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Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… by preparing a list of liabilities and comparing it to reconciled bank balances and money on hand. As a result, … money not remitted in a timely manner remained unavailable to fund Town and Jefferson County (County) operations. The … required time frames. Remit real property tax collections to the Town Supervisor (Supervisor) or County Treasurer …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85South Otselic Fire District – Financial Activities (2022M-169)
… 7, 2022 the reports were between 189 and 920 days late. Had Board members attended the mandatory training, they … with our office within 60 days of the close of the fiscal year. Complete the mandatory fiscal oversight training. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/south-otselic-fire-district-financial-activities-2022m-169Area #6 – Patch Management – Information Technology Governance
… are aware of these potential weaknesses, they can look for and exploit unpatched software. Additionally, when … technical support or bug and security fixes (patches) for those versions. Without ongoing updates, security …
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-managementTown of Potter – Town Clerk (2020M-113)
Determine whether the Town of Potter Town Clerk deposited recorded reported and remitted collections in a timely and accurate manner
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113Tuckahoe Union Free School District – Overtime (2023M-53)
… complete report – pdf] Audit Objective Determine whether the Tuckahoe Union Free School District (District) officials … owed by a district, annually to the State, for its share of the cost of future employee retirement benefits. District … Adopt written policies and procedures that address how and when overtime may be incurred, and the documentation required …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53Town of Sanford – Claims Audit Process (2021M-189)
… law. Ensure all claims requiring Board audit are presented to the Board, and only audited and approved claims are listed … abstracts of audited claims. Periodically compare prices to State contracts and contracts bid by other governments to help ensure purchases are cost effective and in the best interest of taxpayers. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Town of Berkshire – Procurement and Conflict of Interest (2023M-84)
… report – pdf] Audit Objective Determine whether Town of Berkshire (Town) officials sought competition for purchases … Determine whether Town of Berkshire Town officials sought competition for purchases …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84Comptroller DiNapoli & A.G. Schneiderman Announce Jail Time for Former Highway Superintendent Sentenced in Public Corruption Case
… that Roger Burlew, the former Highway Superintendent for the town of Erin who stole $65,000 from the Town, has … state prison. "Mr. Burlew began to steal public equipment for his private business in 2007," Comptroller DiNapoli said. … auditors, investigators and the Attorney General's office for their work on this case." "Today's sentencing sends a …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-jail-time-former-highway-superintendent-sentenced-0Comptroller DiNapoli & A.G. Schneiderman Announce Jail Time for Former Highway Superintendent Sentenced in Public Corruption Case
… that Roger Burlew, the former Highway Superintendent for the town of Erin who stole $65,000 from the Town, has … state prison. "Mr. Burlew began to steal public equipment for his private business in 2007," Comptroller DiNapoli said. … auditors, investigators and the Attorney General's office for their work on this case." "Today's sentencing sends a …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-jail-time-former-highway-superintendent-sentencedOpinion 88-55
… that bear on the issues discussed in the opinion. FIRE COMPANY- Powers and Duties (submission of books and records for audit) FIRE PROTECTION AND PREVENTION -- Contracts (requiring submission of fire company books for audit); (regulating fund raising … the audit of the books and records of the incorporated fire company which constitutes the village fire department …
https://www.osc.ny.gov/legal-opinions/opinion-88-55State Police Bulletin No. SP-113
… Purpose To inform the agency of OSC’s automatic processing. Affected Employees Troopers in … Officers in Bargaining Unit 17. Effective Date(s) Paychecks dated 8/5/09 Contract Provisions and Eligibility … except for the Trainee 1 employees as noted above. Location Pay (LPO) Bargaining Units 07 and 17 An increase in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-113-april-1-2007-april-1-2008-and-april-1-2009-retroactive-salary-and-otherMonroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… Audit The purpose of our audit was to assess the Monroe 2-Orleans Board of Cooperative Educational Services’ (BOCES) … 1, 2013 through March 4, 2015. Background The Monroe 2-Orleans Board of Cooperative Educational Services maintains a … County, and satellite campuses throughout Monroe and Orleans Counties. The BOCES is governed by a nine-member …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mSodus Central School District – Financial Management (2016M-392)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the period July 1, … and necessary levels for reserve funds and how they are to be monitored, analyzed and maintained. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Town of Worcester – Claims Audit (2022M-145)
… as an itemized receipt or invoice. 23 claims had sales tax totaling $243. Key Recommendations Perform a thorough and …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145West Babylon Union Free School District – Claims Audit (2024M-62)
… totaling $3.1 million were not audited prior to payment in accordance with New York State (NYS) Education Law Section … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… Educational Services (BOCES) officials properly monitored and accounted for capital assets. Key Findings BOCES officials did not properly monitor and account for all capital assets and have not conducted … Educational Services BOCES officials properly monitored and accounted for capital assets …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mMarathon Joint Fire District – Investment Program (2023M-76)
… solicit interest rate quotes that may have resulted in higher interest earnings. As a result of our audit, the Board subsequently approved an investment policy in March 2023 and invested $653,000 into an investment fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76DiNapoli: Audit Identifies $800,000 in Ineligible Costs Submitted by NYC Special Education Provider
… funds. A comprehensive look at past audits is available online: …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-identifies-800000-ineligible-costs-submitted-nyc-special-education-providerOpinion 90-13
… has authority, at the request and expense of a village, to install sewer pipe for a village sewer project in conjunction with a DOT road … order. While you consent to the consolidation of the two projects through the change order, you object to a "10% … Concerning installation of sewer pipe for a village sewer project in conjunction with a planned New …
https://www.osc.ny.gov/legal-opinions/opinion-90-13State Authority Codes
… A State Authority Code is a five digit number that uniquely identifies a State authority. This code is assigned by OSC. Each State authority that will submit … it for this purpose. A list of State Authority Codes is provided. Codes have not yet been established for …
https://www.osc.ny.gov/public-authorities/state-authority-codes