-weather-coronavirus-pandemicDiNapoli Announces Sale of $634 Million State of New York General Obligation Bonds
… Bonds to Bank of America Securities, Inc. with a true interest cost bid of 1.181430 percent; Series 2021B … Bidding Group 1 to Bank of America Securities, Inc. with a true interest cost bid of 1.518702 percent; and Series 2021B … Bonds Bidding Group 2 to Morgan Stanley & Co, LLC with a true interest cost bid of 2.424844 percent. The state …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-announces-sale-634-million-state-new-york-general-obligation-bondsAbout the Regulation – Reporting Elected and Appointed Officials
… who are not paid, be reported on the Standard Work Day and Reporting Resolution? My part-time official works 4 hours … such as county clerks, sheriffs, district attorneys and town officials? What is an “appointed official?” For … an elected official or governing board, holds an office (function or mandate) in an organization or government and …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-regulationXII.10 Overview – XII. Expenditures
… and qualifications Monitoring moving services Reporting the theft, loss or misuse of State assets Guide to Financial …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii10-overview