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Homeland Security Grant Program – Federal Funding and New York
… Grant consists of three individual grant programs: State Homeland Security Program (SHSP), Urban Area Security … personnel. The State’s Administering Agency, the New York State Office of Counter Terrorism in the Division of …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/homeland-security-grant-programOakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… did conduct an annual audit of the Treasurer’s books and records. The summary of payments report prepared by the … and canceled checks monthly and audit the Treasurer’s records annually. Maintain accurate, complete and up-to-date accounting records that document all cash receipt and disbursement …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187Little Flower Union Free School District – Fixed Assets (2022M-78)
… that cost $48,700 were not in the District’s inventory records. 175 assets that cost $179,000 were not accurately recorded in the inventory records and assigned tag numbers. 37 assets that cost $25,496 … fixed assets. Maintain accurate and up-to-date inventory records and perform physical inventories. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78Town of Potter – Town Clerk (2020M-113)
… The Town Board (Board) did not annually audit the Clerk’s records, as required. The audits may have identified these … and accountability analyses. Annually audit the Clerk’s records to ensure records, deposits, reports and collections are remitted in an …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113Elmsford Union Free School District – IT Asset Management (S9-22-9)
… or inventory IT assets or maintain complete IT inventory records. As a result, officials cannot assure taxpayers that … inventory. Key Recommendations Ensure District inventory records are complete and accurate. Perform annual and … physical inventories and compare results to inventory records. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Town of Danby – Town Clerk (2022M-08)
… The Board did not perform an annual audit of the Clerk’s records. Key Recommendations Make intact and timely deposits. … Secure collections prior to being deposited. Maintain all records, books and papers including the duplicate cash … Perform, or obtain, an annual audit of the Clerk’s records. Town officials generally agreed with our findings …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… or if they became obsolete. The District’s IT inventory records were incomplete and inaccurate, in part because the records were not always updated to include all acquisitions … us how much they cost because the District’s inventory records were incomplete. No annual physical inventory count …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentCity of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… and Fire Department work hours and time and attendance records for the period January 1, 2012 through August 13, … bargaining agreement. Fire Department time and attendance records were not always accurately maintained. City officials … Periodically review firefighter attendance and leave records. Ensure that all firefighters comply with the …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… The purpose of our audit was to determine if leave accrual records were accurate for the period July 1, 2014 through … not developed written procedures documenting the type of records to be maintained or guidelines for using, approving, … implement written policies documenting the type of leave records to be maintained and procedures to follow for using, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Hammond Central School District – Payroll (2016M-398)
… recorded. The head custodian did not maintain time records for his custodial, transportation supervisor or bus … before payment. Correct the leave and compensatory time records. Ensure that the head custodian maintains detailed time records for each position held. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398Greene County – Consumer Protection: Accuracy of Weights and Measures (S9-24-1)
… measuring devices used to price goods and whether complete records were maintained. Key Findings The Director of … of weighing and measuring devices or maintain complete records. Further, we could not determine whether all consumer … Agriculture and Markets regulations. Maintain complete records, including an inventory of businesses and consumer …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/greene-county-consumer-protection-accuracy-weights-and-measures-s9-24-1Lake George Fire Company - Cash Receipts (2015M-216)
… $125,000. Key Findings Maintain detailed collection records and ensure that all collections are deposited timely … checks, monthly bank reconciliations and other financial records, including those of the Drill Team. Ensure that an … Treasurer’s and the Drill Team’s chief financial officer’s records is performed by the Department’s audit committee. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Town of Attica – Town Clerk (2015M-210)
… an independent auditor to audit the Clerk’s books and records, as required by statute. There was a cash shortage of … or retain an independent auditor to audit, the Clerk’s records and document the audit steps and related results of the annual audit of the Clerk’s records in the minutes. Consult with Town counsel and recoup …
https://www.osc.ny.gov/local-government/audits/town/2016/12/07/town-attica-town-clerk-2015m-210Town of Tonawanda – Recreation Fees (2017M-133)
… did not review or use the point-of-sale (POS) system’s records to ensure that cash receipts were properly accounted … deposited fees using source documents such as POS system records or daily cash count sheets to ensure that all fees … a public accountant to audit, the Department’s books and records. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Village of Clinton – Financial Management (2014M-316)
… $2.5 million. Key Findings The Clerk-Treasurer’s financial records were inaccurate and unreliable. Not all claims had … Key Recommendations Maintain separate accounting records for each fund, ensure that all financial transactions … reported, reconcile all cash balances in the accounting records to bank balances monthly and establish and maintain …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Town of Virgil – Justice Court Operations (2015M-77)
… traffic tickets. The Board’s annual audit of the Justice’s records does not include a review of documentation such as case files and bail records. Key Recommendations Ensure unpaid traffic tickets … traffic tickets. Enhance the annual audit of the Justice’s records and reports to ensure bail disbursements are proper …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-virgil-justice-court-operations-2015m-77Division of Housing and Community Renewal Bulletin No. DH-125
… which implemented the 2021-2023 Agreement between the State of New York and DC 37, provides for payment of … The purpose of this bulletin is to inform the State University Construction Fund of OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-125-april-2023-district-council-37-dc-37-performanceOther Bulletin No. 64
… Purpose: The purpose of this bulletin is to provide the State University Construction Fund instructions for … as follows: Current Code Updated Code 0001 0001 if the new salary is below Job Rate 2022 if the new salary is equal … all employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-64-april-2022-state-university-construction-fund-scfDiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… period last year, according to a report released today by State Comptroller Thomas P. DiNapoli. Year-over-year growth … collections in the first half of 2025 include: Each of the state’s 10 economic development regions, including New York … collections for the counties and cities in the rest of the state grew by 2.8% ($156 million). Outside of New York City, …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-yearDiNapoli Releases Economic Snapshot of Long Island Highlighting Growth and Challenges
… to a report on the Island’s economy released today by New York State Comptroller Thomas P. DiNapoli. “The number of jobs has …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-releases-economic-snapshot-long-island-highlighting-growth-and-challenges