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Garden City Union Free School District – IT Asset Management (2023M-161)
… complete report – pdf] Audit Objective Determine whether Garden City Union Free School District (District) officials … Determine whether Garden City Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… maintained due to carrying over unsupported balances for interfund activity, receivables and cash balances from … The Supervisor did not provide the Board with his records for audit, as required by New York State Town Law (Town Law) …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Hammond Fire District – Board Oversight (2024M-151)
… District’s financial operations are adequately accounted for and reported. Furthermore, although the Board adopted a …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151Wallace Fire District – Board Oversight (2024M-126)
… – pdf] Audit Objective Determine whether the Wallace Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the … Determine whether the Wallace Fire District District Board of Fire Commissioners Board provided adequate oversight of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Evergreen Charter School – Credit Card Purchases (2024M-143)
… charges or unauthorized payments being unresolved. The Board of Trustees (Board) and School officials did not develop and … credit card policy or procedures for monitoring and using the School’s 13 credit cards that were assigned to 13 School …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143North Babylon Union Free School District – Online Banking (2023M-156)
… Audit Objective Determine whether North Babylon Union Free School District (District) officials ensured online … Determine whether North Babylon Union Free School District District officials ensured online …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Madison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)
… required testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … did not develop and implement procedures for periodic price accuracy testing. Key Recommendations Perform required … required testing of all weighing and measuring devices used to price goods and whether complete records were …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … not inspected as required. There was no system in place to maintain a complete and accurate master list of businesses … testing of all weighing and measuring devices used to price goods and whether complete records were maintained …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9Niagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
… are at increased risk of paying more than necessary for goods and services. Specifically: Thirty-nine of 185 …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6Washington County – Consumer Protection: Accuracy of Weights and Measures (S9-24-4)
… are at increased risk of paying more than necessary for goods and services. Specifically: Nine of 114 devices … the Director did not develop and implement procedures for price accuracy testing. Key Recommendations Perform …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/washington-county-consumer-protection-accuracy-weights-and-measures-s9-24-4Dutchess County – Contract Monitoring (2023M-142)
… and services rendered was sufficient. Expenditures for one contract exceeded the agreed-upon contract amount by …
https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… Educational Services (BOCES) officials secured nonstudent network user accounts, maintained adequate inventory records … BOCES officials did not adequately secure nonstudent network user accounts, maintain complete and accurate IT … officials, we determined that: 101 enabled nonstudent network accounts were no longer needed and, if accessed by …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyEssex Fire District No. 2 – Cash Disbursements (2015M-167)
… internal controls over the District’s cash disbursements for the period January 1, 2014 through April 30, 2015. … Findings The Board has not adopted policies or procedures for cash disbursements; the Board did not ensure that claims … Board. Prepare and submit the District’s annual financial report to OSC within 60 days of the end of the fiscal year. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167McConnellsville Fire District – Financial Operations (2014M-19)
… and separate from the Towns of Vienna and Annsville, in Oneida County. The District is governed by a five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Saratoga Springs City School District – Procurement (2023M-25)
… process when others use his signature. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Uniondale Union Free School District – Information Technology (2023M-61)
… agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Seneca County – Water and Sewer Operations (2017M-4)
… County is located in the Finger Lakes region of western New York, has a population of approximately 35,000 and …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4State Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation
… including an in-depth examination of county financial and bank records, estate files, Surrogate’s Court records, … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] or by mailing a complaint …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickCUNY Bulletin No. CU-120
… position and a part-time position will pay the 1.05% for the full-time position and 1.0% for the part-time position. Employees holding two or more … position. OSC will automatically start the agency shop fee for all employees in a part-time status if they do not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-120-restructure-psc-union-dues-and-agency-shop-feeOpinion 91-26
… engaged a firm in 1988 to prepare plans and designs for the construction of a new library building. You have … once voter approval of the project was obtained. Financing for the construction recently received voter approval and the … board is now negotiating with the previously selected firm for its services in connection with the construction phase of …
https://www.osc.ny.gov/legal-opinions/opinion-91-26