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Vendor File Advisory No. 13
… Registering a disregarded entity in the Statewide Vendor File. Guidance: Effective immediately, agencies should …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/13-disregarded-entity-vendor-registrationVillage of East Rockaway – Justice Court Operations (2017M-206)
… cash receipt documentation included with deposits for completeness and accuracy. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… Purpose of Audit The purpose of our audit was to determine whether the Commission’s financial activities … in 1973 by the Towns of Ballston, Charlton and Glenville to provide a summer recreation program for children within … The Treasurer did not maintain adequate accounting records to report the Program’s financial activity. The Board cannot …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesContract Advisory No. 22
… Subject: Closing Contracts in the Statewide Financial System (SFS) … Comptroller (OSC) Bureau of Contracts (BOC) is actively closing contracts in the Statewide Financial System (SFS). … Agencies should make every effort to facilitate the closing of aged contracts, including making final payments …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemReal Property Tax Cap and Tax Cap Compliance
… Line at 1-866-321-8503 or 518-408-4934: Technical issues, account set-up or log-in problems – Select option 1. …
https://www.osc.ny.gov/local-government/property-tax-capMarathon Central School District – Fund Balances (2017M-280)
… reasonable for the period July 1, 2016 through June 30, 2017. Background The Marathon Central School District serves … percentage points (from 6.9 to 4.9 percent) as of June 30, 2017. The debt service fund, employee benefit accrued … were not used as budgeted and overfunded as of June 30, 2017. Key Recommendations Adopt a fund balance policy that …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280Orange Lake Fire District – Budgeting Practices (2015M-146)
… activity with the current year’s modified budget and the upcoming year’s preliminary budget. Budgets included …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… Purpose of Audit The purpose of our audit was to assess the District’s monitoring and safeguarding of fuel … $4.1 million. Key Findings District officials did not purchase fuel in the most economical manner. The District did not ensure compliance with its vehicle use policy. The Board has not established a thorough …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mRaquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… Purpose of Audit The purpose of our audit was to assess internal controls over the District’s financial … $89,040. Key Findings Monthly financial reports submitted to the Board are not accompanied by bank statements or bank … with a copy of the bank statements in her monthly report to the Board. Ensure that the Treasurer files the annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Avon Central School District – Information Technology (2016M-123)
… Purpose of Audit The purpose of our audit was to assess the District’s IT for the period July 1, 2014 … notification. Develop a formal disaster recovery plan to maintain or restore critical operations as quickly as … the event of a disaster. This plan should be distributed to all responsible parties, periodically tested and updated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123Washingtonville Central School District – Reserve Funds (2014M-45)
… Purpose of Audit The purpose of our audit was to examine the District’s management of reserve funds for the … annual report of reserve funds is prepared and submitted to the Board. Determine if the Unemployment Insurance … fund balance is reasonable and use any surplus amount to reduce real property taxes or finance one-time …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Cortland Enlarged City School District - Budget Review (B4-15-12)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … approximately $760,000. Using the remaining $1.2 million to fund other District expenditures is not an appropriate use … with appropriate increases. Restrict the use reserve funds to legally appropriate financing sources. Examine the use of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Fallsburg Central School District – Financial Condition (2014M-33)
… students. Budgeted appropriations for the 2013-14 fiscal year are approximately $37 million. Key Findings The District … Appropriate only the amount of surplus funds from one year that will actually be needed in the next year’s budget and develop appropriation estimates that are …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33Town of Kirkwood – Justice Court Operations (2016M-414)
… Purpose of Audit The purpose of our audit was to review the internal controls over the … 1, 2015 through September 30, 2016. Background The Town of Kirkwood in located in Broome County and maintains a … Town of Kirkwood Justice Court Operations 2016M414 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414Whitesville Central School District – Financial Management (2016M-313)
… include realistic estimates of appropriations based on actual needs and that estimates for the planned use of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313Hannibal Central School District – Financial Condition (2017M-23)
… Background The Hannibal Central School District is located in Cayuga and Oswego Counties. The District, which is … District officials overestimated operating expenditures in each of the last three fiscal years and appropriated nearly $5 million in fund balance, 97 percent of which was not needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23Hammond Central School District – Payroll (2016M-398)
… audit was to evaluate the District's payroll procedures for the period July 1, 2014 through June 30, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $7.5 million. … records for his custodial, transportation supervisor or bus driver positions. Key Recommendation Segregate the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398Minisink Valley Central School District – Financial Condition (2016M-26)
Minisink Valley Central School District Financial Condition 2016M26
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Town of Plymouth – Employee Benefits (2023M-176)
… Ten employees were collectively paid $12,037 for 20 holidays that were not authorized in the Town’s collective … Key Recommendations Ensure employees are only paid for holidays listed in CBAs. Independently review and approve all unused leave and separation payments to ensure that accruals are accurately calculated, supported …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Manhasset Union Free School District – Separation Payments (2016M-150)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over the … was no adequate independent review of the calculations to ensure they were accurate. The District overpaid seven … incentives and vacation payouts. Direct District Counsel to review retirement incentive overpayments identified in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150