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Town of Gorham – Budgeting (2023M-181)
… report – pdf] Audit Objective Determine whether the Town of Gorham (Town) Board (Board) adopted realistic budgets. … highway, sewer and water funds combined generated a total of $1.6 million in operating surpluses. In 2021, sales tax … were inappropriately recorded in the TW funds instead of the TOV funds, given property taxes were levied in the TOV …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Village of Sloan – Clerk-Treasurer (2024M-109)
… and reported financial transactions accurately and in a timely manner. Key Findings Although the … accurately, transactions were not always recorded in a timely manner. The Clerk-Treasurer also did not provide … to ensure transactions were recorded accurately and in a timely manner. The Board did not annually audit the …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Village of Earlville – Collections (2024M-128)
… recorded and deposited all collections accurately and in a timely manner. Key Findings Although the … accurately recorded collections that we reviewed in the central accounting records, she did not always deposit collections in a timely manner. We also identified that staff in the …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Town of Lapeer – Budgeting (2024M-127)
… report – pdf] Audit Objective Determine whether the Town of Lapeer (Town) Town Board (Board) developed and adopted realistic budgets. Key Findings The Board did not develop and adopt realistic budgets. As a … Determine whether the Town of Lapeer Town Town Board Board developed and …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Oversight of Select High-Technology Projects (Follow-Up)
… the largest cleanroom facility in the nation. New York’s Green CHIPS program also offers up to $10 billion in economic incentives for environmentally friendly “Green CHIPS” semiconductor manufacturing and supply chain …
https://www.osc.ny.gov/state-agencies/audits/2025/04/15/oversight-select-high-technology-projects-followVillage of Leicester – Financial Management (2025M-7)
… fund balance? Audit Period June 1, 2021 – January 16, 2025 Understanding the Program A key measure of a village’s …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7Town of Leicester – Financial Management (2025M-2)
… Determine whether the Town of Leicester Town Board Board effectively managed fund balance …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Town of Cohocton – Procurement (2025M-13)
… requirements and good business practices? Audit Period January 1, 2023 – January 31, 2025 Understanding the Program Generally, municipal purchases …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Village of Addison – Payroll (2024M-12)
… – pdf] Audit Objective Determine whether the Village of Addison (Village) Board of Trustees (Board) ensured that the Clerk-Treasurer … and fiscal duties and responsibilities (see Village of Addison – Board Oversight (2024M-8) ). The Board did not … Determine whether the Village of Addison Village Board of Trustees Board ensured that the …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Village of Addison – Board Oversight (2024M-8)
… of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19) ). The Board’s failure to fulfill its fiscal responsibilities created a negative “tone at the top” and a weak control environment that enabled the former Clerk-Treasurer to abuse her position …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Village of Herkimer – Payroll (2025M-37)
… regular salaries and wages, overtime and payments to employees for unused leave accruals or other benefits upon … accounting for $7.0 million (74 percent) of the total. To properly control and account for these costs, Village … Village officials agreed with our recommendations and have initiated or indicated they plan to initiate corrective …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Town of Spencer – Disbursements (2025M-35)
… totaling $248,900 that were not included on a Board-approved abstract, which is a list of all claims that have been audited and approved for payment. Sixteen disbursements totaling $32,100 …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Management of the Student-School Matching Algorithm
… Objective To determine whether New York City Public Schools (NYCPS) … process and the student-school matching algorithm used in high school admissions. 1 The audit covered selected high … of Education) provides primary and secondary education to approximately 900,000 students, from early childhood …
https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithmHandbook for Reporters of Unclaimed Funds
… for All Reporters Handbook How to Create a Report of Unclaimed Funds Listing of Newspapers ( PDF ) available for … The Handbook for Reporters of Unclaimed Funds provides general information for all types of …
https://www.osc.ny.gov/unclaimed-funds/reporters/handbook-reporters-unclaimed-fundsTown of Danby – Audit Follow-Up (2022M-8-F)
… and collects fees for a variety of purposes, including marriage, dog and environmental licenses, and certified copies of marriage licenses. The Clerk is also responsible for …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-fXI.2.G Submission and Retention of Bids/Proposals – XI. Procurement and Contract Management
… Invitation for Bid (IFB); the evaluation criteria; and the winning bid or proposal. OSC may request additional … a bid protest, OSC requires that all relevant bids (winning, rejected or protested) be submitted with the … record. Guide to Financial Operations REV. 09/02/2025 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2g-submission-and-retention-bidsproposalsOversight of the Educational Opportunity Program
… including career advising, tutoring, and personal counseling, throughout students’ enrollment. Responsibility … assigned to five counselors, with instances of unsupported counseling services. Consequently, we couldn’t determine whether the counseling services were actually provided. Key …
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-programTown of Hanover – Procurement (2025M-58)
… professional judgment and/or a high degree of creativity. For example, professional services can include legal, … bidding, such as professional services. The Board last updated the Town’s procurement policy in 2021. From January … $274,000 for various services including legal, engineering, bookkeeping, auditing and water testing …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58XI.3 Submission of Agency Purchase Orders – XI. Procurement and Contract Management
… OVERVIEW This section outlines the process and documentation requirements for purchase order submittals … Vendor Responsibility and Integrity Attached are the Documentation Order Guides for Procurement Contracts and … This section outlines the process and documentation requirements for purchase order submittals …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi3-overviewComptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… New York State Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the arrest and unsealing of a one-count indictment charging Graycelia … in the Second Degree, a class C felony, in Albany County Court. Cizik is alleged to have stolen over $50,000 in …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-over