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DiNapoli Announces Victory in Shareholder Rights Lawsuit Against BJ's Wholesale
… SEC’s policy, shareholders would have been left with no avenue to compel a company to bring important issues …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-announces-victory-shareholder-rights-lawsuit-against-bjs-wholesalePublic Safety – 2022 Financial Condition Report
… the number of crimes in seven major categories used by the State Division of Criminal Justice Services (DCJS) as … 2022); 63 county jail and correctional facilities; and 12 New York City correctional facilities. Over the last 10 years, …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-safetyTown of Alfred – Incompatible Duties (2021M-99)
… as required. The Board did not audit the Town’s books and records, as required. Key Recommendations Ensure that the … required. Ensure that an annual audit of the Supervisor’s records is conducted. Town officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Greenwich Central School District – Extra-Classroom Activities (2021M-20)
… oversight of and inadequate reviews of ECA collections and records. The student treasurers did not maintain adequate … Key Recommendations Ensure the faculty auditor reviews ECA records. Ensure that student treasurers maintain proper …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20Village of Madison - Collections (2023M-160)
… write-offs. The Board did not audit the Clerk-Treasurer’s records and reports. Key Recommendations Record and deposit … activities and annually audit the Clerk-Treasurer’s records and reports. Village officials agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… provide proper oversight of the ECA funds. When complete records are not maintained, it increases the risk of errors … counselor. Ensure each club maintained a separate set of records from those of the central treasurer. District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsUpper Jay Fire District – Board Oversight (2023M-24)
… before payment and did not audit the Treasurer's 2021 records. While the Treasurer is required to sign all checks, … before they are paid and annually audit the Treasurer's records. Ensure all checks are signed by the Treasurer. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Village of Solvay – Financial Management (2023M-49)
… to $1 million. Officials also did not: Maintain up-to-date records or provide adequate financial reports to the Board. … fund’s declining financial condition. Maintain timely records and provide the Board with financial reports. Adopt …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49Town of Homer – Non-Payroll Disbursements (2023M-63)
… Conduct or ensure an annual audit of the Supervisor’s records and reports was performed, as required. Key … are appropriate. Annually audit the Supervisor’s records, as required. Town officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Schenectady City School District – Math Workbook Inventory (2023M-65)
… District officials did not maintain adequate inventory records and ordered excessive quantities of workbooks. As a … Key Recommendations Maintain comprehensive inventory records of all workbooks. Adopt an adequate inventory policy …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65Town of Brownville Joint Fire District - Board Oversight (2018M-207)
… did not contract for an independent audit of its 2017 records as required by law. Certain Treasury duties were … of debit cards. Obtain an annual independent audit of the records. Ensure the Treasurer controls the disbursement of …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207West Seneca Central School District - Community Education (2019M-241)
… officials provided adequate oversight to help ensure that community education program fees were properly accounted for. … officials provided adequate oversight to help ensure that community education program fees were properly accounted for …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/west-seneca-central-school-district-community-education-2019m-241Locust Valley Central School District – Information Technology Equipment Management (2024M-134)
… did not maintain complete and accurate IT inventory records. As a result, officials cannot assure taxpayers that … Maintain complete, accurate and up-to-date IT inventory records. Perform periodic physical inventories. District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentGreater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… Determine whether Greater Southern Tier (GST) Board of Cooperative Educational Services (BOCES) officials … on the inventory list. A camcorder with a purchase price of $1,700 could not be located or accounted for. A telecommunications switch with a purchase price of $1,500 was still active on the inventory list but was …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mTown of Stafford – Capital Projects (2024M-17)
… did not: Maintain adequate capital project accounting records or prepare monthly itemized capital project … project budgets. Maintain complete and accurate accounting records and provide periodic financial reports to the Board. …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… not conduct an annual audit of the Treasurer’s books and records. The Treasurer did not provide the Board with monthly … Conduct an annual audit of the Treasurer’s books and records. Provide the Board with monthly bank statements and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialTown of Otselic – Selected Financial Operations (2012M-220)
… financial operations – including maintaining accounting records and reports, collecting community development loans, … Recommendations Prepare complete and accurate financial records and reports. Ensure that a complete list of all …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Town of South Bristol – Financial Management (2015M-140)
… The Board did not perform an annual audit of the books and records of Town officials and employees who received or … needs. Annually audit or cause the audit of the books and records of all Town officers and employees who receive or …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140City of Mount Vernon – Payroll (2014M-347)
… with no independent review, created computerized employee records, added and deleted employees from the payroll … City-wide requirements for employee time and attendance records. Segregate the payroll duties of authorization, …
https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… did not maintain complete and adequate fuel inventory records. Key Recommendations Develop procedures to adopt more … is periodically measured and that adequate fuel inventory records are maintained. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventory