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Washington County Local Development Corporation – Revolving Loan Program (2021M-57)

… the 14 businesses in order to verify that funds were used for the approved purpose. Loan agreements do not have job …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolving

Town of Hampton – Justice Court Operations (2013M-305)

… properly account for bail money held by the Court or submit the required monthly reports to JCF in a timely … held. Remit all unidentified moneys to the Supervisor, or JCF, as appropriate. Ensure that all monthly reports are …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305

Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)

… our audit was to review the Board’s financial management and evaluate the operations and financial practices of the Clerk’s office for the period … The Town of Hornellsville is located in Steuben County and has a population of approximately 4,200 residents. The …

https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21

Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)

… excess tree purchases, late fees, interest, unused cell phone accounts, sales tax and lease payments for a copier …

https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117

State Agencies Bulletin No. 180

… employees, e.g., Position Change, Termination, Leave without Pay, etc. Verify the availability of the position …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/180-overfilled-salaried-positions

Sodus Central School District – Software Management (2022M-64)

… the accounts’ users to install software on their computers without authorization. Of 134 software applications that we …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64

Penfield Central School District – Procurement (2022M-76)

… accordance with District policies, statutory requirements and good business practices. Key Findings District officials … accordance with District policies, statutory requirements and good business practices. District officials could not … the price of the parcel, which was between $1,500 and $10,200 higher per acre than other parcels reviewed. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76

Baldwinsville Central School District – Fuel Inventory (2022M-106)

… periodically reconcile the records with the amount of fuel in the tanks. Review fuel usage reports for reasonableness or …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106

Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)

… properly filed, the District may have realized $10,107 in additional Medicaid reimbursements. In addition, officials: Did not establish written Medicaid … and retained for all such encounters. Except as specified in Appendix A, officials agreed with our recommendations. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81

Tompkins County – Consumer Protection: Accuracy of Weights and Measures (S9-24-7)

… were not inspected as required. There was no system in place to maintain a complete and accurate master list of … and measuring devices or update the inventory of devices. In addition, the Department did not develop and implement … testing. Key Recommendations  Perform required testing in accordance with New York State Department of Agriculture …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/tompkins-county-consumer-protection-accuracy-weights-and-measures-s9-24-7

Greene County – Consumer Protection: Accuracy of Weights and Measures (S9-24-1)

… located within the County, including an apothecary and a car wash. Eleven of 13 complaints did not include …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/greene-county-consumer-protection-accuracy-weights-and-measures-s9-24-1

Wyoming County – Consumer Protection: Accuracy of Weights and Measures (S9-24-10)

… were not inspected as required. There was no system in place to maintain a complete and accurate master list of … and measuring devices or update the inventory of devices. In addition, the Department did not develop and implement … testing. Key Recommendations  Perform required testing in accordance with New York State Department of Agriculture …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/wyoming-county-consumer-protection-accuracy-weights-and-measures-s9-24-10

State Agencies Bulletin No. 2128

The purpose of this bulletin is to notify agencies of the new NYSRide pretax parking deduction code 511

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2128-new-deduction-code-511-new-york-state-nys-ride-pre-tax-parking

Audits of Local Governments: About Our Audits

… the period January 1, 2024 through December 31, 2024 in March 2025. The Division received a pass rating, the highest level …

https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-audits

Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)

… managed and remain active without a purpose can be lost, stolen or misused, potentially resulting in … an additional 48 shared accounts since the badges were lost. Key Recommendations  Deactivate badge accounts as soon …

https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-building

Town of Harpersfield – Claims Auditing (2024M-71)

… report – pdf] Audit Objective  Determine whether the Town of Harpersfield (Town) Town Board (Board) properly audited … and whether proposed payments were for valid purposes. Of the 428 claims totaling $478,628 that were paid during the … and receipts). Rather, the Board reviewed only an abstract of unaudited claims each month and approved the abstracts for …

https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71

Town of Pitcairn – Claims Auditing (2024M-69)

… totaling $620,325, 96 claims totaling $207,884 had one or more exceptions.  46 claims totaling $38,138 were paid … without evidence that competition was sought. Competition or the use of State contract could have saved money. For …

https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69

Town of Allen – Claims Audit (2024M-123)

… complete report – pdf] Audit Objective  Determine whether the Town of Allen (Town) Town Board (Board) properly audited and approved claims prior to payment. Key Findings  The Board did not properly audit and approve all claims prior … Determine whether the Town of Allen Town Town Board Board properly audited and …

https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123

Legal and Regulatory Authority To Do Business

… Online resources for state agencies researching a prospective …

https://www.osc.ny.gov/state-vendors/vendrep/legal-and-regulatory-authority-do-business

Orange Lake Fire District – Budgeting Practices (2015M-146)

… January 1, 2014 through April 30, 2015. Background The Orange Lake Fire District is located in the Town of Newburgh, Orange County. The District, which serves approximately … Orange Lake Fire District Budgeting Practices 2015M146 …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146