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Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… Volunteer Fire Department, Inc. (Department) officers and members provided adequate financial oversight. Key Findings The Department officers (Officers) and members did not enforce the limited financial provisions outlined in the Department’s constitution and bylaws (bylaws) or adopt adequate policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… Clerk-Treasurer properly deposited, recorded, reported and disbursed Village funds. Key Findings The former … properly deposit, record, report or disburse Village funds and misappropriated more than $1.1 million in Village funds … to fulfill its fiscal responsibilities, provide oversight and segregate the duties of the former Clerk-Treasurer (see …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Town of Pendleton – Capital Projects (2024M-72)
… projects (projects) were properly planned, accounted for and monitored. Key Findings The Town Board (Board) and Town Supervisor (Supervisor) did not ensure projects were properly planned or accounted for and did not monitor projects. As a result, the Supervisor and …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72Town of Oxford – Procurement (2024M-88)
… officials used a competitive process to procure goods and services. Key Findings Town officials did not always … works purchases totaling $31,689. Insurance coverage and engineering services totaling $188,037. Because … not ensure that the Town obtained the most favorable terms and conditions in the best interests of its taxpayers. …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Lewis County – Purchase Cards (2024M-41)
… purchase card charges were properly approved, supported and for appropriate purposes. Key Findings We reviewed 366 purchase card charges totaling $229,635 and determined the charges were for appropriate purposes; however, charges were not properly approved and supported and did not follow County policies. For …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Village of North Haven – Collections (2024M-99)
… ensured collections were properly collected, recorded and deposited. Key Findings Village officials did not ensure collections were properly collected, recorded and deposited in a timely manner. As a result, the Village … We reviewed 922 collections totaling $1.4 million and identified 486 collections totaling $829,694 that had one …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Investment of Retirement Funds
… funds in mortgages guaranteed by New York state homes and community renewal. Memo Bill Text Status … funds in mortgages guaranteed by New York state homes and community renewal …
https://www.osc.ny.gov/legislation/investment-retirement-fundsV.3.D Accounts – V. Chart of Accounts (COA) Governance
… identifies type of resources acquired or disbursed and defines the purpose of a transaction. Account is required … Account is considered a statewide ChartField, and as such has been configured under the SHARE SetID, which … in length. Numeric codes are used for all budgetary and transactional values with the exception of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsAccounts Payable Advisory No. 40
… Subject: Business Units must always use the invoice and distribution lines in the Statewide Financial System … properly, Business Units must always use the Invoice and Distribution Lines of the voucher in the SFS. No lines in … Business Units must always use the invoice and distribution lines in the Statewide Financial System SFS …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/40-misc-charge-amount-field-balancing-sectionUnified Court System Bulletin No. UCS-46
… agencies of OSC's automatic Uniform Allowance processing and to explain agency Time Entry procedures. Affected … employees in Bargaining Units SY, SR, DR, F8, 87,G9 and 86 Effective Date Payment will be made in a separate … for this payment Background Information Chapters 69, 70, and 71 of the Laws of 2000, which implement agreements …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-46-june-2001-uniform-allowance-paymentState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits and examinations have been issued: Department of Agriculture and Markets: Oversight of Weights and Measures Program (2016-S-98) Auditors found systemic … Thomas P DiNapoli announced today the following audits and examinations have been issued …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits and examinations have been issued: Department of Environmental Conservation (DEC): Collection and Use of Oil Spill Funds (Follow-Up) (2017-F-13) An initial … of Major Oil Storage Facilities (MOSFs) reporting and facility registration, as well as a lack of facility data …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits and examinations have been issued: City University of New … children with disabilities who are between the ages of 3 and 5 years. For the two fiscal years ended June 30, 2013, … DOH had overlooked multiple sources of drug rebate revenue and did not collect an estimated $95.1 million in available …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits and examinations have been issued: Department of Taxation and Finance: Oversight of the Agricultural Assessment Program … years' AAVs to be incorrect, including those certified and communicated to local assessors during the audit period. …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits and examinations have been issued: Office of Children and Family Services (OCFS): Oversight of Residential Domestic Violence Programs (2017-S-16) Based on the amount and quality of information provided by OCFS, auditors …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits and examinations have been issued. Department of Health … Medicare coverage that were incorrectly processed; and $1.3 million in overpayments for improper newborn birth … an employee’s official station in calendar years 2013 and 2014, costing the state more than $38,000 in unnecessary …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits and examinations have been issued. City University of New … York (CUNY): Controls Over CUNY Fully Integrated Resources and Services Tool (Follow-Up) (2018-F-4) An initial audit … released in September 2016 found that CUNY’s processes and controls did not adequately ensure that users had access …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits and examinations have been issued. Department of … Law (2017-S-57) Tests of samples of pesticide application and sales data entries found that they were reasonably accurate based on the certified applicators’ and sellers’ self-reported data. However, there are some …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits and examinations have been issued. State Education Department … for Children program vaccines between Jan. 1, 2012 and May 31, 2017. Medicaid payments were made for free vaccines and payments of the fee to administer the vaccines were not …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits and examinations have been issued. Department of Corrections and Community Supervision (DOCCS): Oversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment (Follow-Up) … Thomas P DiNapoli announced today the following audits and examinations have been issued …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-audits