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Town of Danby – Claims Processing and Procurement (2022M-127)
… when procuring goods and services and audited claims prior to payment. Key Findings The Board did not always seek … when claims are not properly audited, the Board’s ability to effectively monitor the Town’s financial operations is … card purchases, totaling $12,695, reviewed were paid prior to Board audit and 13 purchases totaling $4,936 were never …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127State Agencies Bulletin No. 1380
… Purpose To inform agencies of the timeline for the conversion of the account codes in PayServ to the statewide chart of … To inform agencies of the timeline for the conversion of the account codes in PayServ to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1380-new-york-state-payroll-system-payserv-conversion-statewide-financialLead Service Line Replacement Program and Lead Service Line Inventory
… whether the Department of Health (DOH) is administering and monitoring the Lead Service Line Replacement Program to ensure funds are allocated properly and being used by municipalities effectively and only for allowed purposes, and whether the water utility …
https://www.osc.ny.gov/state-agencies/audits/2026/01/05/lead-service-line-replacement-program-and-lead-service-line-inventoryVillage of Lake George – Records and Reports (2024M-82)
… Village’s financial condition was not properly reported in the Annual Financial Report (AFR). Without reliable …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82DiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… Thomas P. DiNapoli’s report on the State Fiscal Year (SFY) 2026 Enacted Budget and First Quarterly Financial Plans. The … informal “economic uncertainties” reserve into the Rainy Day Reserve Fund. No increases in principal reserves are … projected in the Financial Plan, the statutory rainy day reserve funds would total $11.6 billion by SFY 2029 – …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029Town of Ticonderoga – Financial Records and Reports (2015M-301)
… Purpose of Audit The purpose of our audit was to review the Town’s financial records and … 1, 2013 through April 30, 2015. Background The Town of Ticonderoga is located in Essex County and has a … The purpose of our audit was to review the Towns financial records and …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… properly approved and supported. This occurred because the Board of Fire Commissioners (Board) did not provide adequate … employees are paid only for hours worked and leave time to which they are entitled. Review payroll errors identified …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Town of Glen - Water and Sewer Operations (2023M-167)
… the Town of Glen (Town) officials properly managed water and sewer fund financial operations. Key Findings Town officials did not properly manage water and sewer fund financial operations. The Board did not adopt … the Town of Glen Town officials properly managed water and sewer fund financial operations …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Acceptable Time and Attendance Systems – Legacy Reporting
… used by the employer to generate payroll and/or keep track of employee accruals. The system should include a signature … controls, the system should also include the signature of the official’s supervisor, when applicable, to certify the … so you must use a different method to determine the number of days to report. These employees should complete a record …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsPulaski Academy and Central School District - Separation Payments (2020M-20)
… - pdf] Audit Objective Assess whether separation payments to certain District officials were authorized and accurately … employment contracts. Key Findings District officials need to improve the separation payment procedures. We found … payments. Did not realize the former Superintendent was to reimburse the District $2,813 for previously received …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20Town of Mohawk – Records and Reports (2013M-113)
… financial activity including accurate beginning balance sheet account balances. Ensure that all accounting …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113XVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… and disclosing uncollected tax revenues is included in Section 4.B - Tax Revenues of this Chapter. Leases - … into. The accounting for revenue leases is included in Section 4.O – Intangible Right-to-use Assets of this … policy for recording Federal grant revenues is included in Section 4.C - Federal Grant Accruals of this Chapter. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsPort Jervis City School District – Audit Follow-Up (2022M-152-F)
… report - pdf] [read 2022 report - pdf] Purpose of Review The purpose of our review was to assess the Port Jervis City … School District’s (District’s) progress, as of March 2025, in implementing our recommendations in the audit report Port … The purpose of our review was to assess the Port Jervis City …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/port-jervis-city-school-district-audit-follow-2022m-152-fCommunity Fire and Rescue, Inc. - Financial Activities (2019M-93)
Determine if Company officials ensured financial activity was properly recorded and reported and money was safeguarded
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93Management of Invasive Species
… the harmful effects of invasive species populations in New York State. The audit covers the period April 1, 2017 … Program Many species of plants and animals currently found in New York State are not indigenous, but rather have been … integrity of the State’s natural communities and systems. In New York, invasive species management is a collaborative …
https://www.osc.ny.gov/state-agencies/audits/2020/07/23/management-invasive-speciesJefferson County – Court and Trust Funds (2022-C&T-6)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … 1, 2019 through September 7, 2022. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Access Requirements for Retirement Online Pages and Notifications – When Employees Retire
… Credits page and the Salary Explanation page in Retirement Online , you must have one of the following security roles: Payroll Personnel Employer Reporting Submitter Employer … for by Payroll Services processing. To receive Retirement Online notifications , you must have either: The Personnel …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/access-requirements-retirement-online-pages-and-notificationsSteuben County – Court and Trust Funds (2024-C&T-4)
… Security interest in property filed to ensure payment for contracted services rendered on the property 2 When the …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4DiNapoli: Halfmoon Resident Allegedly Stole Deceased Mother's Pension Payments
… State Comptroller Thomas P. DiNapoli, Saratoga County District Attorney Karen A. Heggen, the New York State Police and the New York State Department of Motor … by filing a complaint online at https://www.osc.state.ny.us/investigations , or by mailing a complaint to: Office …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-halfmoon-resident-allegedly-stole-deceased-mothers-pension-paymentsDiNapoli Audit Finds Amsterdam's Finances Hampered by Poor Record Keeping
… Officials in the city of Amsterdam are unable to properly assess and monitor the … from $3.4 million in 2007 to $620,000 in 2011, a decrease of 81 percent. The city’s short-term borrowing to cover … office, which they must do by state law. Specific areas of concern in regards to inaccurate recordkeeping include: …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-audit-finds-amsterdams-finances-hampered-poor-record-keeping