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Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… Although the Board did not authorize the Treasurer to sign District checks with an electronic signature, the Treasurer used an electronic signature to sign 3,621 non-payroll checks totaling $26.7 million. The … our recommendations and indicated they have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Fine Fire District – Board Oversight (2023M-81)
… of the Board, not supported, not audited or they resulted in overpayments. Key Recommendations Maintain sufficient …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Village of Walton – Bio-Digester Capital Plan (2016M-378)
… 16, 2016. Background The Village of Walton is located in the Town of Walton in Delaware County and has a population of approximately … amounts to warrant the substantial risks involved in the project. Determine if the $1.5 million grant offered …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Review of Growe Technologies Inc.
… medical health records called Meaningful Use (MU) and ICD-10. In November 2013, the Health Science Center at Brooklyn Foundation, Inc. entered into a non-competitive agreement with Growe for healthcare IT …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/review-growe-technologies-incXII.7.C Reprocessing an OSC Denied Voucher – XII. Expenditures
… the bulkload process identified in Section 5 - Agency Payment Preparation and Submittal of this Chapter. ONLINE BUSINESS UNITS When denying a voucher, OSC can either reject the voucher without reversing funding, or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7c-reprocessing-osc-denied-voucherLockport City School District - Procurement (2021M-198)
Determine whether Lockport City School District District officials procured goods and services in accordance with the Districts procurement policy and applicable statutes
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Town of Butternuts – Highway Facility Capital Project (2021M-94)
… omitted from bid documents, but later added as a $60,000 change order, which should have been competitively bid in … Obtain an RFP and written/fax proposal for two other change orders totaling $43,115, which violated the Town’s procurement policy. Ensure contractors were properly monitored. As a …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… was to review the IDA’s process for approving, monitoring and reporting projects for the period January 1, 2013 through … Board of Directors that is appointed by the County and includes four members that are County Legislators. Key … organization, to perform all TCIDA’s administrative and financial services based on a memorandum of understanding …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardIntroduction – Travel and Conference Expense Management
… Officers and employees often travel as part of their official duties, whether it is to attend … Officers and employees often travel as part of their official duties whether it is to attend …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionWhat Tier Are You In?
… to a tier based on your date of membership. To find out what tier you are in, sign in to Retirement Online and look …
https://www.osc.ny.gov/retirement/members/what-tier-are-youBuffalo Academy of Science Charter School – School Building Lease (2013M-138)
… by more than $4.4 million. Key Recommendations Ensure that all proceedings are properly documented in the minutes and all such records maintained by the Board secretary. Conduct …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Village of Suffern – Budget Review (B21-6-2)
… we estimate the total 2021-22 collections for sewer rent revenue will be approximately $2.25 million, which is … Village officials should carefully monitor the sewer rent revenue and make adjustments to the budget as needed …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2Village of Albion – Water and Sewer Rents (2013M-108)
… 1, 2010, to March 15, 2013. Background The Village of Albion is located in the Town of Albion in Orleans County and has approximately 6,000 … Village of Albion Water and Sewer Rents 2013M108 …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108DiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… clerk-treasurer Kristina Johnson was sentenced to jail time for repeatedly stealing village funds to cover her … announced today. Johnson was sentenced to 60 days in jail, five years probation and ordered to pay full … District Attorney Brooks Baker, Ms. Johnson is going to jail and will repay taxpayers.” Johnson pleaded guilty to …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftTown of Berne – Board Oversight (2021M-77)
… complete report - pdf ] Audit Objective Determine whether the Town of Berne (Town) Board provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial … under New York State Town Law (Town Law) by authorizing the Supervisor to pay all expenditures without prior audit. …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77DiNapoli: State Tax Revenues Down $767 Million in May
… global pandemic, the state’s finances took another serious hit in the month of May,” DiNapoli said. “We are now clearly … than 9 percent reflecting both depressed economic activity and timing factors. Local assistance spending through May … the state's 170,000 contracts, billions in state payments and public authority data. Visit the Reading Room for …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-tax-revenues-down-767-million-mayKenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… Comply with the District’s procurement policies and regulations. Competitive pricing was not obtained for 199 change orders, totaling over … Law (GML) and the District’s procurement policies and regulations, or properly review and approve change orders, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41XI.18.A Executive Law Article 15-A- Participation by Minority Group Members and Women with Respect to State Contracts – XI. Procurement and Contract Management
… Article 15-A of the Executive Law, signed into law on July 19, 1988, … other things, the rules: Require contractors to submit a Minority and Women-Owned Business Enterprise (MWBE) … Executive Law Article 15-A, “Participation by Minority Group Members and Women with Respect to State Contracts” …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18a-executive-law-article-15-participation-minority-group-members-and-women-respect-stateVillage of Suffern – Budget Review (B25-6-4)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 budget. Background The Village of Suffern is located in … The purpose of our budget review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… Town’s fund balance accounts had errors totaling $833,153. For example, the general town-wide fund was understated by …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140