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Village of Rhinebeck – Water Fees (2013M-311)
… Purpose of Audit The purpose of our audit was to examine internal controls … through June 14, 2013. Background The Village of Rhinebeck is located in Dutchess County. The Board of Trustees … four elected members and an elected Mayor. The Village’s budgeted water fund expenditures were $862,000 for the …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Thurston Fire Company – Board Oversight (2016M-429)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … Company provides fire protection services for the Town of Thurston in Steuben County. The Company is operated in …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… 12, 2012. Background The Village of Depew is located in the Towns of Cheektowaga and Lancaster in Erie County and has a population of approximately 15,300. … The Administrator did not maintain capital project records in a manner that readily provides information about actual …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Town of Saranac – Payroll (2014M-289)
… established effective internal controls over payroll for the period January 1, 2013 through July 31, 2014. … The Town of Saranac is located in Clinton County and has a population of approximately 4,000. The Town is governed by … earned and used 174.50 hours of vacation and sick leave, when there was no Board approval authorizing these benefits. …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Schoharie County Court and Trust Funds (2022-C&T-3)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … Payments made pursuant to court orders commonly involve surplus money from foreclosures and contract disputes … on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are deposited as …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3Tioga County – Court and Trust Funds (2023-C&T-1)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County officials have … are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Together, the Treasurer, County …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Oneida County – Court and Trust Funds (2023-C&T-3)
… controls to safeguard and account for court and trust funds for the period January 1, 2021 through October 12, … court order . Additionally, in certain circumstances, [2] funds from estates are entrusted to the Commissioner for … of internal controls to account for and safeguard these funds . Key Findings The Commissioner generally established …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Facility Oversight and Timeliness of Response to Complaints and Inmate Grievances
… Purpose To determine if the State Commission of Correction (Commission) is fulfilling its … 74 local correctional facilities (county jails and New York City facilities), and 429 local lockups. The Commission …
https://www.osc.ny.gov/state-agencies/audits/2018/01/19/facility-oversight-and-timeliness-response-complaints-and-inmate-grievancesSelected Aspects of the Motor Carrier Safety Assistance Program
… Purpose To determine whether the Department of Transportation … ensure that commercial carriers whose vehicles or drivers have been found to have violations serious enough to warrant … in additional penalties. Key Findings The Department does not monitor whether carriers submit required certifications …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programDiNapoli: Bombay Clerk Sentenced for Pocketing Justice Court Fees
… leave, according to State Comptroller Thomas P. DiNapoli. Eric Fleury, 44, was sentenced in Dickinson Town Court to … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State … of Investigations, 14th Floor, 110 State St., Albany, NY 12236. Review prior cases at …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-bombay-clerk-sentenced-pocketing-justice-court-feesTruxton Academy Charter School – Tuition Billing and Collections (2025M-8)
… Audit Objective Determine whether Truxton Academy Charter School (School) officials accurately billed and collected tuition. … action. … Determine whether Truxton Academy Charter School School officials accurately billed and collected …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8VII.2.C Direct Journal Payment & Payment Worksheet - Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… on Direct Journal Payments submitted in SFS. Failure to check the ‘Complete’ box causes delays in posting and can … checks per deposit. For a deposit associated with a single check, submit only the check and a printout of the SFS Regular Deposit screen. For a …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2c-direct-journal-payment-payment-worksheet-treasury-requirementsTravel Card Transactions
… days, also owes $105 back to the State for charging more on his travel card than he was entitled to receive in … from $90,000 at the time of our examination to just over $14,000. Key Recommendations Complete the reconciliation …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/travel-card-transactionsV.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… set-up, and processing. SFS implemented multiple BUs to support the State as a whole, and each agency’s and … transaction processing in the General Ledger is not considered a requirement for a separate GL BU as journal … debits/credits) by BU. Where transactions entered by users do not balance by BU, system-generated entries will be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuProcurement Opportunities
… To view and download procurement documents, select Request Info , enter your contact information, and then select Submit … Social, and Governance Bond Certification Request Info 06/27/25 RFP0006 08/25/25 Bond Credit Ratings Request Info 06/30/25 SOI0001 08/12/25 Solicitation of Interest: Stay …
https://www.osc.ny.gov/procurementOther Bulletin No. 81
… Longevity Service Payment. Affected Employees: Employees in Bargaining Unit 97 in the State University Construction Fund with an increment … listing should be submitted on the Correction Sheet . The form may be duplicated if additional copies are needed. Add …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-81-april-2025-state-university-construction-fund-scf-civilYork Fire Department – Controls Over Financial Activities (2014M-112)
… Purpose of Audit The purpose of our audit was to examine the recording and reporting of the Department’s … Livingston County. The Department contracts with the Town to provide fire protection and rescue operations. The … that the Treasurer provide an annual financial report to the members. The Board did not review or approve bills …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014mYork Central School District - School District Website (S9-19-35)
… Final annual budget. Budget information – with appended property tax report card, administrator salary disclosure and fund …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35York Central School District – Network Access Controls (2022M-93)
… paid $360,896 for information technology (IT) services in 2020-21 without documenting the specific services the IT vendor was contracted to provide. In addition, sensitive network access control weaknesses were … access policy. Disable unneeded network user accounts in a timely manner, and regularly review user accounts for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93East Ramapo Central School District – Budget Review (B21-5-4)
… Central School District’s (District’s) proposed budget for the 2021-22 fiscal year. Background Pursuant to Chapter … which led to our review of the District’s proposed budget for the 2021-22 fiscal year. Key Findings Our review of the … Ramapo Central School Districts Districts proposed budget for the 202122 fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4