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Rockland County Department of Social Services – Service Contracts (2014M-368)
… through August 12, 2014. Background Rockland County has a population of approximately 320,900 and is governed by a 17-member Board of Legislators. The County’s … Department officials did not always verify the information in the performance and financial reports. The County did not …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Village of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… Purpose of Audit The purpose of our audit was to examine the Clerk-Treasurer’s records and … 1, 2015 through April 27, 2017. Background The Village of South Corning is located in the Town of Corning in Steuben … Village of South Corning ClerkTreasurers Records and Reports 2017M114 …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114Cato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… the Town of Lysander in Onondaga County and the Town of Butler in Wayne County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesBelleville-Henderson Central School District - Information Technology (2019M-128)
… (PPSI) was adequately protected from unauthorized access, use and loss. Key Findings District officials did not … use IT resources. Develop written procedures for managing access to the network and financial application. Develop and … PPSI was adequately protected from unauthorized access …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/belleville-henderson-central-school-district-information-technology-2019mHaverstraw-Stony Point Central School District – Information Technology (2021M-108)
… 130 unneeded generic and nonemployee network user accounts of the 475 network user accounts examined. Provide … periodic IT security awareness training to all employees who use IT resources. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/haverstraw-stony-point-central-school-district-information-technologyLisbon Central School District – Medicaid Reimbursements (2022M-180)
… reimbursable services for speech, occupational or physical therapy and special transportation to 11 students likely to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… 250 students, is located in the Town of Greece, Monroe County. The School, which is a public school that is not … Certain provisions of the School’s charter, bylaws and code of ethics appear inconsistent with each other as related …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198DiNapoli: Greene County Couple Pleads Guilty to Stealing Over $35,000 in Pension Payments
… for cashing pension checks meant for Stephen’s deceased father. “Stephen and Kelly Tuomey hid his father’s death and … New York State Comptroller and the New York State Police my office secured felony convictions against Stephen B. … of $35,240.40 shall be paid within four months. My office continues to be committed to protecting the assets …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-greene-county-couple-pleads-guilty-stealing-over-35000-pension-paymentsDiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… of the transfer compared to the fair market value of the property, a new audit from State Comptroller Thomas P. … to publish, at least annually, a report listing all real property it holds and full descriptions of properties that … boards and the public: a description of the property; an appraisal of the fair market value of the property; a …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowTown of Grafton – Internal Controls Over Claims Auditing (2013M-133)
… auditing process. Key Recommendations Adopt a policy to compliment the procedures over their claims auditing process, …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133Town of North Collins – Supervisor’s Records and Reports (2015M-99)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the … checking account. The current Supervisor made adjustments to the accounting records, including cash and fund balance …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99Town of Willsboro – Town Clerk/Tax Collector (2025M-92)
… (Town) Town Clerk/Tax Collector (Clerk) properly record, deposit, report and remit collections? Audit Period January … collected by Town employees and remitted to the Clerk for deposit, including fees for building permits, youth programs … million. Audit Summary The Clerk did not properly record, deposit, report and remit collections and misappropriated …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92Other Bulletin No. 39
… Fund instructions for new overtime earnings codes to be used for Time Entry overtime payments Affected Employees … Earns Code and updated certain existing Earns Codes to be used to report overtime for eligible SUNY Construction Fund … Fund instructions for new overtime earnings codes to be used for Time Entry overtime payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-39-new-overtime-earnings-codes-overtime-eligible-employeesCollection of Special Hauling and Divisible Load Overweight Permit Fees
… the physical integrity of the load, such as sand, soil, or gravel. Divisible load overweight permits are only issued by …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/collection-special-hauling-and-divisible-load-overweight-permit-feesThrough Ages, Inc. – Compliance With the Reimbursable Cost Manual
… on fixed fees. The New York City Department of Education (DOE) refers students to Through Ages and pays for its …
https://www.osc.ny.gov/state-agencies/audits/2020/06/03/through-ages-inc-compliance-reimbursable-cost-manualTown of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial management and fuel … Key Recommendations Adopt a policy and develop procedures to ensure that the amount of unexpended surplus funds is … Review bid documents and State and county contracts to ensure that vehicle fuel is procured in the most …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… Purpose of Audit The purpose of our audit was to evaluate the Agency’s revolving loan fund programs for the period August 1, 2012 through May … County of Oswego Industrial Development Agency Revolving Loan Programs 2014M356 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanApalachin Fire District – Oversight of Financial Operations (2013M-25)
… was to assess the oversight of the District’s financial operations for the period January 1, 2012, to February 4, … Apalachin Fire District Oversight of Financial Operations 2013M25 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Village of Northville – Joint Youth Activity Program (2016M-339)
… through May 31, 2016. Background The joint youth activity program (Program) has been established by the Village of Northville to … for the overall financial management and safeguarding of Program resources. The Program serves approximately 110 … Village of Northville Joint Youth Activity Program 2016M339 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Town of Owasco – Financial Management and Procurement (2021M-70)
… complete report - pdf ] Audit Objectives Determine whether the Town of Owasco (Town) Board (Board) effectively managed fund balances and reserves for the general, water and sewer district funds and has multiyear … Determine whether the Town of Owasco Town Board Board effectively managed fund …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70