Search
Town of Willsboro – Town Clerk/Tax Collector (2025M-92)
… Collector (Clerk) properly record, deposit, report and remit collections? Audit Period January 1, 2017 – … fees for a variety of purposes including licenses, water and sewer charges and transfer station tickets. Other fees are collected by … ClerkTax Collector Clerk properly record deposit report and remit collections …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92Opinion 2024-1
… over 13,000 service connections. 5 Recent water quality testing conducted by the City has found dangerous lead levels … in the installation or repair of public water systems or residential plumbing providing drinking water that was not …
https://www.osc.ny.gov/legal-opinions/opinion-2024-1Vendor File Advisory No. 4
… is needed to ensure prompt vendor registration. Guidance : New York State agencies are responsible for or can assist with … X, Section 3 - Vendor Registration and Vendor Self-Service Login Guide . …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/4-prompt-vendor-registrationHudson Valley Community College – Tuition and Fees (2016M-348)
… related to deleted receipts. Officials did not use a tracking feature to identify changes made within the …
https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348Mamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… sales tax totaling $473 was not set aside for remittance to the New York State Department of Taxation and Finance … amend the ECA fund policy and establish written procedures to supplement it. Maintain records, supporting documentation … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95Sullivan County – Time and Attendance (2017M-55)
… Department heads are generally exempt from recording their time, and there were 174 workdays when the Director of … rights and prohibit employees from modifying their own time records. … Sullivan County Time and Attendance 2017M55 …
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55Town of Batavia – Water and Sewer Operations (2018M-12)
… with improvement areas in the general fund as required by New York State Town Law. The Supervisor did not separately …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12A Message From Comptroller Thomas P. DiNapoli – Special 20- and 25-Year Plans
… Benefits you will receive if you meet the service and age requirements (service retirement benefits); Benefits you … receive if you leave public service before you meet the age requirement for a service retirement benefit (vested …
https://www.osc.ny.gov/retirement/publications/1517/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – State Police Plan
… Benefits you will receive if you meet the service and age requirements (service retirement benefits); Benefits you … receive if you leave public service before you meet the age requirement for a service retirement benefit (vested …
https://www.osc.ny.gov/retirement/publications/1518/message-comptroller-thomas-p-dinapoliCornwall Central School District – Financial Condition (2015M-148)
… audit was to examine the District’s financial condition for the period July 1, 2013 through June 30, 2015. Background … Board of Education. The District’s budgeted appropriations for the 2014-15 fiscal year were $65,043,619 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148Chatham Central School District – Financial Condition (2015M-161)
… The Chatham Central School District includes the Town and Village of Chatham and the Towns of Ghent, Canaan, Austerlitz, Kinderhook and New Lebanon, Columbia County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161Enroll in the VendRep System
… must enroll your business or State contracting entity in the Office of the State Comptroller’s Online Services. Vendors Before you begin, be sure you have the: Vendor Name : Legal Business Name Vendor ID : New York … must enroll your business or State contracting entity in the Office of the State Comptro …
https://www.osc.ny.gov/state-vendors/vendrep/enroll-vendrep-systemSauquoit Valley Central School District – Financial Condition (2016M-88)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Valley Central School District is located in the Towns of Bridgewater, Kirkland, Marshall, New Hartford and Paris in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sauquoit-valley-central-school-district-financial-condition-2016m-88Dutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)
… access controls to ensure proper segregation of duties in the computer system or limited access to users based on … and responsibilities. Duplicate vendor files existed in the system because users created new vendor files when …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213Utica Academy of Science Charter School – Purchasing (2015M-71)
… Background The Utica Academy of Science Charter School is a public school, located in the City of Utica, Oneida County, that is not under the control of the local school board. The School, which is governed by a seven-member Board of Trustees, was granted …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71University Preparatory Charter School for Young Men – Student Enrollment and Billing (2013M-292)
… Purpose of Audit The purpose of our audit was to examine the School’s student enrollment … update changes in students’ addresses in the School’s master file used for billing. …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/24/university-preparatory-charter-school-young-men-student-enrollment-andKortright Rural Fire District – Financial Activities (2022M-51)
… complete report - pdf] Audit Objective Determine whether the Kortright Rural Fire District (District) Board of Fire Commissioners (Board) established adequate controls … financial activities to safeguard assets. Key Findings The Board did not establish adequate controls over financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51Lockport Public Library – Claims Processing (2015M-192)
… of Audit The purpose of our audit was to examine the Library’s claims auditing process for the period July 1, 2013 through June 24, 2015. Background The Lockport Public Library is located in the City of Lockport, Niagara County. The Library is a school district public library that received its …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Town of Jefferson – Selected Financial Operations (2014M-332)
… July 15, 2014. Background The Town of Jefferson is located in Schoharie County and had a population as of the 2010 … five-member Town Board. Budgeted appropriations for 2015 total approximately $1 million. Key Findings The Board and Supervisor did not ensure that all disbursements were for Town purposes and that all water …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332Village of Suffern – Budget Review (B24-6-3)
… general, water, sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law Section … The Village’s tentative budget includes a tax levy of $12,533,658, which is within the limit established by law. Key Recommendation Be mindful of the legal requirement to maintain the tax levy increase to …
https://www.osc.ny.gov/local-government/audits/village/2024/04/12/village-suffern-budget-review-b24-6-3