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Johnsonville Fire District – Claims Processing (2017M-190)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately supported, …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190West Seneca Fire District #1 – Purchasing (2017M-272)
… 1, 2017. Background The West Seneca Fire District #1 is a district corporation of the State, distinct and separate … from the Town of West Seneca in Erie County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-2722017 Financial Condition Report – 2017 Financial Condition Report
… Comptroller I am pleased to present the State of New York’s Financial Condition Report for the fiscal year ended March 31, 2017. New York State’s short-term financial condition has improved in recent … and demographic information in an easy-to-understand format. Read More Table of Contents …
https://www.osc.ny.gov/reports/finance/2017-fcrTown of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… The Clerk did not: Deposit or remit all tax collections to the Supervisor and County Treasurer (Treasurer) in a … totaling $5,759. Key Recommendations Remit all collections to the appropriate parties in a timely manner. Enforce the … thoroughly audit credit card claims and pay charges timely to avoid late fees. …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247East Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)
… (SHP Training). Key Findings SHP Training was not provided to all employees and any Board members. Of the 110 total … complete annual SHP Training and encourage Board members to complete the training. District officials generally agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/east-irondequoit-central-school-district-sexual-harassment-preventionTompkins County Public Library – Financial Management (2015M-250)
… January 1, 2014 through May 31, 2015. Background The Tompkins County Public Library is the central library for the … Lakes Library System and serves libraries and users in Tompkins, Tioga, Cortland, Seneca and Cayuga Counties. The … Tompkins County Public Library Financial Management 2015M250 …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250Town of Marlborough - Water and Sewer Financial Operations (2018M-160)
… Key Recommendations Prepare an annual cost analysis to calculate the water and sewer rates to be billed. Review and repay all outstanding interfund … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160Medina Central School District - Reserve Funds (2019M-165)
… requires. As a result, they could not demonstrate the need to retain approximately $2.1 million in four reserves. While … meeting minutes, District officials have developed a plan to use $5.4 million from four general fund reserves for a … not established. Key Recommendations Review reserve funds to determine whether they are necessary and reasonably …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Comptroller DiNapoli Releases State Audits
… Transportation Authority (MTA): Long Island Rail Road (LIRR) - Selected Travel Expenses (2013-S-77) MTA’s … LIRR Travel Policy. LIRR officials also did not perform any analysis for personal vehicle usage but do perform a cost …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-state-auditsDiNapoli: Former Town of Marion Court Clerk Charged With Pocketing Court Fines and Fees
… of Eileen Steurrys, the former part time court clerk for the Town of Marion, for the alleged theft of $59,293 in court fines, fees and … thanks to District Attorney Calarco and the State Police for helping my office fight public corruption.” New York … arrest of Eileen Steurrys the former part time court clerk for the Town of Marion for the alleged theft of $59293 in …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-town-marion-court-clerk-charged-pocketing-court-fines-and-feesVillage of Youngstown – Employee Benefits and Payroll (2025M-123)
… [read complete report – pdf] Audit Objective Did Village of Youngstown (Village) officials maintain leave records and … separation from service, represent a significant portion of a village’s annual budget. To properly control and account … accounting for approximately $800,000 (40 percent) of the total. Audit Summary Village officials did not …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-youngstown-employee-benefits-and-payroll-2025m-123State Comptroller DiNapoli Releases School District Audits
… officials did not establish an adequate accounting system for the district’s funds. As a result, district officials … collected, submitted, and deposited, and disbursements are for valid purposes. As a result, 72 of 90 transactions tested totaling $321,554 were not properly accounted for. Officials did not ensure collections and disbursements …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-0Cost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… Card Use Keep all cards in a secure location, such as a locked desk drawer, when not being used by authorized …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudTonawanda City School District - Procurement (2023M-108)
Determine whether Tonawanda City School District (District) officials used a competitive process to procure goods and services.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/tonawanda-city-school-district-2023-108.pdfOversight of Registered Apprenticeship Programs (2023-S-33) 180-Day Response
To determine whether the Department of Labor (DOL) is providing adequate oversight of registered apprenticeship programs.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s33-response.pdfState Agencies Bulletin No. P-859
Final Pymt of Salary Withheld Under Sal Withhold Program to Employees in SEC NU 01 & 61
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-859.pdfNew York State Health Insurance Program: Payments by CVS Health for Pharmacy Services for Ineligible Members (2020-S-17) 180-Day Response
To determine whether CVS Health paid pharmacy claims for Empire Plan members who were not eligible.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s17-response.pdfLansing Central School District – Procurement (2021M-213)
Determine whether Lansing Central School District (District) officials used a competitive process to procure goods and services.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lansing-2021-213.pdfNew York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members (2020-S-17)
To determine whether CVS Health paid pharmacy claims for Empire Plan members who were not eligible.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s17.pdfNew York State Health Insurance Program - Empire Plan Members With Dual Family Coverage, 180-Day Response
To determine whether participating organizations and members are paying excessively for dual Empire Plan Family coverage.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s23-response.pdf