Search

Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)

… State, distinct and separate from the Town of Ballston, in Saratoga County. The District is governed by an elected … for 2015 were approximately $184,000. Key Findings In 2015 three firefighters received one year of service … they were not entitled. LOSAP points were not awarded in accordance with District policy, and the District did not …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-credit

Town of Owasco – Financial Management and Procurement (2021M-70)

… services and playground equipment were procured in a manner to ensure the prudent and economical use of public money in the best interests of the taxpayers. Key Findings The … Board did not: Adopt an adequate reserve policy, resulting in the unrestricted general fund balance increasing to an …

https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70

Contract Advisory No. 29

… Submission System (EDSS) Host Agency Guidance : The Office of the State Comptroller's Bureau of Contracts (BOC) Electronic Documents Submission System … purchase authorization transactions within EDSS on behalf of the Hosted agency. Host/Hosted Agency must submit a New …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/29-electronic-documents-submission-system-edss-host-agency

Town of Owasco – Highway Department (2020M-128)

… report - pdf ] Audit Objective Determine whether Town of Owasco (Town) officials adequately oversaw highway … supported. Ensure written agreements make the intentions of the Town and related parties clear and that employees’ … to initiate corrective action. … Determine whether Town of Owasco Town officials adequately oversaw highway …

https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128

Sidney Central School District - Financial Management (2019M-243)

… the Board and District officials properly managed fund balance. Key Findings As of June 30, 2019, the unemployment … each year and the excessive tax certiorari reserve balance as of June 30, 2019, the District’s recalculated surplus fund balance exceeded the statutory limit each of the last three …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243

Town of New Lisbon – Financial Oversight (2013M-12)

… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the Town’s financial … aspects of collecting and recording taxes and fees paid to her office. All of these duties were performed during 2011 … annual audit. Key Recommendations Audit all claims prior to their payment, unless otherwise allowed by law. Provide …

https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12

Washington County Local Development Corporation – Revolving Loan Program (2021M-57)

… officials provided adequate approval and oversight of the revolving loan program. Key Findings Corporation … officials did not provide adequate approval and oversight of the revolving loan program: Six of the 11 loans reviewed … lacked required documentation of a commercial loan denial letter. The Director did not adequately follow up with seven …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolving

Clymer Central School District – Payroll (2023M-168)

… whether Clymer Central School District (District) employee compensation payments were accurate, approved and supported. … raises that were not authorized by the Board of Education (Board) and paid 16 employees perfect attendance …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168

York Central School District – Financial Management (2022M-96)

… officials improperly restricted more than $690,000 in the debt reserve fund and did not transparently fund … fund balance statutory limit and use the excess funds in a manner more beneficial to taxpayers. Properly use and … Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96

Genesee Community Charter School – Revenue Billing and Collection (2013M-61)

… Purpose of Audit The purpose of our audit was to examine the cash receipts process for the period July 1, 2011, to February 15, 2013. Background The Genesee Community … operations including the financial operations. The day-to-day financial operations are conducted by the school’s …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61

Town of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)

… projects. Corporation officials generally agreed with our findings and recommendations and indicated they will …

https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021m

East Rochester Union Free School District – Procurement (2022M-56)

… as follows: Seven purchases totaling $212,953 subject to competitive bidding requirements. Five purchases totaling … and consistent regulations for procurements not subject to competitive bidding, including professional services, … generally agreed with our recommendations and plan to initiate corrective action. … Determine whether East …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56

Lancaster Central School District – Financial Management (2022M-37)

… Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserves …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37

II.4 Overview – II. New York State Financial Accounting

New York State Financial Accounting standards are used in the EXECUTE and EVALUATE phases of the financial cycle

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overview

Town of Harpersfield – Claims Auditing (2024M-71)

Determine whether the Town of Harpersfield Town Town Board Board properly audited claims

https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71

West Babylon Union Free School District – Claims Audit (2024M-62)

Determine whether the West Babylon Union Free School Districts District claims auditor properly audited claims

https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62

Overtime Compensation – Enhanced Reporting

… be paid for additional hours worked beyond one's regular schedule and payment must be at a greater rate than one's regular rate of pay. For example: Overtime paid at time and a half, double … is paid for additional hours worked beyond one’s regular schedule and at a greater rate than one’s regular rate of …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensation

Town of Plymouth – Employee Benefits (2023M-176)

… Highway Department (department) leave and properly paid separation payments. Key Findings Officials did not … of leave, as follows: Ten employees were collectively paid $12,037 for 20 holidays that were not authorized in the Town’s collective …

https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176