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Wallace Fire District – Board Oversight (2024M-126)
… competitive methods to purchase a used 2008 brush truck (mini pumper) that cost $175,000. As a result, officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Newfield Central School District – IT Asset Management (S9-22-17)
… in IT assets has been appropriately spent or safeguarded. Of the 41 IT assets we selected to confirm their location and … IT assets selected to confirm were inventoried, 25 percent of the sampled assets were not properly accounted for. … were not inventoried, and one Chromebook (estimated cost of $288 based on similar purchases) could not be located but …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17Village of Deposit – Claims Auditing (2023M-173)
… the audit period, the Board did not ensure compliance with the Village’s credit card policy and approved 83 credit … the Board approved the use of taxpayer funds without having support to show funds were being expended for … Key Recommendation Ensure the deputy clerk complies with the Village’s credit card policy and that each claim has …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173Town of Saugerties – Claims Auditing (2024M-144)
… highway department without bid or documentation that it was an exempt source. 36 credit card purchases totaling … $383 without the Supervisor’s knowledge. The equipment was shipped to the Town’s former video supply contractor. The …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)
… the Board ensured that credit card and travel expenditures were adequately supported and for legitimate purposes. Key Findings The Board approved payment for 236 credit card purchases totaling $24,416 without … the Board ensured that credit card and travel expenditures were adequately supported and for legitimate purposes …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144Buffalo Collegiate Charter School – Credit Cards (2022M-69)
… and found supporting documentation such as receipts was not available for 66 charges totaling $23,376. The need or purpose was not documented for 72 charges totaling $50,989. The Board … an average of 108 days after the credit card statement was paid. We reviewed all 18 credit card charges over $2,500 …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Cortlandville Fire District – Credit Cards (2020M-57)
… ] Audit Objective Determine whether credit card purchases were adequately supported, for appropriate purposes and paid timely. Key Findings The … The District incurred penalty charges totaling $393 for late payments and $192 for interest. Key Recommendations … Determine whether credit card purchases were adequately supported for appropriate purposes and paid …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57The Academy Charter School - Credit Card Expeditures (2019M-80)
… whether the Board ensured that credit card charges were adequately supported and were for legitimate purposes. Key Findings School officials … whether the Board ensured that credit card charges were adequately supported and were for legitimate purposes …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Rochester Academy Charter School – Credit Cards (2022M-208)
… Officials did not perform an effective and timely review of credit card charges. As a result: School officials … School purposes. 35 percent (169 totaling $68,523) of the tested credit card charges did not have a receipt or … Subsequently, officials obtained and provided some of the missing receipts; however, 9 percent of the charges …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208Town of Binghamton - Credit Cards and Non-Payroll Disbursements (2018M-94)
… credit card use and ensured non-payroll disbursements were adequately supported and for proper Town purposes. Key Findings The Board adopted … The March 2017 credit card bill included a $288 charge for the Supervisor’s personal cable bill. In May 2018, during …
https://www.osc.ny.gov/local-government/audits/town/2018/12/07/town-binghamton-credit-cards-and-non-payroll-disbursements-2018m-94Bethlehem Central School District – Credit Cards (2017M-41)
… Purpose of Audit The purpose of our audit was to determine if District credit card claims … Bethlehem Central School District is located in the Towns of Bethlehem and New Scotland in Albany County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41Town of Hamburg - Finance Office (2023M-109)
… her own credit card purchases. The former Director was arrested in September 2022 for charges relating to her use of …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109Village of Ocean Beach – Credit Card Usage (2022M-206)
… pdf] Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured that employees appropriately used … not have a signed receipt or credit card slip. Examples of purchases include: $134,742 from a home improvement store, …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206Lewis County – Purchase Cards (2024M-41)
… quotes, 52 charges totaling $142,684 did not have evidence of verbal or written quotes. The County could have …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Town of Middleburgh – Claims Audit Process (2023M-56)
… – pdf] Audit Objective To determine whether the Town of Middleburgh (Town) Town Board (Board) properly audited … have been paid for inappropriate purposes. From our review of 184 claims totaling $340,204 we found: The Board approved … were not approved by the Board prior to purchase, two of which were unsupported. Four claims totaling $10,064 were …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56DiNapoli & Schneiderman Reach $10.75 Million Oil Spill Settlement With ExxonMobil
… and ExxonMobil Oil Corporation to reimburse the NY Environmental Protection and Spill Compensation Fund for …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-schneiderman-reach-1075-million-oil-spill-settlement-exxonmobilCost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… using Merchant Category Codes, such as charges from dry cleaners or health spas. Contact your credit card company …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudState Comptroller DiNapoli Releases Municipal & School Audits
… usage. In addition, she earned and used leave that she was not entitled to and paid herself an unauthorized payment … and Local Retirement System. The release of this report was held due to the findings being referred to outside law … board also unnecessarily appropriated fund balance that was not needed, which in effect is a reservation of fund …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 2306
… Purpose: The purpose of this bulletin is to provide instructions for processing payroll deductions for the SEFA Campaign in the 2025 calendar year and explain SEFA Continuous Giving. … The purpose of this bulletin is to provide instructions for processing payroll deductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2306-2025-state-employees-federated-appeal-sefa-campaignState Agencies Bulletin No. 2383
… This Bulletin Supersedes Payroll Bulletin 2306 Purpose: The purpose of this bulletin is to provide instructions for processing payroll deductions for the SEFA Campaign and explain SEFA … is an effort to promote efficiency and reduce the costs of payroll processing on a statewide level. SEFA Campaign …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2383-state-employees-federated-appeal-sefa-campaign