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Town of Oneonta – Town Clerk (2021M-59)
… bank account held an unaccounted for and unremitted cash balance of $262. Key Recommendations Deposit all collections …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Islip Fire District – Disbursements (2020M-9)
… Audit Objective Determine whether disbursements were made in compliance with New York State General Municipal Law and … enforce the adopted travel policy when approving $125,028 in travel expenditures. District officials: Made 107 … Ensure that conference and travel expenditures are in compliance with the District’s travel policy. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Village of Sherman – Treasurer’s Cash Receipts (2019M-39)
… and reports. Key Recommendations Take appropriate action to recover the missing funds. Develop written policies and …
https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39Town of Pharsalia – Board Oversight (2018M-59)
… Determine whether the Town Board (Board) in the Town of Pharsalia (Town) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations, which allowed the former Town … Determine whether the Town Board Board in the Town of Pharsalia Town provided adequate oversight of financial …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59East Aurora Union Free School District - Procurement (2023M-125)
… purchases) totaling $63,433 without obtaining competitive bids as required by GML. Key Recommendations Ensure all …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… a purchase request, approving the purchase, approving the invoice, and signing checks for payment. Recommendations This report includes 11 …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Town of Summit – Town Clerk (2024M-51)
… – pdf] Audit Objective Determine whether the Town of Summit (Town) Clerk properly recorded, deposited and remitted … Determine whether the Town of Summit Town Clerk properly recorded deposited and remitted …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Village of Sloan – Clerk-Treasurer (2024M-109)
Determine whether the Village of Sloan Village ClerkTreasurer recorded and reported financial transactions accurately and in a timely manner
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Chautauqua Lake Central School District – Procurement (2024M-3)
… – pdf] Audit Objective Determine whether Chautauqua Lake Central School District (District) officials procured fuel in … Determine whether Chautauqua Lake Central School District District officials procured fuel in …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3Village of Earlville – Collections (2024M-128)
… recorded and deposited all collections accurately and in a timely manner. Key Findings Although the … accurately recorded collections that we reviewed in the central accounting records, she did not always deposit collections in a timely manner. We also identified that staff in the …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128DiNapoli Releases Year-End and April Cash Reports
… as we look ahead to the remainder of the fiscal year. My office will be releasing a detailed analysis of the …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-releases-year-end-and-april-cash-reportsDiNapoli: Wall St. Profits Return to Pre-Pandemic Levels
… jobs continues to decline. The city, which was once home to one-third of all industry jobs, now claims 17.6% of …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-wall-st-profits-return-pre-pandemic-levelsFormer Treasurer of Patterson Volunteer Fire Department Pleads Guilty To Fraud and Tax Charges Arising From His Embezzlement of More Than $1.1 Million
… they take what they are supposed to protect. Melin took advantage of his position as treasurer of the Patterson Fire … behind bars, making sure he will no longer be able to take advantage of those who put their trust in him.” According to …
https://www.osc.ny.gov/press/releases/2016/11/former-treasurer-patterson-volunteer-fire-department-pleads-guilty-fraud-and-tax-charges-arising-hisNew York’s Agriculture Industry: A Resilient Part of State and Local Economies
… sector grew in 2021 to reach new highs. In addition, farms contribute to food security in their communities, an … of Agriculture and Markets, there are over 33,000 farms in the State. 2 In addition, nearly 23 percent of the … high of 23,868 in 2021. 4 FIGURE 1: Employment on New York Farms Source: U.S. Bureau of Labor Statistics As shown in …
https://www.osc.ny.gov/reports/new-yorks-agriculture-industry-resilient-part-state-and-local-economiesXV.13 Federal Funds – Payments – XV. End of Year
… reimbursed for payments made from federal funds by the end of the fiscal year, vouchers and journal transfers including … payments must be paid by the date identified in the Office of Operations Events and Deadlines Calendar . Submission of a transaction after the dates specified may not provide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv13-federal-funds-paymentsCompliance With Special Education Regulations for the Provision of Services
… Objective To determine if the New York City Department of Education (DOE) arranged for … placed in special education services and programs within the required time frames, and provided all of the services and programs recommended in the students’ … To determine if the New York City Department of Education DOE arranged for …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/compliance-special-education-regulations-provision-servicesDiNapoli: Localities Spending More to Address Climate Change Hazards
… in actual and anticipated spending on capital projects over a 10-year period, with about 55% of the total in … to climate-related hazards such as increased flooding and storm damage, according to a report released today by State … survey asked respondents to assess their actual spending over the prior five years and anticipated spending over the …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-localities-spending-more-address-climate-change-hazardsOtisco Fire District – Financial Activities (2025M-42)
… to the Board? Audit Period January 1, 2023 – February 4, 2025 Understanding the Program The Board is responsible for … received or deposited between January 1, 2023, and October 31, 2024. The District paid 367 individual claims … January 2023 through July 2024. The District had three bank accounts with a combined balance of approximately …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Avoca Central School District – Procurement (2025M-29)
… procurement policies and procedures. When officials do not solicit competition during the procurement of goods … procurement policies and procedures When officials do not solicit competition during the procurement of goods …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29About This Publication – World Trade Center Presumption
… Information about laws that may apply to those who participated in World Trade Center rescue …
https://www.osc.ny.gov/retirement/publications/world-trade-center/about-publication