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Chateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
… State aid totaling $62,920 because the filing deadlines have passed. The District may also lose the remaining $82,244 … officials did not establish policies and procedures to ensure State aid was claimed for nonresident homeless … complete and maintain designation forms and submit them to the New York State Education Department (SED). Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aidTown of Rodman – Town Clerk/Tax Collector (2023M-85)
… by preparing a list of liabilities and comparing it to reconciled bank balances and money on hand. As a result, there was an increased risk that collections could have been lost or stolen. In addition, money not remitted in a timely manner remained unavailable to fund Town and Jefferson County (County) operations. The …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Yonkers City School District – Fixed Assets (2015M-229)
… Purpose of Audit The purpose of our audit was to review controls over the District’s fixed assets for the … for the District’s financial operations was transferred to the City. Expenditures in 2014 totaled approximately $526 … list and 20 that were recorded as disposed of did not have disposal request forms from the departments responsible …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Town of North East – Internal Controls Over Information Technology (2013M-31)
… Purpose of Audit The purpose of our audit was to assess internal controls over information technology (IT) for the period January 1, 2011, to November 15, 2012. Background The Town of North East is … approximately $1 million. Key Findings The Board does not have a written agreement with one of the Town’s IT service …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31Area #6 – Patch Management – Information Technology Governance
… upgrade (adding features), computer bug fix, new hardware driver installation or an update to address new issues, such …
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-managementTown of Potter – Town Clerk (2020M-113)
… as received) or record, report and remit all collections to the appropriate parties in a timely and accurate manner. … audit the Clerk’s records, as required. The audits may have identified these discrepancies and determined the … Consult with legal counsel and the Town’s insurance agent to recoup the missing money from the former Clerk. Ensure the …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113Tuckahoe Union Free School District – Overtime (2023M-53)
… payments increase the amount owed by a district, annually to the State, for its share of the cost of future employee … Overpaid 15 employees a total of $4,432 for overtime due to lack of adequate review of time records. Paid 15 employees … instead of incurring overtime, some of these payments may have been reduced. Key Recommendations Adopt written policies …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53Town of Sanford – Claims Audit Process (2021M-189)
… by New York State Town Law Section 118. Town officials may have saved $5,010 in fuel costs if they had used the State … law. Ensure all claims requiring Board audit are presented to the Board, and only audited and approved claims are listed … abstracts of audited claims. Periodically compare prices to State contracts and contracts bid by other governments to …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Town of Berkshire – Procurement and Conflict of Interest (2023M-84)
… of interest. As a result, goods and services may not have been procured in a cost-effective manner. Of the 113 … New York State Office of General Services (OGS) contract to purchase diesel fuel. The Highway Superintendent … during our audit period. Key Recommendations Adhere to New York State General Municipal Law (GML) and the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84DiNapoli: NYC Area Is Country's Second Largest Market for Venture Capital
… in the region has more than doubled since 2015, according to a report released today by State Comptroller Thomas P. … said. “State and local officials should look at ways to make New York City’s business environment even more … employment of at least 13,000 employees. As investors have supported AI-related firms in recent years, they have …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-nyc-area-countrys-second-largest-market-venture-capitalOpinion 88-55
… fire company which constitutes the village fire department to submit its books and records pertaining to receipt and expenditures of the proceeds from fire protection contracts and fund raising to the village board for audit, the village board may make … Whether a village has authority to audit or require the audit of the books and records of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-55Opinion 88-29
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … development agency, consideration should be given to whether the relationship between the village and the … Prior opinions, including Opn No. 78-614, are superseded to the extent inconsistent. You ask whether a prohibited …
https://www.osc.ny.gov/legal-opinions/opinion-88-29Comptroller DiNapoli & A.G. Schneiderman Announce Jail Time for Former Highway Superintendent Sentenced in Public Corruption Case
… Erin who stole $65,000 from the Town, has been sentenced to serve six months in jail and five years of probation. As … of Burlew's sentence, he must also pay full restitution to the town of Erin. In the event that Burlew fails to pay restitution, he faces up to fifteen years in state …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-jail-time-former-highway-superintendent-sentenced-0Comptroller DiNapoli & A.G. Schneiderman Announce Jail Time for Former Highway Superintendent Sentenced in Public Corruption Case
… Erin who stole $65,000 from the Town, has been sentenced to serve six months in jail and five years of probation. As … of Burlew's sentence, he must also pay full restitution to the town of Erin. In the event that Burlew fails to pay restitution, he faces up to fifteen years in state …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-jail-time-former-highway-superintendent-sentencedVertus Charter School – Information Technology Asset Management (2025M-9)
… both in value and number. While officials were unable to provide the total cost of IT assets in use, the cost of IT … Officials did not maintain complete, accurate and up-to-date inventory records to properly account for IT assets. Although the School Board … maintain complete accurate and uptodate inventory records to properly account for IT assets Although the Boardadopted …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9Opinion 97-16
… §369: The amount of compensation due an attorney assigned to represent a criminal defendant pursuant to County Law, §722(3) is fixed by the court and may not be … by the court is a proper county charge and is not subject to audit by the county pursuant to County Law, §369. Prior …
https://www.osc.ny.gov/legal-opinions/opinion-97-16Overview – Understanding Your Responsibilities: Elected & Appointed Officials
… your employer reports your earnings and time worked to NYSLRS. The process for reporting time worked by elected … and the retirement benefits they’ve earned. They apply to all elected and appointed officials who: Are members … for more information and a schedule of due dates. If you have questions, we may have answered them already on our …
https://www.osc.ny.gov/retirement/members/ea-officials/overviewReporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)
… Services (BOCES) are required by Education Law §2053 to annually report lawyers who provide legal services. … Specifically, the law requires certain information to be filed with the Office of the Attorney General, the … Department Delegated Account System (SEDDAS) . If you have been selected as the representative for your school …
https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-2053Washington County Local Development Corporation – Revolving Loan Program (2021M-57)
… follow up with seven of the 14 businesses in order to verify that funds were used for the approved purpose. Loan agreements do not have job creation or retention enforcement mechanisms. … written policies and procedures outlining the actions to be taken when job creation and retention goals are not …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingTown of Worcester – Claims Audit (2022M-145)
… (Town) Town Board (Board) effectively audited claims prior to payment. Key Findings The Board did not effectively audit claims prior to payment. As a result, disbursements were made for … totaling $824,330, 166 claims totaling $601,662 should not have been approved for payment. For example, 131 claims …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145