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Oversight of Juvenile Justice Facilities
… including those required to be done within the first week after admission – was completed. For example, we found …
https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilitiesUnified Court System Bulletin No. UCS-356
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the June … a uniform and equipment allowance or maintenance allowance to all eligible members in June and December. Additionally, … detailed in the Labor Relations Memorandum are extended to Management and Confidential Employees (NU86). Pursuant to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-356-june-2025-uniform-and-equipment-uniform-allowance-andTown of Coldspring – Town Clerk Operations (2013M-137)
… Purpose of Audit The purpose of our audit was to evaluate the operations and financial practices of the Clerk’s office for the period January 1, 2010, through …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137DiNapoli: Former Town of Marion Court Clerk Charged With Pocketing Court Fines and Fees
… during an audit of the Town of Marion Court Fund, which found court fees were not always being deposited. A …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-town-marion-court-clerk-charged-pocketing-court-fines-and-feesCharter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… Purpose of Audit The purpose of our audit was to determine if the … School construction project and of the management company which assists with the School’s academic and financial …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-andOpinion 91-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The …
https://www.osc.ny.gov/legal-opinions/opinion-91-30Selkirk Fire District – Procurement of Professional Services (2021M-55)
Determine whether Selkirk Fire District (District) officials solicited competition for professional services.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/selkirk-district-2021-55.pdfComptroller DiNapoli Releases State Audits
… referees did not always properly report and account for foreclosure funds. A review of 10 of 35 …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-state-auditsOpinion 89-50
… may not, under the guise of a compromise, impair a public duty owed by it or give validity to a void claim". ( Andgar … such as ... the issuance of building permits because the duty of due care is owed to the general public and not to any specific individual. A duty to exercise due care in a particular situation may …
https://www.osc.ny.gov/legal-opinions/opinion-89-50City of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… Purpose of Audit The purpose of our audit was to ensure that the former Director properly … account and the bank statements were mailed to his home address. Even though the account was titled in the City’s …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsTown of Sherburne – Budgeting (2025M-3)
… [read complete report - pdf] Audit Objective Did the Town of Sherburne (Town) Board (Board) develop realistic budgets? … our audit period to November 12, 2024 to analyze the 2025 adopted budget. Understanding the Program A realistic …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… complete report – pdf] Audit Objective Determine whether the Town of New Albion (Town) Town Supervisor (Supervisor) … adequately performed his financial duties. Key Findings The Supervisor did not perform his financial duties or obtain … on how to perform his duties and was unfamiliar with the duties of his office . The Town Clerk (Clerk) and the …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the purchase of fuel for … Key Findings The Board did not establish procedures to help ensure that fuel was dispensed only into Town … by authorized employees. There were no procedures in place to regularly monitor fuel transactions for reasonableness and …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Genesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)
… Purpose of Audit The purpose of our audit was to review the District’s cash receipts and disbursements for the period January 1, 2016 through January 19, 2017. …
https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-andChild Care Licensing and Inspection
… ensure licensed and registered child care facilities are in compliance with applicable laws and are safe for children. … is responsible for overseeing child care services in the State, with the exception of day care centers in New York City (NYC). The Division regulates and inspects …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionXIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… Policy References Process and Document Preparation: The OSC Rules and Regulations allow continuous travel advances up to $400 … funds to an employee for a specific travel event. Process and Document Preparation: Business Units must have procedures …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceQuestar III Board of Cooperative Educational Services – Purchasing (2015M-361)
… III Board of Cooperative Educational Services (BOCES) is an association of 22 component school districts in … component districts educate approximately 34,000 students, is governed by a 11-member Board of Education elected by the …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/questar-iii-board-cooperative-educational-services-purchasing-2015m-361Audit of the Tuition Assistance Program at Mercy College
… should recover $25,011, plus applicable interest, from Mercy College. Other Related Audits/Reports of …
https://www.osc.ny.gov/state-agencies/audits/2013/11/04/audit-tuition-assistance-program-mercy-collegeSeymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… Purpose of Audit The purpose of our audit was to examine and evaluate the Library’s processes for recording, securing and …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… revenues totaling $41.2 million. This resulted in net operating surpluses totaling more than $24 million …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budget