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XII.9.B Liens Against Payments Processed Using a Joint Custody Account – XII. Expenditures
… offset, or payment assignment against each vendor exists. In the event that a lien, offset, or payment assignment does exist, OSC will redirect the appropriate payment amount to the other entity. This section provides guidance to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9b-liens-against-payments-processed-using-joint-custody-accountTown of Butternuts – Highway Facility Capital Project (2021M-94)
… The Board was not fully transparent in planning and could have improved its monitoring of the Project. As a result, … but later added as a $60,000 change order, which should have been competitively bid in accordance with New York State …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94Tupper Lake Central School District – Records and Reports (2021M-14)
… did not: Provide support for 12 of the 15 balance sheet accounts we reviewed. Also, officials did not record …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14V.3.G Product Code – V. Chart of Accounts (COA) Governance
The Product ChartField is used to record revenue or expenses related to agencyprovided goods or services at a more detailed level than statewide eg revenueexpenses related to specific fees fines or licenses
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeGates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… Fire Commissioners (Board) and officials properly planned for long-term financial and capital needs. Key Findings The Board and District officials did not properly plan for the District’s long-term financial and capital needs, … the tax levy more than $7.5 million (80 percent) for 2020 through 2024. We also determined that: The …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Charter School of Educational Excellence – Information Technology (2023M-174)
… – pdf] Audit Objective Determine whether the Charter School of Educational Excellence (School) Board of Trustees (Board) and officials secured … personally identifiable information (PII), and that the School could suffer a serious interruption to operations … Determine whether the Charter School of Educational Excellence School Board of Trustees …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Comptroller DiNapoli Releases School Audits
… , Elmira City School District and Patchogue-Medord Union Free School District . “In an era of limited resources and … school finances and operations, my office continues to provide taxpayers the assurance that their money is being … is inadequate and not sustainable. Patchogue-Medford Union Free School District – Budget Review (Suffolk County) …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsVillage of Hempstead – Budget Review (B7-16-4)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s … Laws of 2006 authorizes the Village of Hempstead (Village) to issue debt totaling $4.2 million to liquidate the accumulated deficit in the Village’s general …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Lewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… staff service fees were accurately calculated and paid in accordance with written agreements. Key Findings The … calculated and paid according to the agreements, resulting in LCIDA overpaying $316,597 for such services. This was 172 … and certain fees were not properly annualized as specified in the agreements. In addition, LCIDA paid a fee for one …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… Town’s fund balance accounts had errors totaling $833,153. For example, the general town-wide fund was understated by …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Town of Alden – Town Clerk/Tax Collector (2024M-106)
… $138,050 in the tax collection bank accounts. The funds should have been remitted to the Town Supervisor … to taxpayers. Most of the unremitted funds or $84,757 should have been returned to taxpayers who overpaid their …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Sherman Central School District – Claims Audit (2024M-92)
… [read complete report – pdf] Audit Objective Determine whether the Sherman Central School … Key Findings The claims auditor does not meet the Board of Education’s (Board) minimum qualifications for the … to properly perform her job duties and did not properly audit all claims prior to payment. According to a District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92Miller Place Fire District – Credit Cards (2024M-58)
… Board of Fire Commissioners (Board) ensured that credit card charges were properly approved, supported and for … Key Findings The Board did not always ensure that credit card charges were properly approved, supported and for … Board. Commissioners approved and audited their own credit card charges totaling $14,544 and 25 charges totaling $10,005 …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Village of Holley – Transparency of Fiscal Activities (S9-24-12)
Determine whether the Village of Holley Village Board of Trustees Board conducted an annual audit of the Village chief fiscal officers CFO financial records and reports filed the required annual financial report AFR with the Office of the State Comptroller OSC and reported the result
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Town of Wilson – Fuel Procurement and Monitoring (2024M-131)
… anyone could access and pump fuel from the Town’s fuel tanks without a key fob or other control to ensure only Town …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131Service-Disabled Veteran-Owned Business Program Implementation (Follow-Up)
… Veteran-Owned Business Act (Act) was signed into law on May 12, 2014 to encourage and support eligible …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/service-disabled-veteran-owned-business-program-implementation-followLimestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… did not review bills or approve disbursements prior to payment. Company officials did not maintain accurate records … are audited annually. Review and approve bills prior to payment and ensure that each bill has appropriate supporting …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mComptroller DiNapoli Releases School Audits
… School District and the Onteora Central School District . “In an era of limited resources and increased accountability, … period 2009-10 through 2013-14, accumulated fund balance in the general fund increased from $6.6 million to $9.8 …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-auditsCounty of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… 1, 2013 through April 30, 2014. Background The County of Clinton Industrial Development Agency is an independent … is governed by a seven-member board appointed by the Clinton County Legislature. Key Findings The Board did not … County of Clinton Industrial Development Agency Project Monitoring …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectOversight of School Fire Safety Compliance (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our original report, Oversight of School Fire Safety Compliance ( 2015-S-86 ). Background … To determine the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/oversight-school-fire-safety-compliance-follow