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XI.18.F The Iran Divestment Act of 2012 – XI. Procurement and Contract Management

… prohibits, with certain exemptions, state contracts and, in some instances, subcontracts with “persons” engaged in … subunit, or parent. OFFICE OF GENERAL SERVICES’ (OGS) LIST The Act requires that the Office of General Services develop a list of persons who engage in investment activities in Iran …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18f-iran-divestment-act-2012

Town of Gardiner – Town Clerk/Tax Collector (2024M-78)

… remitted and reported collections accurately and in a timely manner. Key Findings The Clerk generally … did not deposit and remit clerk fees and tax collections in a timely manner. In addition, the Town Board (Board) did … a timely manner or in accordance with New York State Town Law (Town Law) Section 30 that requires fees over $250 to be …

https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78

Village of Elmira Heights – Claims Auditing (2024M-44)

… board to audit all claims against a village before payment is made, the Board did not perform a thorough and deliberate … Although the 213 claims reviewed totaling $771,282 were for proper Village purposes, we determined: 34 claims … and attached to the claims to help ensure competition is sought in accordance with the Village’s procurement …

https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44

Town of Wells – Records and Reports (2024M-59)

… financial operations. All nine balance sheet accounts for 2022 and six accounts (67 percent) for 2023 were not accurate. Two accounts were overstated by a … not agree with general ledger cash balances at month-end for 18 of the 40 (45 percent) bank reconciliations we …

https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59

Town of Volney – Financial Operations Oversight (2024M-93)

… provide adequate oversight of financial operations. As a result, the Town may have levied more taxes than necessary. … by New York State Town Law (Town Law), Section 123. As a result, the Board was unable to monitor the Town’s overall … operations. Transparency was impaired because the Town’s 2021, 2022 and 2023 Annual Financial Reports (AFRs), a report …

https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93

Town of Castile – Tax Collection Remittance (P1-24-23)

… report – pdf] Audit Objective Determine whether the Town of Castile (Town) Town Clerk/Tax Collector (Clerk) …

https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23

DiNapoli Statement on Governor's Veto of Transparency Legislation

… on state spending and was supported unanimously in both the State Senate and Assembly: “I am very … our bill requiring more transparency and accountability for billions in emergency contracts and those that bypass … the public is getting the best value for its money. This legislation had unanimous support in both the Assembly …

https://www.osc.ny.gov/press/releases/2024/12/dinapoli-statement-governors-veto-transparency-legislation

Town of Butler – Highway Asset Accountability (2024M-115)

… diesel fuel was used properly, stolen or caused by a leak in the in-ground storage tank. Key Recommendations Develop, …

https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115

Town of Covington – Tax Collection Remittance (P1-24-24)

… report – pdf] Audit Objective Determine whether the Town of Covington (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit …

https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0

Town of Middlebury – Tax Collection Remittance (P1-24-25)

… report – pdf] Audit Objective Determine whether the Town of Middlebury (Town) Tax Collector remitted all collections … million to the County Treasurer in April 2024, instead of paying three separate required payments totaling $656,657 … initiate corrective action. … Determine whether the Town of Middlebury Town Tax Collector remitted all collections as …

https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25

Town of Warsaw – Tax Collection Remittance (P1-24-22)

… report – pdf] Audit Objective Determine whether the Town of Warsaw (Town) Town Clerk/Tax Collector (Clerk) …

https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22

Town of Chester – Property Tax Exemptions (2016M-325)

The purpose of our audit was to review the Towns property tax exemption process for the period January 1 2015 through August 2 2016

https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-chester-property-tax-exemptions-2016m-325

Town of LaGrange – Selected Financial Activities (2013M-107)

… and internal controls over the Town’s financial operations for the period January 1, 2011, through September 30, 2012. Background The Town of LaGrange is located in Dutchess County and serves approximately 15,700 residents. The Town is governed by the Town Board which comprises the Town …

https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107

XI.12.F Reassignment of Agency Responsibility for Contracts – XI. Procurement and Contract Management

… agencies and departments may be reorganized, consolidated, or expanded; or responsibility for specific projects or programs may be reassigned to other agencies/departments. …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12f-reassignment-agency-responsibility-contracts

Town of Ripley – Town Clerk Collections (2024M-139)

… accurate manner. As a result, there was an increased risk for money to be lost or used for inappropriate purposes. In addition, the longer … remain unremitted, the longer they are not available for Town operations. Our audit determined that the Clerk did …

https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139

City of North Tonawanda – Audit Follow-Up (2020M-90-F)

… is the City’s legislative branch and is responsible for adopting policies, local laws and ordinances. The Mayor … chief executive officer and is generally responsible for the administration and supervision of City affairs. …

https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-f

Town of Hurley – Transfer Station Collections (2024M-132)

… [read complete report – pdf] Audit Objective Determine whether transfer … were adequately supported, recorded and remitted in a timely manner. Key Findings We determined that transfer … collections to the Clerk. Key Recommendations The audit report includes six recommendations to help the Board, Town …

https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132