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Village of Addison – Payroll (2024M-12)
… employees and made inappropriate and unauthorized payments to herself and other employees totaling $341,992 and tried to pay herself an additional $26,613. The former Clerk-Treasurer failed to adhere to the established policy and collective bargaining …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Southold Union Free School District – Claims Processing (2013M-183)
… 25 claims, totaling $145,637 to determine if purchase orders were issued prior to the ordering of the goods and … purpose and audited prior to payment. However, purchase orders for six of the 25 claims totaling $33,539 were confirming purchase orders which were prepared after the invoice was received …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Monroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… The purpose of our audit was to review the procurement of professional services for the period July 1, 2014 through April 26, 2016. … Background The Monroe 1 Board of Cooperative Educational Services (BOCES) is an association of 10 component school … Monroe 1 Board of Cooperative Educational Services Procurement of Professional Services 2016M176 …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesFillmore Central School District – Reserve Funds (2016M-386)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of … is located in the Towns of Allen, Birdsall, Caneadea, Centerville, Granger and Hume in Allegany County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Wappingers Central School District – Fuel Accountability (2015M-135)
… to review the District’s maintenance of fuel inventories for the period July 1, 2013 through November 6, 2014. … Board of Education. The District’s budgeted appropriations for the 2014-15 fiscal year were $212 million. Key Findings … the unleaded gasoline fuel tank were secured each night. District officials do not review system activity …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Newfield Central School District – Financial Condition (2013M-238)
… their budgets and actual results never necessitated the full use of the surplus funds. Instead, the amount of surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238City of Troy – Budget Review (B5-16-15)
… All six of the City's collective bargaining agreements (CBAs) have expired and the 2017 proposed budget does not … any potential increased costs associated with settling the CBAs. The City's proposed budget is not in compliance with … financial impact of the settlement of the expired CBAs and be prepared to provide for funding in the event that …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15Wage Subsidy and Transitional Employment Programs (Follow-Up)
… Purpose To determine the extent of implementation of the two … (TANF) program provides assistance and work opportunities to needy families by granting states the federal funds and flexibility to develop and implement their own welfare programs. The TANF … To determine the extent of implementation of 2 …
https://www.osc.ny.gov/state-agencies/audits/2017/03/09/wage-subsidy-and-transitional-employment-programs-followWyandanch Union Free School District – Budget Review (B24-7-2)
… must submit to the State Comptroller each year, starting with the fiscal year during which the school district is … for 2023-24. The District’s proposed budget complies with the tax levy limit because it includes a tax levy of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2St. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… inventory records. The inventory records did not always show the proper location of IT assets and sometimes were …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99Oswego County – County Bridge Maintenance (S9-13-8)
… includes a Highway Superintendent and a professional engineer who are directly involved with the oversight of …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8DiNapoli: Local Sales Tax Collections Grew by Over 14% in February Compared to Last Year
… Local sales tax collections in New York state increased by 14.1% in February compared to the same month in 2022, according to an analysis released … Local sales tax collections in New York state increased by 141 in February compared to the same month in 2022 according to an analysis released …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-local-sales-tax-collections-grew-over-14-february-compared-last-yearIX.7.H Federal Funding Accountability and Transparency Act (FFATA) – IX. Federal Grants
… contract, grant, loan, and other financial assistance awards of more than $25,000 be displayed on a searchable, … to report details on their first-tier sub-recipients for awards made as of October 1, 2010. While many of the … are specific to federal agencies, recipients of federal awards are also required to electronically report to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7h-federal-funding-accountability-and-transparency-act-ffataII.3 Overview – II. New York State Financial Accounting
… The Executive Budget refers to the structure and process of the constitutional system of budgeting in New … York State which vests in the Governor primary authority and responsibility for budget formulation, presentation, and execution. These responsibilities are provided in Article …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3-overviewVillage of Sinclairville – Water Operations (2014M-362)
… The Village of Sinclairville is located in the Towns of Charlotte and Gerry in Chautauqua County and has a population …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Town of Mamakating – Records and Reports (2015M-164)
… report correctly showed reserved cash that agreed with the Town’s reserve fund balances, the bookkeeper did not … reports and developing realistic budgets in conjunction with these goals and results of operations. …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164Comptroller DiNapoli Releases Municipal Audits
… treasurer’s report, which details each payment along with corresponding check numbers, no one is reviewing support … cancelled check images or invoices. In addition, the board does not require the treasurer to perform monthly bank … to promote openness in government and provide taxpayers with better access to the financial workings of government. …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsTown of Lyndon – Purchasing (2013M-149)
… internal controls over purchasing for the period January 1, 2012, through April 26, 2013. Background The Town of … for guidance. However, this resolution did not satisfy the requirement to adopt a written procurement policy, where the … requiring that it approve all purchases costing more than $1,500; however, these resolutions made no mention of quotes …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149State Comptroller DiNapoli Releases School Audits
… information. District officials also did not monitor employee internet use. Auditors found eight of 10 employees’ …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-auditsOversight of the STEM Incentive Program (Follow-Up)
… Objective To determine the extent of implementation of the four … and Mathematics (STEM) Incentive Program (Program) to ensure recipients were in compliance with the Program … Program regulations. We found that HESC had taken steps to implement the structure necessary to administer the …
https://www.osc.ny.gov/state-agencies/audits/2020/03/11/oversight-stem-incentive-program-follow