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Town of Pleasant Valley – Financial Management (2024M-158)

… report – pdf] Audit Objective Determine whether the Town of Pleasant Valley (Town) Town Board (Board) developed … the general fund for the audit period and $603,395 in four of the five years reviewed for the highway fund. Accumulated … million in the general and highway funds, respectively, as of December 31, 2023.The Board did not adopt a fund balance …

https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158

Town of Parma - Real Property Tax Exemptions Administration (2018M-223)

… the transfer of 10 (of 37) properties with exemptions to the County as required when the new owner was no longer … authorized, supported, accurately calculated and continue to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new owner is billed for the …

https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223

Nesconset Fire District – Length of Service Awards Program (2014M-317)

… serving as volunteer firefighters from earning LOSAP points for responding to calls during their regularly … Implement standards and procedures to ensure that points are not awarded to employees who serve as volunteer …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/nesconset-fire-district-length-service-awards-program-2014m-317

Village of Johnson City – Sexual Harassment Prevention Training (S9-23-16)

… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees. Of the 20 total …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/village-johnson-city-sexual-harassment-prevention-training-s9-23-16

State Comptroller DiNapoli Releases Year-End Accomplishments

The New York State Common Retirement Fund reached an alltime high of $1607 billion in 2013 State Comptroller Thomas P DiNapoli noted today in a release summarizing his offices major accomplishments in 2013

https://www.osc.ny.gov/press/releases/2014/01/state-comptroller-dinapoli-releases-year-end-accomplishments

County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)

… acquisition, COIDA officials learned that a large-scale timber operation would be the only type of local industry …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneonta

Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance

… accurate inventory records are essential for effective patch management (see Area #6 – Patch Management) and software licensing compliance. 10 …

https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventories

Compliance With Jonathan's Law (Follow-Up) (2020-F-26)

To follow up on the actions taken by officials of the Office for People With Developmental Disabilities (OPWDD) to implement the recommendations contained in our audit report, Compliance With Jonathan’s Law (Report 2017-S-67).

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f26.pdf

Opinion 2000-20

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … of its statutory purposes to constitute fair consideration for the cost of membership. You ask whether a fire district … visit and tour the museum. Fire districts are established for the purpose of providing fire protection and responding …

https://www.osc.ny.gov/legal-opinions/opinion-2000-20

Town of Minerva – Payroll and Cash Receipts (2015M-342)

… Purpose of Audit The purpose of our audit was to review the internal controls in place over the Town’s … not established proper controls over payroll, the clerk to the Supervisor overpaid herself $13,940 for unauthorized … at $8,235 that she had not earned and was not entitled to. The Board failed to establish comprehensive written …

https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342

Town of German – Supervisor’s Records and Reports (2023M-54)

… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The former Supervisor did not maintain the Town’s accounting records and reports in a complete, accurate and up-to-date manner . As a result, the Town Board’s (Board) …

https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54

Town of Tompkins Fire District – Board Oversight (2023M-33)

… nine days late. In addition, two certificates of deposit (CDs) totaling $75,789, were not recorded in the District’s accounting records.The CDs date back to at least 2014 and were automatically renewed …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33

City of Salamanca – City Comptroller’s Financial Reports (2023M-97)

… report – pdf] Audit Objective Determine whether the City of Salamanca (City) Comptroller (Comptroller) completed … through 2021 were not filed until after the resignation of the former Comptroller.The longest overdue report was more … Monthly financial reports included erroneous reporting of revenue and expenditures. The Mayor and Council did not …

https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97

Town of Ephratah – Accounting Records and Reports (2022M-138)

Determine whether the Town of Ephratah Town Town Supervisor Supervisor maintained complete accurate and timely financial records and reports

https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138

City of Olean Housing Authority – Board Oversight (2016M-93)

… evaluate Board oversight of certain financial activities for the period July 1, 2013 through January 5, 2016. … County. The Authority, which provides low-rent housing for qualified individuals, is governed by a seven-member Board of Commissioners. Appropriations for the operating budget for the 2015-16 fiscal year totaled …

https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93

Town of Palermo – Procurement and Fuel Inventory (2020M-100)

… gasoline fuel. Key Findings Town officials did not always use competitive methods when procuring goods and services or … and approved it since 2002. The policy is outdated, does not provide adequate guidance or comply with New York … Review and update the procurement policy and use competitive methods when procuring goods and services, …

https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100

Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)

… cash collections to deposits. The former Treasurer was arrested in July 2023 and pleaded guilty to grand larceny in the fourth degree in November 2023. She was sentenced to probation in January 2024 and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154

Village of Afton – Claims Auditing and Disbursements (2023M-177)

… report – pdf] Audit Objective Determine whether the Village of Afton (Village) Board properly audited claims … and monitored non-payroll disbursements. Key Findings The Board did not properly audit claims. As a result, … which is important as the Clerk-Treasurer performs all aspects of the process without any oversight. As a …

https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177