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State Comptroller Dinapoli Releases Municipal Audit
… or court’s records and reports. For the court, 70 tickets could not be accounted for, duplicate receipts were …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditPearl River Union Free School District – Fixed Assets (2022M-126)
… on the inventory list are immediately tagged and are in known locations. Disposals are properly authorized. … includes our comment on an issue District officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126Otsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)
Determine whether Otsego Northern Catskills Board of Cooperative Educational Services ONC BOCES officials properly monitored and accounted for fixed assets
https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021mWestfield, Town of – Financial Management (2013M-389)
… The Board adopted budgets that inappropriately allocated sales and use tax revenues to the general town-wide fund, at … funds based on personal service costs. Account for all sales and use tax revenues in the town-outside-village funds …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Town of Greenville – Tax Collector (2020M-81)
… report - pdf ] Audit Objective Determine whether the Tax Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did not properly record or remit money in a timely manner. The Tax Collector’s records were insufficient to determine …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Salem 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 … 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-2019mCity 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 … action. Appendix B includes our comments on issues raised in the City’s response letter. …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… by the Board. Of the 76 claims we reviewed that were paid in advance of audit, 26 totaling $59,691 were not of the type legally permitted to be paid in advance. The Treasurer did not maintain custody and … action. Appendix B includes our comments on issues raised in the Library’s response letter. …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126Town of Broadalbin – Leave Accruals (2014M-88)
… 31, 2013. Background The Town of Broadalbin is located in Fulton County and has a population of approximately 5,260. …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88Town of Knox – Town Clerk (2020M-72)
… Prepare accountability analyses. As of December 31, 2019 the Clerk's bank account held an unremitted cash balance …
https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… aid (State aid) for seven new bus acquisitions resulting in a potential revenue loss of $477,200. During our audit, … period. We estimate the District will pay about $11,000 in interest expense on the surplus debt proceeds. Key … aid forms with SED for the remaining four buses identified in this report. Properly segregate and account for surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busOnline Services
… We offer a growing list of secure Online Services for customers, clients and … We offer a growing list of secure Online Services for customers clients and …
https://www.osc.ny.gov/online-servicesNew York City Bike Share Program – Oversight of Revenue Collection and Monitoring
… (DOT) collects selected revenues from the New York City Bike Share program as required by the terms of the agreement. … About the Program In 2013, DOT launched the New York City Bike Share program, which is part of a public-private … of this report, this program is referred to as Citi Bike. The program is operated by the vendor, and DOT is …
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)
… for fueling town equipment and vehicles and may agree to authorize other municipal entities to purchase fuel from the town. A superintendent is responsible for implementing controls to safeguard fuel from unauthorized use and to ensure fuel … The Superintendent also did not realize that he needed to safeguard fuel monitor fuel usage or oversee the Highway …
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
… Most adjustments to payments and deposits should be submitted in either the … needed for Customer IDs, Revenue Contracts and Due To State Receipts must be submitted in the Accounts … and Accounting Dates for Transactions Due to the change in the number of open GL periods, it is critical that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overviewDiNapoli and NY State Pension Fund Reach Agreements with Major Companies on Executive Pay
… State Common Retirement Fund has reached agreements with Microsoft Corp. , CVS Health Corp. , Macy's Inc. , The TJX … Corp. (filed with Zevin Asset Management) Macy's Inc. Microsoft Corp. Salesforce.com, The TJX Companies Inc. (filed … the NYS Common Retirement Fund has reached agreements with Microsoft Corp CVS Health Corp Macys Inc The TJX Companies …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-and-ny-state-pension-fund-reach-agreements-major-companies-executive-payVertus Charter School – Information Technology Asset Management (2025M-9)
… assets can make up a significant portion of a school’s IT asset inventory, both in value and number. While officials … responsible for overseeing the IT Department, including IT asset inventory management. The COO and IT Department staff are responsible …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… the capital reserve balance was overstated by $200,790. In addition, all 45 general ledger accounts did not comply … and other accounts are accurately reconciled and recorded in a timely manner. Update financial records and reports to … Appendix B includes our comments on the issues raised in the District’s response letter. 1 Refer to the Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mReal Property Tax Cap and Tax Cap Compliance
… Find information on Real Property Tax Cap below …
https://www.osc.ny.gov/local-government/property-tax-capSaranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… cash collections and disbursements were properly accounted for during the period July 1, 2014 through June 30, 2017. … has approximately 1,200 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $30.5 … clubs did not maintain adequate supporting documentation for collections and some clubs did not maintain ledgers. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extra