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Cayuga County – Court and Trust Funds (2024-C&T-5)
… and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s … is maintained as required by law. 1 Security interest in property filed to ensure payment for contracted services rendered on the property 2 When the whereabouts of any person entitled to …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Town of Wells – Records and Reports (2024M-59)
… – pdf] Audit Objective Determine whether the Town of Wells (Town) Supervisor maintained complete, accurate and … accurate. Two accounts were overstated by a combined total of $1.4 million and 13 accounts were understated by a combined total of $451,664. Of the 10 revenue accounts we reviewed as of …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Accountability for Traffic Ticket Surcharges (Follow-Up)
… in our initial audit report, Accountability for Traffic Ticket Surcharges (2014-S-26). Background New York State … consistently accounted for and reported all traffic ticket surcharge revenue received through the TVBs and the … Department of Motor Vehicles: Accountability for Traffic Ticket Surcharges (2014-S-26) …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/accountability-traffic-ticket-surcharges-followState Comptroller DiNapoli Releases School Audits
… Morris-Eaton Central School District – Online Banking (Madison County) The board did not adopt an online banking policy … Oriskany Central School District – Procurement (Oneida County) The district did not seek competition for five …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsWest Valley Central School District – Financial Management (2013M-178)
… Because the amount of unexpended surplus funds that can be legally retained is limited, each year since 2009 District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Southold Union Free School District – Claims Processing (2013M-183)
… did not always formally approve all purchases prior to ordering goods and services. We selected and reviewed 25 … to determine if purchase orders were issued prior to the ordering of the goods and services, and if claims were for …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Town of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… report – pdf] Audit Objective Determine whether the Town of Plymouth (Town) Town Board (Board) authorized … effectively managed the Highway Department’s assets and inventory. Key Findings The Board did not verify that … disbursements totaling $23,817 for solvents. Some of the parts are only compatible with snowmobiles, …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementState Agencies Bulletin No. 446
… Inc. and The Vanguard Group, Inc. assumed responsibility for Program Management and Investment Management, … account management information. The new on-line enrollment form requires a "yes" response to the " Are you employed by … to employees who call 1-877-NYSAVES. Upon completion and signature this form should be submitted to the employee's …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/446-additional-information-regarding-change-manager-nys-college-savingsHoneoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… and Livonia in Livingston County; and the Towns of Victor, West Bloomfield and Richmond in Ontario County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andState Agencies Bulletin No. 1182
… agencies of the timeline for processing taxable expense files from SFS. Affected Employees All State employees whose … module are considered taxable. PayServ receives monthly files from SFS that contain reimbursable employee expenses, … agencies of the timeline for processing taxable expense files from SFS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1182-processing-taxable-expense-files-payservCUNY Bulletin No. CU-291
… Purpose To explain the agency procedures for reporting rate increases. Affected … Mechanic, Auto Mechanic (CUNY) or Machinist Effective Date The increase is effective 4/29/07 and may be submitted in Pay … 3C (Institution), paychecks dated 5/24/07 Background The rate increases are pursuant to the New York City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-291-salary-rate-increases-auto-mechanics-auto-mechanics-cunyState Comptroller DiNapoli Releases Municipal Audits
… and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately … Village of Painted Post – Board Oversight (Steuben County) The board did not adopt policies and procedures for cash … of user charges, payroll and information technology. The board also did not make budget transfers on a timely …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-auditsContract with EBSCO Subscription Services, Inc. (Follow-Up)
… December 31, 2015. In accordance with the contract in force at the time of our initial audit, EBSCO was authorized …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/contract-ebsco-subscription-services-inc-followVillage of Cato – Audit Follow-Up (2023M-145-F)
… deposited in accordance with Village law, and the Village didn’t have adequate reserves to finance system repairs and …
https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-fCity of Long Beach – Budget Review (B24-7-4)
… the tax levy limit as permitted by law, unless it properly overrides the tax levy limit prior to adopting the budget. …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4Chautauqua County – Financial Condition (2023M-111)
… usage billed to Chadwick Bay Intermunicipal Water Works (CBI), resulting in a balance owed of $1.4 million. Spent $5.2 million from the general fund for District operations and did not repay the general fund, …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111St. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… (BOCES) officials properly monitored and accounted for Information Technology (IT) assets. Key Findings BOCES officials did not properly monitor and account for IT assets. As a result, officials cannot ensure that … hard drives are sanitized when disposed of, and monitor for compliance. BOCES officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99Niagara County – County Bridge Maintenance (S9-13-2)
Niagara County County Bridge Maintenance S9132
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … New York State Comptroller Thomas P DiNapoli today announced the following local government audits were …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0Village of Hempstead -- Budget Review (B7-15-7)
… liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. Local Finance Law Section … the local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … results of our review, we found the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7