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Town of Dunkirk – Justice Court (2013M-106)

… former Justice has unidentified funds of $699. Pending tickets were not always enforced in a timely manner and dismissed tickets were not always reported to the JCF. The Board did … pending ticket log with caseload activity to ensure that tickets are properly reported as paid or enforced in a timely …

https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106

DiNapoli: Local Sales Tax Collections in October Up Nearly 13% From 2020

… through December), but for the entire 2021 calendar year. Table Monthly Local Sales Tax Collections by County and …

https://www.osc.ny.gov/press/releases/2021/11/dinapoli-local-sales-tax-collections-october-nearly-13-2020

State Comptroller DiNapoli Releases School District Audits

… technology (IT) existing policies were enforced (or enforceable). In addition, officials did not ensure IT … did not maintain up-to-date IT asset inventory records or enter into adequate written contracts with all IT service … use a competitive method to procure professional services or enter into written agreements with service providers. The …

https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-school-district-audits

Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)

… program. The Town does not have any written policies or procedures to determine if the acquisition of new or replacement vehicles is cost effective. The Town does not … - in any consistent manner - repair, maintenance, usage, or fuel records for its fleet. Key Recommendations Properly …

https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199

Town of Bolivar – Community Development Block Grant (2013M-353)

… $3,000. In addition, several contractors were not paid, or were underpaid or overpaid, for work they had performed. The Board did not develop or implement procedures to track CDBG funding and document …

https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353

State Agencies Bulletin No. 2296

… of $31,000 in 2025. Effective January 1, 2025, Section 109 of the Secure 2.0 Act increases the catch-up contribution …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2296-deferred-compensation-maximum-contributions-limits-calendar-year-2025

Wayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)

… and implemented needed remediation to reduce lead exposure in potable water outlets. Key Findings District officials … or implement needed remediation to reduce lead exposure in potable water outlets as required by New York State (NYS) … properly exempt 140 of the 379 (37 percent) water outlets in the District because they did not have a sampling plan to …

https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024m

Caledonia-Mumford Central School District – Financial Management (2024M-101)

… fund reserves totaling $1.4 million were not necessary or reasonably funded and the debt reserve in the debt service … less surplus fund balance. The District did not develop or adopt a written multiyear capital plan, comprehensive multiyear financial plan or reserve plan. This inhibited effective financial …

https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101

Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)

… – pdf] Audit Objective Determine whether the Village of Addison (Village) Clerk-Treasurer properly deposited, … to perform these acts without detection because the Board of Trustees (Board) failed to fulfill its fiscal … provide oversight and segregate the duties of the former Clerk-Treasurer (see Village of Addison – Board …

https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19

55b/c Opportunities for Wartime Veterans and Individuals With Disabilities

… war” as including: Vietnam War: February 28, 1961 - May 7, 1975 Hostilities in Lebanon: June 1, 1983 - December 1, 1987 …

https://www.osc.ny.gov/jobs/55bc

Unified Court System Bulletin No. UCS-205

… Court System of the modified eligibility for Deduction Code 380 , AFLAC Voluntary Supplemental Insurance Program. … process deduction transactions using Deduction Code 380. Note: The vendor will submit all transactions for … Court System of the modified eligibility for Deduction Code 380 AFLAC Voluntary Supplemental Insurance Program …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-205-change-eligibility-aflac-voluntary-supplemental-insurance

Accounts Payable Advisory No. 61

… and approval of vouchers will provide a significant, material benefit to the vendor or State. These situations may …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requests

Tuckahoe Common School District - Financial Condition (2018M-191)

… percent of the subsequent year’s budgeted appropriations) in fund balance from fiscal years 2014-15 through 2016-17 …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191

Town of Clarkson - Justice Court Operations (2018M-57)

… and deposited. Court personnel did not properly enforce pending tickets. As a result, 283 (23 percent) were not … receipts and properly record all funds collected. Enforce pending tickets and submit eligible tickets to the DMV …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57

Berlin Central School District - Vehicle Fuel Inventory (2018M-02)

… Vehicle fuel inventory records are not maintained. Vehicle mileage records are not compared to fuel consumption. Storage … and delivery records are maintained on a daily basis. Mileage records are compared to vehicle fuel consumption. The …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02

Town of Chester – Time and Attendance Records (2017M-287)

… 1, 2016 through October 2, 2017. Background The Town of Chester is located in Orange County. The Town is governed by … Town of Chester Time and Attendance Records 2017M287 …

https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287

West Buffalo Charter School - Payroll (2018M-72)

… West Buffalo Charter School Payroll 2018M72 …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/06/15/west-buffalo-charter-school-payroll-2018m-72

Beaver Dams Volunteer Fire Company, Inc. - Financial Activities (2018M-17)

… [read complete report - pdf] Audit Objective Determine if Company officials ensured that financial activities were properly recorded and reported, and that Company moneys were safeguarded. Key Findings The Board has … and reports or perform monthly bank reconciliations. Company officials did not maintain adequate fundraising …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/06/15/beaver-dams-volunteer-fire-company-inc-financial-activities