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Village of Sloan – Clerk-Treasurer (2024M-109)
… also did not provide timely or accurate financial reports to the Board of Trustees (Board). As a result, the Board may … on the monthly Treasurer’s reports, that were provided to the Board approximately six weeks after month-end, were … review the Clerk-Treasurer’s financial records to ensure transactions were recorded accurately and in a …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Village of Earlville – Collections (2024M-128)
… recorded and deposited all collections accurately and in a timely manner. Key Findings Although the … accurately recorded collections that we reviewed in the central accounting records, she did not always deposit collections in a timely manner. We also identified that staff in the …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Town of Franklinville – Procurement (2024M-56)
… Further, they did not research publications or attend free trainings that were available to assist them in their …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56Tuition Assistance Program – College of Westchester
… The College of Westchester, (Westchester) offers programs in business, computer, digital media, and health fields. … future compliance with the eligibility requirements cited in the report. Westchester should comply with the State …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/tuition-assistance-program-college-westchesterSelected Aspects of Subway Station Safety
… has taken appropriate steps to make all of its subway stations safe, and whether “Help Points” and “Customer … cleanliness for the daily riders who use its 469 subway stations is one of Transit’s essential duties. This is the … Manual requires Station Supervisors to inspect subway stations at least once every 72 hours. Division’s Bulletin …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/selected-aspects-subway-station-safetyPerformance of the Excelsior Jobs Program
… Purpose To determine whether firms that were issued a Certificate of Tax Credit met the eligibility requirements … all tax credit calculations are correct before issuing a Certificate of Tax Credit. OSC Response to Agency Comments to … Determine whether firms that were issued a Certificate of Tax Credit met the eligibility requirements …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programManagement of Selected Special Revenue Funds
… Funds are raised primarily through the sale of distinctive license plates in support of the specific causes. More … been expended. The funds can also receive grants, gifts, or bequests, although this has resulted in only one $10 … Donors who participate in the distinctive license plate registration program do so to support a specific cause and …
https://www.osc.ny.gov/state-agencies/audits/2016/08/02/management-selected-special-revenue-fundsOversight of School Fire Safety Compliance
… Purpose To determine if the State Education Department (Department) is providing … schools comply with fire safety provisions established in State Education Law, the State Uniform Fire Prevention and Building Code, and … To determine if the State Education Department is providing effective oversight …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/oversight-school-fire-safety-complianceTown of Cohocton – Procurement (2025M-13)
… Period January 1, 2023 – January 31, 2025 Understanding the Program Generally, municipal purchases should be made in the best interest of the taxpayers. One of the best methods for … and services are acquired in a cost-effective manner is to seek competition that is often required by New York State …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Town of Spencer – Disbursements (2025M-35)
… the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law.Our methodology …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Village of Addison – Payroll (2024M-12)
… investigation, the former Clerk-Treasurer was arrested in 2023 and charged with misappropriating funds and making … unauthorized payments totaling more than $1.1 million in Village funds over a 19-year period. In May 2024, she pleaded guilty to one count of first degree …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Village of Herkimer – Payroll (2025M-37)
… [read complete report – pdf] Audit Objective Did Village of Herkimer (Village) officials pay salaries, wages and separation … from service, represent significant costs for the Village. For the 2024-25 fiscal year, the Village’s budgeted … Village officials paid salaries and wages as authorized but …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Village of Addison – Board Oversight (2024M-8)
… Felony) and was sentenced to three to nine years in State prison in August 2024. As part of her sentence, the former …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Management of the Student-School Matching Algorithm
… Public Schools (NYCPS) adequately managed selected aspects of the admissions process and the student-school matching algorithm used in high school admissions. 1 The audit covered selected high … Public Schools NYCPS adequately managed selected aspects of the admissions process and the studentschool matching …
https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithmTown of Leicester – Financial Management (2025M-2)
… to unrealistically estimate revenues and appropriations in the adopted budgets. The Board did not correct the deficiencies noted in our prior audit ( Budgeting and Financial Oversight … the water fund had a deficit fund balance of $80,597. We project that the Town will have small operating surpluses …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Village of Leicester – Financial Management (2025M-7)
… [read complete report – pdf] Audit Objective Did the Village of Leicester (Village) Board of Trustees (Board) effectively manage fund balance? Audit Period June 1, 2021 – January 16, 2025 … The Board did not effectively manage the Villages fund …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7Oversight of the Educational Opportunity Program
… were for unallowable goods or services, such as for bowling events and amusement park visits. Documentation for …
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-programAdministration of Non-Competitive and Limited-Competition Contracts
… Children's Services (ACS) properly awarded, extended, and renewed non-competitive and limited-competition contracts … sufficient oversight of contractor performance. Officials renewed or extended contracts with some vendors that had poor … for Childrens Services ACS properly awarded extended and renewed noncompetitive and limitedcompetition contracts …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/administration-non-competitive-and-limited-competition-contractsCity of Cohoes – Purchasing (2014M-192)
… March 31, 2014. Background The City of Cohoes is located in Albany County and has approximately 16,200 residents. The … Key Findings The City’s procurement policy was adopted in 2000 and has not been updated to keep it current. Numerous … or purchased from State contracts as per General Municipal Law, and others did not receive competitive quotations as per …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192Oversight of Procurements and Loan Programs
… waste management facility, a fiber-optic network, and a water/sewer facility. DANC’s operations provide services to … respectively. During our audit period, DANC also received payments on a total of 70 loans it had awarded for various …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/oversight-procurements-and-loan-programs