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Onteora Central School District – Procurement and Claims Auditing (2021M-216)
… to verify availability of funds and ensure pricing matches vendor agreements. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216Seneca Falls Central School District – Procurement (2021M-201)
… of $895,668. The District did not have written agreements with three professional service providers paid $112,262. Key Recommendations Document compliance with competitive purchasing requirements. Enter into adequate written agreements with professional service providers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201Town of Orange – Former Highway Superintendent’s Records (2019M-30)
… the Superintendent pled guilty to Attempted Obstruction of Governmental Administration and was sentenced to a … The Superintendent should retain adequate records of all Department transactions and activity. Town officials should work with the New York State Department of Transportation (NYSDOT) to resolve any prior years’ …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30Town of Springfield – Accounting Records and Reports (2020M-175)
… report - pdf ] Audit Objective Determine whether the Town of Springfield’s (Town) Supervisor maintained complete, … The Board did not annually audit, or provide for an audit of, the Supervisor’s records and reports, as required. Key … initiate corrective action. … Determine whether the Town of Springfields Town Supervisor maintained complete accurate …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Genesee Valley Central School District - Financial Management (2019M-231)
… fund policy was not comprehensive and three reserves with balances totaling $1.3 million were generally not being … to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner … including plans for the use of reserves in accordance with applicable statutes. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Gananda Central School District – Procurement (2021M-86)
… totaling $352,943. Requiring quotes in compliance with purchasing policies, totaling $88,240. From 11 … services, and monitor for and enforce compliance with policies and procedures. Ensure that District officials adequately document compliance with competitive bidding statutes and purchasing policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
… The Board did not: Know the Treasurer did not comply with water and sewer Village laws and codes resulting in … compensating controls to minimize the risks associated with the lack of segregation of duties within the Treasurer’s … The Board should: Ensure the Treasurer’s office complies with water and sewer Village laws and codes. Establish …
https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50York Central School District – Network Access Controls (2022M-93)
… including a comprehensive written disaster recovery plan. The District had 139 unneeded network user accounts and one … technology (IT) services in 2020-21 without documenting the specific services the IT vendor was contracted to provide. In addition, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93Town of Greenville – Tax Collector (2020M-81)
… report - pdf ] Audit Objective Determine whether the Tax Collector properly recorded, deposited and remitted money … determine whether she deposited money in a timely manner. Property tax collections totaling $5.4 million and penalties …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Town of Franklin – Financial Condition (2018M-8)
… Purpose of Audit The purpose of our audit was to determine whether the Town Board effectively monitored the Town’s financial condition for the period January 1, 2016 through … Since 2014, the town-outside-village (TOV) Highway fund balance decreased by 59 percent to $87,500, or 13 percent of …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8Town of Columbia – Physical Accessibility to Programs and Services (S9-24-29)
… applicable physical accessibility components (components) we reviewed, we identified 13 components (17 percent) where Town officials …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-columbia-physical-accessibility-programs-and-services-s9-24-29Town of Chili – Physical Accessibility to Programs and Services (S9-24-33)
… taking additional steps to increase physical accessibility for the 24 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-chili-physical-accessibility-programs-and-services-s9-24-33Town of Hamburg - Fuel Operations (2019M-75)
… purchases made with equipment fuel cards (i.e., fobs) are not monitored or tracked. No inventory records are maintained for fuel in reserve tanks. Key Recommendations Track fuel purchased … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Town …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-fuel-operations-2019m-75State Health Department Unnecessarily Paid over $1 Billion for Patients Covered by Private Insurance
… for enrollees who already had private insurance, according to an audit released today by State Comptroller Thomas P. … of Health's payment system and other problems led to over a billion dollars in unnecessary spending," DiNapoli said. "The department needs to improve its procedures and stop this waste of taxpayer …
https://www.osc.ny.gov/press/releases/2018/06/state-health-department-unnecessarily-paid-over-1-billion-patients-covered-private-insuranceComptroller DiNapoli & A.G. Schneiderman Announce Sentencing of Former Halfmoon Town Supervisor For Stealing Campaign Funds
… and integrity,” said Comptroller Thomas P. DiNapoli. “We will continue to partner with Attorney General … the public’s trust.” “This sentencing makes it clear that if a public official misuses campaign funds, they will face … DiNapoli, U.S. Attorney Hartunian, and the F.B.I., we were able to strike a blow against public corruption and …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-ag-schneiderman-announce-sentencing-former-halfmoon-town-supervisor-stealingOpinion 94-24
… for when town purchases real property and constructs town hall) TOWN LAW, §220; LOCAL FINANCE LAW, §35.00: If a town … adopts separate resolutions to purchase land for a town hall with current year tax revenues and to construct the town …
https://www.osc.ny.gov/legal-opinions/opinion-94-24State Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today … the following audits have been issued: City University of New York (CUNY): Medgar Evers College: Controls Over Bank …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 1801
… wages in Box 18 and taxes in box 19 if the following is true: The employee was paid while the home address was in the … wages in Box 18 and no taxes in Box 19 if the following is true: The employee’s home address was in the Bronx, Kings, … no wages in Box 18 and taxes in Box 19 if the following is true: The employee’s home address was not in Bronx, Kings, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1801-2019-new-york-city-reportable-wagesAbout an Employer’s Role – What Every Employer Should Know
… send us data on the salaries paid and days worked for NYSLRS members. The accurate and timely reporting of …
https://www.osc.ny.gov/retirement/employers/partnership/about-employers-roleProperty Tax Credits
… Purpose The objective of our examination was to determine whether Property Tax Freeze, Property Tax Relief, and STAR credits processed by the Department during the … homeowner’s primary residence. The qualifications for these credits vary between programs. Further, each …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-credits