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Village of Delhi - Disbursements (2019M-204)
Determine whether the Board and Village officials ensured disbursements including payroll were for proper purposes and supported
https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204Town of Leicester – Financial Management (2025M-2)
… effectively manage the Town’s fund balance and continued to unrealistically estimate revenues and appropriations in … In addition, the Board did not ensure it received up-to-date, accurate financial reports in a timely manner, which … (TOV) funds that as of January 1, 2024 were sufficient to fund the entire 2024 budgeted appropriations. Also, the …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Village of Sloan – Clerk-Treasurer (2024M-109)
… six weeks after month-end, were not accurate. For example, the general fund cash balance was repeatedly …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Town of Oxford – Procurement (2024M-88)
… that we reviewed, Town officials did not seek competition for purchases totaling $848,783. In addition, the Town may … in place. Specifically, competition was not sought for: 52 purchases subject to competitive bidding … obtained the most favorable terms and conditions in the best interests of its taxpayers. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Town of Gorham – Budgeting (2023M-181)
… report – pdf] Audit Objective Determine whether the Town of Gorham (Town) Board (Board) adopted realistic budgets. … highway, sewer and water funds combined generated a total of $1.6 million in operating surpluses. In 2021, sales tax … were inappropriately recorded in the TW funds instead of the TOV funds, given property taxes were levied in the TOV …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Village of Earlville – Collections (2024M-128)
… recorded and deposited all collections accurately and in a timely manner. Key Findings Although the … accurately recorded collections that we reviewed in the central accounting records, she did not always deposit collections in a timely manner. We also identified that staff in the …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Town of Lapeer – Budgeting (2024M-127)
… result, unrestricted fund balance in these funds increased to levels between 85 and 182 percent of the 2024 … findings and recommendations, but indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Handbook for Reporters of Unclaimed Funds
… for All Reporters Handbook How to Create a Report of Unclaimed Funds Listing of Newspapers ( PDF ) available for Notice Publications … Correctional Facilities, etc.) 03/2026 Wages – Department of Labor 04/2026 … The Handbook for Reporters of Unclaimed Funds provides general information for all types …
https://www.osc.ny.gov/unclaimed-funds/reporters/handbook-reporters-unclaimed-fundsDiNapoli: Too Many Subway Stations Need Repairs
… major stops like Rockefeller Center and Brooklyn’s Borough Hall, at least 25 percent of their tile, paint and lighting …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairsIX.11.B Federal Program Information Act of 1977 (As Amended) – IX. Federal Grants
… Act provides for the efficient and regular distribution of information of federal domestic assistance programs and … and Budget (OMB) to collect and distribute current information on federal domestic assistance programs. In 1984, … issued Circular A-89: Federal Domestic Assistance Program Information to provide instructions to the federal awarding …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11b-federal-program-information-act-1977-amendedCapital Region Board of Cooperative Educational Services (BOCES) – Claims Auditing (2015M-197)
… Capital Region Board of Cooperative Educational Services BOCES Claims Auditing 2015M197 …
https://www.osc.ny.gov/local-government/audits/boces/2015/10/16/capital-region-board-cooperative-educational-services-boces-claims-auditing-2015mState Comptroller DiNapoli Releases Municipal & School Audits
… ensured disbursements were proper and supported, and debt service payments were for legitimate Peconic Bay Community … or deposit payments in a timely manner. Canajoharie Volunteer Fire Department – Financial Activities (Montgomery … (Nassau County) District officials did not always approve, support and monitor overtime. As a result, overtime …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsHenrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… New York State Town Law, a written corrective action plan (CAP) that addresses the findings and recommendations in this … 90 days. To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsDiNapoli: New York Ranks Last in Balance of Payments With Washington
… benefits for veterans and retired federal employees and food assistance. New York received an estimated $148.1 … per capita expenditures include Medicare, Medicaid, food assistance and Supplemental Security Income. Payments … Budget Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-new-york-ranks-last-balance-payments-washingtonUlster Board of Cooperative Educational Services – Internal Controls Over Purchasing (2016M-158)
… to evaluate the effectiveness of the procurement process for the period July 1, 2014 through December 22, 2015. … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $51.5 … do not require the use of competition, such as requests for proposals, in procuring professional services. Key …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/08/ulster-board-cooperative-educational-services-internal-controls-over-purchasingState Agencies Bulletin No. 601
… 10/26/04. Warnings and Time-outs in OSC e-Government Web Site, PayServ, PS Query and Control-D There are several … encounter when using these applications: OSC e-Government Web Site – Authentication System The OSC e-Government … After 20 minutes of inactivity in the OSC e-Government Web site, the following screen will appear that allows users …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/601-managing-osc-e-government-sessionsTown of Carroll – Internal Controls Over Selected Financial Activities (2013M-221)
… Purpose of Audit The purposes of our audit were to review the Town’s accounting records and … 1, 2012, through May 22, 2013. We expanded the scope of our audit back to January 1, 2010, for our review of … The purposes of our audit were to review the Towns accounting records and …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-carroll-internal-controls-over-selected-financial-activities-2013m-221Oversight of Resident Care-Related Medical Equipment in Nursing Homes (Follow-Up)
… of the three recommendations included in our initial audit report Oversight of Resident Care-Related … 2016-S-80 ). About the Program The objective of our initial audit report, issued on September 19, 2018, was to … progress in addressing the problems we identified in the initial audit. Of the initial report’s three audit …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-resident-care-related-medical-equipment-nursing-homes-followDiNapoli: NYC Transit Should Improve Response to Safety-Related Defects
… to 100 percent of the safety defects within the 24-hour window. However, auditors noted that there is a material risk …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-nyc-transit-should-improve-response-safety-related-defectsDiNapoli: Syracuse City School District Employees Pay Over $31,000 for Submitting False Timecards
… New York State Comptroller Thomas P. DiNapoli, United States … that the stolen money is recouped,” said Thomas DiNapoli, New York State Comptroller. “The settlement announced today, … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] or by mailing a complaint …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-syracuse-city-school-district-employees-pay-over-31000-submitting-false-timecards