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Town of Tuxedo – Financial Operations (2014M-284)
… with detailed monthly financial information. The certified public accountant’s audits did not ensure that financial …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Town of Louisville – Water User Charges (2015M-44)
… to perform their job duties. Review and approve all water account adjustments. …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44Westfield, Town of – Financial Management (2013M-389)
… allocated State retirement contributions and medical insurance costs to the highway town-outside-village fund, at … that allocate State retirement contributions and medical insurance costs between the highway town-wide and highway …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Town of Broadalbin – Leave Accruals (2014M-88)
… that highway department employees request permission from the Highway Superintendent to use leave time. Employees’ leave accrual … not adequately accounted for and maintained. The Highway Superintendent has not maintained adequate records of …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88Cayuga County - Procurement and Claims Audit (2018M-274)
… officials procured goods and services in accordance with the procurement policy and statutory requirements. Determine … service providers totaling $2.7 million. Allowed the credit card company to directly withdraw 25 payments totaling $77,615 from the bank account. The Clerk of the Legislature did not: Audit …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… The Treasurer did not maintain custody and control of her signature stamp and check signatory policies were not … records. Ensure the Treasurer maintains custody of her signature stamp and that bank account signature cards comply with Library policy. Establish and …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… (CD) fund were recorded as transfers, rather than as a receivables and due to other funds, resulting in an understatement of nearly $3.6 million in the CD fund as of December 31, 2016. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216City of Middletown - Information Technology (2018M-235)
… or procedures. 70 user accounts have not been used in the last six months, 19 of these accounts were never used … Financial application users had excessive permissions. In addition, sensitive IT control weaknesses were … access to ensure City users cannot control all phases of a transaction. City officials disagreed with certain aspects …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… paid by checks totaling $84,076 were not deposited in a timely manner. Twelve credit card payments totaling $6,855 … Department and ensure deposits are made timely and intact (in the same form and amount as collected). Ensure that all …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mState Comptroller Dinapoli Releases Municipal Audit
… totaling $3,435 were collected and deposited but payments to the clerk-treasurer and reported to the Justice Court Fund only amounted to $3,360. Find out how your government money is spent at Open Book New York . Track municipal spending, the state’s 180,000 contracts, …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditVertus Charter School – Information Technology Asset Management (2025M-9)
… technology (IT) assets acquired or in use during the audit period? Audit Period July 1, 2023 – January 16, 2025 Understanding the Program Schools purchase a wide variety of IT equipment, … value and number. While officials were unable to provide the total cost of IT assets in use, the cost of IT assets …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9DiNapoli and NY State Pension Fund Reach Agreements with Major Companies on Executive Pay
… and Salesforce.com to reexamine their CEO and executive pay and adopt policies that take into account the compensation of the rest of their workforces. In … corporate income in the United States for years, with CEO pay rising dramatically while wages for most other company …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-and-ny-state-pension-fund-reach-agreements-major-companies-executive-payNew York City Bike Share Program – Oversight of Revenue Collection and Monitoring
… To determine whether the New York City Department of Transportation (DOT) collects selected revenues from the … New York City Bike Share program as required by the terms of the agreement. We also determined whether DOT monitors the … the New York City Bike Share program, which is part of a public-private partnership between the City of New York …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/new-york-city-bike-share-program-oversight-revenue-collection-and-monitoringTown of Lockport – Fuel Inventory (2025M-54)
… of the audit period. Audit Summary The Superintendent did not properly safeguard and account for fuel inventory. The Superintendent also did not realize that he needed to safeguard fuel, monitor fuel … relied on the Clerk to manage the fuel system but did not monitor the Clerk’s work to ensure she properly managed …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54VIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… total debits (+) must equal total credits (-). A positive dollar amount is a debit (increases expenditures/decreases revenue) and a negative dollar amount is a credit (decreases expenditures/increases …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overview2024 Annual Cash Basis Report on State Funds
… - Financial Plan and Actual Cash Flows - Governmental and State Operating Funds Combining Statements of Cash Receipts, … Financing Arrangements Payable from Debt Service Funds State Debt Outstanding Combining Statements of Selected … Comptrollers Annual Report to the Legislature on State Funds …
https://www.osc.ny.gov/finance/cash-basis/2024-annual-cash-basis-report-state-funds2025 Annual Cash Basis Report on State Funds
… - Financial Plan and Actual Cash Flows - Governmental and State Operating Funds Combining Statements of Cash Receipts, … Financing Arrangements Payable from Debt Service Funds State Debt Outstanding Combining Statements of Selected … Comptrollers Annual Report to the Legislature on State Funds …
https://www.osc.ny.gov/finance/cash-basis/2025-annual-cash-basis-report-state-fundsReporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)
… your report using the online system created by the New York State Education Department (NYSED), Office of the … The system is available through the NYSED Business Portal. Each school district BOCES has a Delegated … New York State Education Department Application Business Portal . Please do not submit paper forms in lieu of …
https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-20532023 Annual Cash Basis Report on State Funds
… - Financial Plan and Actual Cash Flows - Governmental and State Operating Funds Combining Statements of Cash Receipts, … Obligation Requirements Payable from Debt Service Funds State Debt Outstanding Combining Statements of Selected … Comptrollers Annual Report to the Legislature on State Funds …
https://www.osc.ny.gov/finance/cash-basis/2023-annual-cash-basis-report-state-fundsX.4 Overview – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES Each registered vendor in the Statewide Vendor File has its own vendor record. It is important all … Each registered vendor in the Statewide Vendor File has its own Vendor Record …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4-overview