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Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… school districts (component districts)? Audit Period July 1, 2022 – October 31, 2024 Understanding the Program While a … component districts. Component and noncomponent districts 1 are eligible for BOCES aid on certain expenditures and … We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22City of Cohoes Industrial Development Agency - Legislative Reform Compliance (2019M-106)
… complete report - pdf] Audit Objective Determine whether the City of Cohoes Industrial Development Agency (CCIDA) … approval. Annual project status reports were submitted in a timely manner. Annual assessments of progress toward … Ensure annual project status reports are submitted in a timely manner. Annually assess the progress of projects …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/08/23/city-cohoes-industrial-development-agency-legislativeCity of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… The City of Batavia is located in Genesee County and has a population of 15,645. The City is governed by a … Manager who also performs the duties of the Director of Finance and a nine-member elected City Council. The City’s … during our audit period for: legal services ($131,257), insurance ($73,699), engineering services ($36,915) and …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… of Audit The purpose of our audit was to examine the City’s purchasing practices, Council oversight, and IT for … has a Mayor, a nine-member City Council, and an appointed Treasurer. The City’s 2012 and 2013 general fund budgets … did not require the Treasurer to provide written periodic financial reports for use in monitoring City financial …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… Purpose of Audit The purpose of our audit was to review the financial … 31, 2014. Background The Town of Chesterfield is located in Essex County and has a population of approximately 2,450. … A lack of oversight and segregation of duties has resulted in significant internal control weaknesses over the billing, …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331Nassau County Board of Cooperative Educational Services – Claims Auditing (2016M-164)
… Purpose of Audit The purpose of our audit was to review the claims … claims processing function that allow claims to be audited in a timely manner in accordance with BOCES’ policy and statutory requirements. …
https://www.osc.ny.gov/local-government/audits/boces/2016/06/24/nassau-county-board-cooperative-educational-services-claims-auditing-2016m-164West Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… than $115,000. District officials did not obtain quotes for 16 of 21 purchases totaling approximately $56,000. The … may have improperly charged the District more than $14,000 for administrative fees and sales tax. Key Recommendations … legal counsel and, if appropriate, seek reimbursement for the improper charges. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mVillage of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… Village’s online banking, for the period June 1, 2011, to September 26, 2012. Background The Village of Chatham is … There were no timesheets or other records of the days or hours worked, such as calendars and logs, for four salaried … the Court’s operations were not appropriately designed or operating effectively to allow for proper accounting and …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132East Rochester Union Free School District – Procurement (2022M-56)
… with Board policies and applicable statutory requirements. Of the $1.88 million in purchases tested from 25 vendors, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56City of Cohoes – Physical Accessibility to Programs and Services (S9-24-26)
… of Cohoes (City) officials could take additional steps to increase physical accessibility to programs and services … accessible lavatories. 21 components at the Cohoes Public Library (Library), such as access aisles in accessible … Three components at the Police Station, such as signs with raised lettering and Braille. Recommendation City …
https://www.osc.ny.gov/local-government/audits/city/2025/02/14/city-cohoes-physical-accessibility-programs-and-services-s9-24-26Health Department Needs to Step-Up Oversight of Lead Poisoning Prevention Program
… Program on the local level to ensure children with elevated blood lead levels are receiving required services, … DiNapoli’s auditors looked at children identified with elevated blood lead levels during the period Jan. 1, 2014 …
https://www.osc.ny.gov/press/releases/2019/08/health-department-needs-step-oversight-lead-poisoning-prevention-programOpinion 96-8
… of fees pursuant to General Municipal Law, §99-l[1][a] for handling violations of toll collection regulations … in a default judgment. You ask whether a town or village is entitled to the fee provided for by General Municipal Law, … §§352[1], 354[8]), to impose monetary liability on the owner of a vehicle for failure to comply with toll collection …
https://www.osc.ny.gov/legal-opinions/opinion-96-8County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… The purpose of our audit was to evaluate the Agency’s revolving loan fund programs for the period August 1, 2012 through May … assist in acquiring, constructing, improving, maintaining or equipping certain types of facilities. The Agency, which …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanVillage of Waterville – Payroll and Time and Attendance Records (2017M-281)
… employees’ salaries and wages were accurately paid and time and attendance records were properly maintained and … payroll processing. Not all employees completed detailed time records, and supervisors did not always approve time …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
… Trustees (Board) transparently planned and monitored the pool capital project (Project). Key Findings The Board did … to initiate corrective action. … audit village stamford pool capital project planning monitoring …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204South Colonie Central School District - Allocation of Personnel Costs (2020M-10)
… [read complete report - pdf] Audit Objective Determine if District officials accurately allocated personnel costs … no recommendations as a result of this audit. … Determine if District officials accurately allocated personnel costs …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10Westchester Attorney Indicted for Fraud and False Statement Charges Arising From His Attempt to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… Service ("USPIS") announced that a federal grand jury in White Plains, New York, returned an Indictment yesterday … Comptroller. This case is being handled by the Office's White Plains Division. Assistant United States Attorney James …
https://www.osc.ny.gov/press/releases/2018/08/westchester-attorney-indicted-fraud-and-false-statement-charges-arising-his-attempt-embezzleOpinion 96-24
… for principal on obligations issued to finance a fire truck. The establishment of a capital reserve fund for the … for principal on obligations issued to finance a fire truck 1 . As to referendum requirements, a resolution for the … as a particular sort of firefighting vehicle (e.g., pumper truck), must set forth the estimated cost thereof and is …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… Purpose of Audit The purpose of our audit was to review the Village’s … 30, 2012. Background The Village of Westbury is located in the Town of North Hempstead, Nassau County. The Village is … Ensure that all Village employees who are involved in the procurement process are aware of and comply with the …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Selected Aspects of Parking Violations Operations to Collect Fines and Fees
… the parking program and procedures regarding summonses for plates issued by DOS. DOF maintains its Summons Tracking and … due for summonses issued to vehicles with diplomatic plates. These amounts due include $15.6 million, based on the … Key Recommendations Ensure STARS properly accounts for all the summonses that have been written off and entered into …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-fees