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Town of Le Roy – Purchasing (2014M-106)
… Purpose of Audit The purpose of our audit was to examine whether the Board ensured that claims were properly itemized and supported prior to payment and that those goods and services were procured in … None of the claims reviewed included documentation to show that Town officials followed the terms of the …
https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… Objective Determine whether reserve funds and the debt service fund balance were reasonable. Key Findings The Board … policy. Review all reserves and determine if the amounts are necessary, reasonable and in compliance with statutes. To … transfers should be made to unrestricted fund balance as allowed by law, or to other reserves per statutes. Use money …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Southside Academy Charter School - Enrollment and Billing (2019M-70)
… and supported. Key Findings The School overbilled the Syracuse City School District (SCSD) $28,640 in charter …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Village of Monticello – Payroll (2022M-59)
… [read complete report – pdf] Audit Objective Determine whether Village of Monticello (Village) officials ensured that payroll and payroll-related benefits were paid properly. Key Findings Village officials …
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59Village of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… agreements, resulting in: $44,135 in overpayments for unused vacation and sick leave and unauthorized … (comp) time. $11,000 per year of costs to the Village for the Clerk-Treasurer’s personal use of a Village vehicle … as a fringe benefit, should have been reported on his W-2 for income tax purposes. Key Recommendations Ensure that all …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79Worcester Central School District - Fund Balance Management (2022M-75)
… million, or 4.3 to 15.7 percentage points. Real property tax levies were higher than necessary, in part, because …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Town of Hempstead – Procurement (2022M-63)
… were met. Officials paid: Eleven professional service providers $4 million without seeking competition. … written preapprovals. A vendor $12,382 more for tires than prices bid. Had Town policies been adhered to, competition … that provide these services to the Town and ensure that prices paid for services and purchases are in accordance with …
https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63Town of Lewis – Highway Purchases (2014M-103)
… November 30, 2013. Background The Town of Lewis is located in Lewis County and has a population of approximately 850. It … a claim for prepayment of materials to be received in the following year. Key Recommendations Ensure that all Town officials and employees involved in purchasing have a copy of the Town’s procurement policy …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103Genesee County – Court and Trust Funds (2014M-322)
… of the Surrogate’s Court. Key Findings The County Clerk did not maintain appropriate court and trust fund records. We …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322Town of Dayton – Audit Follow-Up (2019M-189-F)
… Town of Dayton’s (Town’s) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Supervisor’s Records and Reports (2019M-189), released in January 2020. The audit determined that the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fTown of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… and motor oil totaling $81,980. Unreimbursed fuel usage by the Plymouth Fire District (District) totaling $7,203. …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16Opinion 90-28
… private engineering services for subdivisions) ZONING AND PLANNING -- Planning Boards (propriety of board member … with or without compensation, perform percolation tests and other design work for individuals in the community who … relate to conflicts of interest of municipal officers and employees. Pursuant to General Municipal Law, §800(3), a …
https://www.osc.ny.gov/legal-opinions/opinion-90-28State Comptroller DiNapoli Releases School Audits
… his office completed audits of the Bradford Central School District , Corning City School District , East Moriches Union … $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli and Attorney General James Announce Guilty Plea of Mount Vernon Mayor Richard Thomas
… for stealing campaign funds and lying about those funds on a disclosure to the State Board of Elections. Thomas was … position as a public servant. Thomas will also resign and leave office effective September 30, 2019. "Mayor Thomas … James to root out public corruption across the state." “By using campaign funds to line his own pockets, Mayor Thomas …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-and-attorney-general-james-announce-guilty-plea-mount-vernon-mayor-richardADAPT Community Network – Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented pursuant to the State Education … Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit focused primarily …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/adapt-community-network-compliance-reimbursable-cost-manualVolunteers of America – Greater New York, Inc.: Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Volunteers of America – Greater New York, Inc. (VOA-GNY) … New York City-based not-for-profit organization authorized by SED to provide preschool special education services to … fees. In addition, VOA-GNY operated programs authorized by the Office of Alcoholism and Substance Abuse Services, …
https://www.osc.ny.gov/state-agencies/audits/2018/12/10/volunteers-america-greater-new-york-inc-compliance-reimbursable-cost-manualElevator Safety
… January 1, 2015 through October 20, 2017. Background The New York City Department of Buildings (DOB) is responsible for … that are subject to the New York City Administrative Code, Building Code, and the Rules of the City of New York. DOB is …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/elevator-safetyMonitoring the Green Innovation Grant Program
… projects awarded under the Green Innovation Grant Program (GIGP), and if grant recipients are substantively … ensuring they meet water and air quality regulations. One program the Corporation administers is the GIGP, which …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/monitoring-green-innovation-grant-programBooks and Rattles, Inc. – Compliance With the Reimbursable Cost Manual
… to the State Education Department’s (SED) Reimbursable Cost Manual (Manual). The audit included all expenses claimed … three and five years. For purposes of this report, these programs are collectively referred to as the SED costbased … expenses; and $39,027 in unsupported allocated costs for shared employees. Key Recommendations To SED: Review the …
https://www.osc.ny.gov/state-agencies/audits/2017/01/03/books-and-rattles-inc-compliance-reimbursable-cost-manualLifespire, Inc.: Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… the two fiscal years ended June 30, 2015. Background The Office for People With Development Disabilities (OPWDD) is … residential, behavioral, prevocational, mental health, and family support. Lifespire receives funding from Medicaid, … terms. Our conclusions are based on a review of all 408 family reimbursement transactions for fiscal years 2014 and …
https://www.osc.ny.gov/state-agencies/audits/2017/12/14/lifespire-inc-compliance-consolidated-fiscal-reporting-and-claiming-manual