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Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)

… monthly budget status reports throughout the year, but did not address negative balances in budget line items. … of the Village’s financial activities and operations was not adequate. The Court clerk’s financial duties – which … to the State Comptroller’s Justice Court Fund – were not adequately segregated, and the Justices did not provide …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107

Fund Financial Data – 2021 Financial Condition Report

… view of finances. As such, these statements only focus on the inflows and outflows of current financial resources—cash or liquid assets that are available to pay current obligations (or will be soon). Funds represent … spending for particular purposes. The General Fund is used to report sources of funds and expenditures that are not …

https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-data

Fund Financial Data – 2022 Financial Condition Report

… view of finances. As such, these statements only focus on the inflows and outflows of current financial resources—cash or liquid assets that are available to pay current obligations (or will be soon). Funds represent … spending for particular purposes. The General Fund is used to report sources of funds and expenditures that are not …

https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-data

Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)

… Purpose of Audit The purpose of our audit was to review the Town’s financial … selected operations for the period January 1, 2011, to September 30, 2012. Background The Town of Lyonsdale is …

https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventory

City of Geneva – Financial Management (2015M-105)

… Purpose of Audit The purpose of our audit was to assess the City officials’ … adopted unrealistic budgets. Fund balance was appropriated to finance operations, and overall fund balance levels, …

https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105

Dayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)

… Purpose of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial activity is properly recorded and …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financial

Marion Central School District – Tuition Reimbursements (2016M-11)

… Purpose of Audit The purpose of our audit was to examine the District’s … no final review is performed before payment is made to the employee. The District’s written employment separation …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11

Town of Conesus – Justice Court (2013M-140)

… Purpose of Audit The purpose of our audit was to evaluate the internal … for reviewing her work. The Justices also failed to reconcile their bail records to the Clerk’s accounting …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140

Saugerties Central School District – Extra-Classroom Activities (2017M-77)

… Purpose of Audit The purpose of our audit was to review District officials’ … accounting for all collections or remitting them to the central treasurers in a timely manner. Student …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77

State Agencies Bulletin No. 1878

… year since the Member’s statutory salary of $110,000 is not divisible by 26 pay periods. Members who serve only part … is applicable. Exception Listings and Control-D Report Available Prior to Processing Exception listings and a … Listings Execption listings identify Members who will not receive an automatic year-end adjustment based on the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1878-2020-year-end-adjustment-members-nys-legislature

State Agencies Bulletin No. 1956

… and Exam Fee Reimbursement Program, or who used Empire Star Public Service awards for certification, license, or … informing them of the tax implications. CSEA and Empire Star Public Service awards CSEA and Empire Star Public Service participants are informed of the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1956-certification-licensure-and-exam-fee-reimbursement-clefr-2021

Pine Valley Central School District –Financial Management and Procurement (2014M-36)

… Purpose of Audit The purpose of our audit was to assess the District’s … accumulated in excess of $2.4 million that should be used to benefit taxpayers by paying off debt, financing one-time …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurement

Livonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)

… Purpose of Audit The purpose of our audit was to examine the Company’s … in Livingston County and provides fire protection services to the Town. The Company’s administrative Board comprises …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001

Village of Pelham – Information Technology (2016M-410)

… Purpose of Audit The purpose of our audit was to determine whether Village … adequate web filtering process and not adopted procedures to adequately monitor IT usage and enforce compliance with …

https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410

Town of Erin – Town Clerk and Justice Operations (2016M-315)

… Purpose of Audit The purpose of our audit was to review the financial … accurate accounting records. The Clerk did not remit taxes to the Supervisor on a weekly basis as required by statute. …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315

Niagara Falls City School District – Fuel Accountability (2015M-178)

… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of fuel delivered to the transportation contractors’ facilities for the period …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178

Greenville Central School District – Information Technology (2016M-221)

… Purpose of Audit The purpose of our audit was to evaluate the District’s … The District’s disaster recovery plan was not kept up to date, properly distributed or tested on a regular basis. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221

Lisbon Central School District – Medicaid Reimbursements (2022M-180)

… [read complete report – pdf] Audit Objective Determine whether the Lisbon … As a result, the District did not receive about $20,000 for reimbursements to which it was likely entitled. Although … the District provided Medicaid reimbursable services for speech, occupational or physical therapy and special …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180

Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)

… Purpose of Audit The purpose of our audit was to determine if leave accrual … written procedures documenting the type of records to be maintained or guidelines for using, approving, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236

Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)

Greater Syracuse Property Development Corporation Enforcement Mortgages 2017M39

https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgages