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Village of Palmyra - Financial Management (2019M-94)
… improper budgeting and accounting practices that resulted in inaccurate accounting records and reports. Key …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94Town of Groton – Long-Term Planning (2022M-113)
… Develop long-term capital and financial plans to replace highway capital assets in a timely manner. Consider … Provide the Board with written recommendations as to what highway machinery, tools, implements and equipment …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-groton-long-term-planning-2022m-113Village of New Hempstead - Clerk-Treasurer's Duties (2018M-202)
… with statutes. Key Finding The Board engaged the services of a Certified Public Accountant (CPA) to perform duties that …
https://www.osc.ny.gov/local-government/audits/village/2019/01/18/village-new-hempstead-clerk-treasurers-duties-2018m-202Town of Seneca Falls – Procurement Audit Follow Up (2018M-143-F)
… – pdf] Purpose of Audit The purpose of our review was to assess the Town of Seneca Fall’s (Town) progress, as of …
https://www.osc.ny.gov/local-government/audits/town/2023/03/03/town-seneca-falls-procurement-audit-follow-2018m-143-fTown of Lloyd - Financial Condition (2019M-108)
… complete report - pdf] Audit Objective Determine whether the Board and Town officials effectively managed financial … balance from $2.4 million in 2014 to $4.1 million in 2018. The Board appropriated fund balance totaling $1.4 million of … was used to finance appropriations from 2014 through 2018. The Board underestimated revenues and overestimated …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108Village of Schaghticoke – Board Oversight (2023M-78)
… Board cannot be sure it has accurate financial information to make decisions and gauge the Village’s financial … did not: Establish controls or other oversight procedures to compensate for the Clerk-Treasurer performing all … and have initiated, or indicated they planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2023/11/17/village-schaghticoke-board-oversight-2023m-78Town of Lloyd - Information Technology (2019M-36)
… IT control weaknesses were communicated confidentially to Officials. Key Recommendations Monitor compliance with the … use policy. Provide IT security awareness training to personnel who use IT resources. Adopt written IT policies and procedures to address disaster recovery and data backup. Officials …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36III.3 Scope of the SFS – III. Statewide Financial System (SFS)
… The scope of the Statewide Financial System (SFS) includes the last three … The scope of the Statewide Financial System includes the last three phases …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii3-scope-sfsOversight of the Farm-to-School Program
… relationships between schools. The Program is intended to connect schools with local farms and food producers, … for 17 contracts either lacked sufficient documentation to support expenses paid or were not authorized under the …
https://www.osc.ny.gov/state-agencies/audits/2021/04/19/oversight-farm-school-programViolating the Terms of a DRO – Divorce and Your Benefits
NYSLRS pensions are considered marital property and may be divided when a marriage ends Guide to Domestic Relations Orders Violating a DRO
https://www.osc.ny.gov/retirement/members/divorce/violating-terms-droTown of Throop – Highway Department (2021M-115)
… loss and misuse. Retain documentation related to scrap metal sales or account for sales totaling $1,277. Key …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Town of Hyde Park - Payroll and Time Records (2018M-225)
… Audit Objective Determine whether the Town’s payroll and time records were accurate. Key Findings Town officials … established adequate procedures to ensure that payroll and time records were accurate. We tested the payroll and time records of 30 employees over 22 payroll periods, …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-hyde-park-payroll-and-time-records-2018m-225Town of Pulteney – Financial Condition (2021M-24)
… report - pdf ] Audit Objective Determine whether the Town of Pulteney (Town) Board effectively managed the Town’s … manage the Town’s financial condition and was unaware of the Town’s true financial position when it adopted budgets … financial and capital plans. Provide adequate oversight of the bookkeeper and provide municipal accounting training. …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Village of Arkport – Water Fund Financial Operations (2020M-45)
… action. Appendix B includes our comment on an issue raised in the Village's response letter. …
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-452024 Year in Review: Fiscal Responsibility, Stewardship and Transparency
… 2024 Year In Review FISCAL RESPONSIBILITY STEWARDSHIP … at some of the major accomplishments of the Office of the New York State Comptroller in 2024 …
https://www.osc.ny.gov/reports/2024-year-in-reviewTown of Wolcott – Financial Management (2020M-131)
… the Town Board (Board) effectively managed the Town of Wolcott’s (Town) financial condition. Key Findings The … financial condition, did not have a clear understanding of the laws governing the finances of the general fund tax bases and did not have an … whether the Town Board Board effectively managed the Town of Wolcotts Town financial condition …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Town of Webb - Ski Collections (2018M-188)
… tickets. Key Findings The Board and ski area officials have not developed policies or procedures for how ski collections should be recorded, deposited and … payment were not reconciled by ski area officials due to the lack of supporting documentation. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188Town of Seneca Falls - Procurement (2018M-143)
… if goods and services were procured in accordance with the Town’s procurement policy and applicable statutes. Key … procured nine single or aggregate purchases over the competitive bidding thresholds (totaling $1.13 million). … Recommendations Town officials should: Consider revising the procurement policy and procedures to specify …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-procurement-2018m-143Review of the American Academy of Pediatrics
… made to American Academy of Pediatrics, District II (AAP) for various immunization initiatives under contracts … initiatives, the DOH entered into contracts with the AAP. We examined approximately $1.5 million in select … 2006 through August 13, 2013 from the Department to the AAP under contracts C018189, C022937, and C028275. Our …
https://www.osc.ny.gov/state-agencies/audits/2015/09/29/review-american-academy-pediatricsOversight of the Practice of Funeral Directing
To determine if the Department of Health is effectively overseeing the practice of funeral directing in accordance with relevant law and regulation and if the New York City Department of Health and Mental Hygiene is effectively overseeing selected aspects of the practice of funeral directing
https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directing