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State Agencies Bulletin No. 1763.1

… April 22, 2020. Employees can visit the Unclaimed Funds - Search for Lost Money website to search for money remitted to OUF and submit a claim to …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17631-outreach-escheatment-2018-uncashed-payroll-checks

Jefferson Community College – Procurement (2017M-156)

… Finding The College’s purchasing policy does not address insurance coverage and competitive methods to procure it. Key … policy to include a method to seek competition for insurance coverage. …

https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156

Accounts Payable Advisory No. 21

… Subject: Referencing a Master Contract on a Voucher Guidance: This advisory is to inform Business Units … new guidelines for referencing a Master Contract ID on a voucher. As stated in Advisory Number 8 ( One Invoice Per Voucher – Business Units ) Business Units can only include …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contracts

Fredonia Central School District - Financial Management (2018M-33)

… million over a three-year period (6.75 percent), resulting in annual operating surpluses and a fund balance increase of … to within the statutory limit and use the excess funds in a manner more beneficial to residents. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33

Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)

… of nonpayroll transactions. The Business Manager has full administrative rights to the District’s financial …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35

City of Long Beach - Financial Condition (2019M-133)

… 2016-17 and used another $2.1 million of fund balance in 2017-18 to finance recurring expenditures, increasing the … financial plan including a fiscal improvement plan, in accordance with Local Finance Law Section 10.10(e). Key … submitted a response letter that addresses the findings in both reports. City officials had some concerns about our …

https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133

Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)

… report - pdf] Audit Objective Determine whether the Town of Saratoga (Town) Board (Board) adopted realistic budgets … $839,465 occurred, increasing fund balance instead of using amounts budgeted. Maintained unrestricted fund … balances that were 97 percent, 770 percent and 50 percent of the ensuing year’s appropriations as of December 31, 2021 …

https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82

Webster Public Library - Board Oversight (2018M-125)

… Determine whether the Board provided adequate oversight of financial operations. Key Findings The Board did not: … other claims before payment. Provide adequate oversight of private funds. Adopt sufficient financial and IT policies. … sufficient financial information, including details of private funds. Library officials agreed with our …

https://www.osc.ny.gov/local-government/audits/library/2018/09/07/webster-public-library-board-oversight-2018m-125

Albany Community Charter School - Resident Tuition Billing (2019M-138)

… Key Findings Officials did not obtain current proof of residency for all students. Officials did not provide the … information throughout the year regarding the amount of tuition anticipated and received. Key Recommendations … Ensure every enrolled student has current proof of residence on file. Provide the Board with detailed …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/27/albany-community-charter-school-resident-tuition-billing-2019m-138

Islip Housing Authority – Cash Disbursements (2017M-167)

… composed of five members appointed by the Town, plus two tenant members elected by the tenants. Operating … fiscal year totaled $18,653,655. Key Findings The Director and Assistant Director audit claims but are not independent of the purchasing and check signing functions. While the Director was on leave, …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167

Dunkirk City School District – Financial Management (2017M-122)

… Background The Dunkirk City School District is located in the City of Dunkirk and the Towns of Dunkirk and Sheridan in Chautauqua County. The District, which operates six …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122

Wells Central School District – Financial Condition Management (2017M-70)

… officials effectively managed general fund balance for the period July 1, 2013 through November 30, 2016. … governed by a Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $5.7 …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70

Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)

… Department, Highway Department, Clerk’s Office and Library. Neither the Village Board nor the Library Board audits or approves claims for payment. Checks are signed with …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013m

Village of Fleischmanns – Water Fund (2013M-151)

… The Village of Fleischmanns is located in the Town of Middletown in Delaware County. The Village is governed by a …

https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151

Town of Columbus – Budget Development Practices (2012M-225)

… Purpose of Audit The purpose of our audit was to assess the financial condition of the Town’s general and highway funds to determine if the budgets were reasonable for the period January 1, 2011, to August 1, 2012. Background The Town of Columbus is located …

https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225

Town of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)

… cash. Key Findings Town officials purchased a fire truck for more than $300,000 without competitive bidding, and …

https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111

Jamesport Fire District - Gasoline Inventory (2019M-04)

… gasoline and obtain a vendor contract to ensure the price paid is accurate. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-gasoline-inventory-2019m-04

Comptroller DiNapoli Releases School Audits

… County) District officials did not seek competition for seven professional services or insurance contracts with … contract period, the services to be provided and the basis for compensation. Starpoint Central School District – … employee benefit accrued liability reserve by $820,000. For access to state and local government spending and nearly …

https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0

Silver Creek Central School District – Financial Condition (2015M-321)

… of Audit The purpose of our audit was to examine the District’s management of financial activities for the period … 15, 2015. Background The Silver Creek Central School District is located in the Towns of Hanover and Sheridan in … County and the Town of Brant in Erie County. The District, which operates three schools with approximately …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321

Cortland Enlarged City School District - Budget Review (B4-15-12)

… appropriations for payroll, health insurance, retirement, debt and utilities by $3.2 million. The … District’s budget includes the use of $2 million from the retirement contribution reserve fund; however, estimated retirement costs are approximately …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12