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Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)

… Audit Objective Determine whether Otsego County Soil and Water Conservation District (District) officials properly managed grants and authorized disbursements that were appropriate and supported. Key Findings The Board of Directors (Board) … Determine whether Otsego County Soil and Water Conservation District District officials properly …

https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117

Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)

… over the Department’s financial activities, resulting in $16,525 in unaccounted for collections. Cash receipt processes and … the former Director was arrested and pleaded guilty in December 2022 to official misconduct. As part of his plea, …

https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12

Tuckahoe Union Free School District – Overtime (2023M-53)

… totaling $324,934 primarily for routine anticipated events. Had the District considered alternative options …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53

Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)

… from the hamlet of Franklin Square, Nassau County, in which it is located. The District is governed by an … used primarily for actual and necessary District purposes in an efficient and economical manner. Although the non-firefighting vehicles were purchased in mid-2015, no use was recorded for either vehicle in the …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20

Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)

… Department’s internal controls over financial operations for the period January 1, 2015 through August 10, 2016. … Volunteer Fire Department provides fire protection for the Town of Pittsfield in Otsego County. The Department … is governed by an elected seven-member Board of Directors. For 2015, the Department's reported revenues totaled $9,300 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-and

Islip Fire District – Disbursements (2020M-9)

… disbursements were made in compliance with New York State General Municipal Law and the District’s policies. Key … paid for medical expenditures. Ensure all gas and general credit card charges are sufficiently supported with … disbursements were made in compliance with New York State General Municipal Law and the Districts policies …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9

Town of Allen – Claims Audit (2024M-123)

… – pdf] Audit Objective Determine whether the Town of Allen (Town) Town Board (Board) properly audited and approved … Determine whether the Town of Allen Town Town Board Board properly audited and approved …

https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123

Town of Plymouth – Employee Benefits (2023M-176)

… officials overpaid 11 employees a total of $25,238 for one or more type of leave, as follows: Ten employees were collectively paid $12,037 for 20 holidays that were not authorized in the Town’s … (CBAs). Seven employees were collectively paid $9,942 for 64.25 days of unearned vacation, sick or personal leave …

https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176

West Nyack Fire District – Claims Processing (2014M-259)

… The purpose of our audit was to examine the District’s claims processing for the period January 1, 2013 through June … Key Findings District officials approved payment of claims that did not comply with District policy. More than 60 … required cell phone bills. Key Recommendations Audit all claims and ensure that each claim includes an itemized …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259

eLearning Videos and Resources

… The videos here provide explanation and guidance on reporting procedures. Check back often for new videos and … Property Videos and Resources explanation and guidance on reporting procedures …

https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resources

Food Insecurity Persists Post-Pandemic

… Introduction In March 2023, the Office of the State Comptroller reported … declined due to federal actions. 1 Nevertheless, one in ten, or about 800,000, New York households experienced … needed to address food insecurity. Food Insecurity Grew in 2022 Food insecurity worsened for many New Yorkers in the …

https://www.osc.ny.gov/reports/food-insecurity-persists-post-pandemic

DiNapoli: Former Odessa Clerk Allegedly Falsified Timesheets to Scam $11,000 in Extra Pay

… of the State Comptroller, Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …

https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-odessa-clerk-allegedly-falsified-timesheets-scam-11000-extra-pay

Early Education Center – Compliance With the Reimbursable Cost Manual

… Background The Center, for-profit organization located in Highland, New York, provides preschool special education … reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2014, the Center reported about $2.4 million in reimbursable costs on its CFR, for the Preschool Special …

https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manual

Internal Controls Over Selected Financial Operations

… ending March 31, 2020, SLA generated nearly $67 million in revenue from license and permit fees. Key Findings SLA has adequate internal controls in the areas of revenues, payroll, procurement and … purchase of train tickets. The former employee left SLA in July 2019 and had two charges for $230 dating back to …

https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operations

Carthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)

… controls were adequate to ensure that financial activity is properly recorded and reported and that District moneys … Carthage-Wilna Fire District, located in Jefferson County, is a district corporation of the State, distinct and separate … of Fire Commissioners comprises five elected members and is responsible for the District’s overall financial …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operations

City of Glen Cove – Budget Review (B7-14-16)

… 2015 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling … City of Glen Cove Budget Review B71416 …

https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16

West Valley Central School District – Financial Management (2013M-178)

… the use of unexpended surplus funds and reserve funds for the period July 1, 2009, through June 4, 2013. Background The West Valley Central School District is located in Cattaraugus County. The District is governed by the Board of Education which comprises seven …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178

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