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Wyoming County Industrial Development Agency – Payments in Lieu of Taxes (2024M-148)
… [read complete report – pdf] Audit Objective Did the Wyoming County Industrial Development Agency (WCIDA) … a seven-member Board of Directors (Board) appointed by the Wyoming County Board of Supervisors. The Board is responsible …
https://www.osc.ny.gov/local-government/audits/county/2025/11/21/wyoming-county-industrial-development-agency-payments-lieu-taxes-2024m-148Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… plan. Key Recommendations The Board and School officials should consult with legal counsel to address the apparent …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mPittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)
… School District is located in the Towns of Pittsford, Brighton, Mendon, Penfield and Perinton in Monroe County and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitiveWeedsport Central School District – Financial Management (2016M-94)
… in the Towns of Brutus, Cato, Conquest, Mentz, Sennett and Throop in Cayuga County. The District, which operates two … acknowledged the decline in unrestricted fund balance and developed a plan to increase it to between 3 and 4 percent of the ensuing year’s budget by addressing the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… The West Irondequoit Central School District is located in the Town of Irondequoit, Monroe County. The District, … expenditures, which generated approximately $2.1 million in operating surpluses. District officials have historically … by transferring unrestricted fund balance, which resulted in the unrestricted fund balance staying within the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andYates County – Court and Trust Funds (2025-C&T-1)
… through December 31, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then … office when payments are deposited as required by court order. Additionally, in certain circumstances, funds from … estates are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Together, the Treasurer, …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… total adjusted bank balance. Provide monthly balance sheet reports to the Board or comply with New York State …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Roxbury Central School District – Financial Condition (2013M-207)
… audit was to evaluate the District’s financial condition for the period July 1, 2011, to May 23, 2013. Background The … five elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are approximately $10 million. … generated over $2.4 million in operating surpluses for the fiscal years ending in 2008 to 2012. To reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… financial records and management practices related to the adult education program and the procurement of professional … with its component districts for the operation of its adult education programs. BOCES officials could not provide … evidence to indicate that the established fees for the adult education services were reasonable or related to the …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultCity of Lockport -- Budget Review (B1-15-20)
… Background Chapter 332 of the Laws of 2014, as amended by Chapter 147 of the Laws of 2015 (the “Act”), authorized … fund expenditures. The proposed budget does not include a tax overlay, which could create a shortfall in 2016. The overtime appropriation in the …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Tioga County – Social Service Contracts (2023M-162)
… Audit Objective Determine whether Tioga County (County) Department of Social Services (Department) officials adequately monitored performance … community-based agencies (agencies). Key Findings While Department officials generally monitored contracts through …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162State Agencies Bulletin No. 2194
… for requesting payroll information related to garnishments and other deductions. Affected Employees: Employees with … an increased number of requests for sensitive garnishment and deduction information from State employees, the following … are revised procedures to protect personal privacy and safeguard the confidentiality of NYS employees’ personal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2194-employee-payroll-deduction-information-requestsNew York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal
… roadmap for reform to impose meaningful limits on debt and ban backdoor borrowing. This proposal can serve as the basis … weeks.” Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposalElmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… residence verification process. The School does not verify student information by periodically requiring new … student’s address changes. Key Recommendation Periodically verify the residence of students and require new proof of …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174State Agencies Bulletin No. 1974
… Employees Employees represented by CSEA Local 1000 in Bargaining Units 02, 03, 04, 41, 42, 47, 78, 79, 87, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1974-civil-service-employees-association-csea-local-1000-dues-increaseAuditors
… and more. If you want to have a direct positive impact on the lives of others, review qualifications below and … If you want to have a direct positive impact on the lives of others review the qualifications for our …
https://www.osc.ny.gov/jobs/auditorsRombout Fire District – Board Oversight of Financial Activities (2017M-88)
… of the State, distinct and separate from the Town of Fishkill, in Dutchess County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Town of Chautauqua – Fiscal Stress (2013M-220)
… and did not properly monitor and control actual activity against those estimates, allowing appropriations to be … are reasonable. Monitor the actual revenues received against the revenue estimates in the adopted budgets and make …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220State Agencies Bulletin No. 1888
… is to notify agencies of an automatic dues increase for employees represented by CSEA local 1000. Affected … 78, 79, 87 and 97 are affected. Effective Dates Effective for payroll checks dated January 6, 2021 (Administrative) and … OSC will automatically increase the bi-weekly deductions for Dues (code 201) as follows: Annual Salary Deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1888-civil-service-employees-association-csea-local-1000-dues-increaseConclusion – Travel and Conference Expense Management
… expenses will create an opportunity for questionable or possibly fraudulent expenses to occur and not be detected. … implement controls that will minimize the risk of abuse (or fraud) occurring in travel and conference expenses. … audit of travel and conference expenses. The auditing body or official must be familiar with travel and conference …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusion