Search
Village of Walton – Bio-Digester Capital Plan (2016M-378)
… Purpose of Audit The purpose of our audit was to determine if Village officials adequately … 1, 2015 through August 16, 2016. Background The Village of Walton is located in the Town of Walton in Delaware County …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378XII.7.C Reprocessing an OSC Denied Voucher – XII. Expenditures
… a voucher that has been rejected by the Office of the State Comptroller (OSC), the Business Unit should address all … the funding. The option that OSC chooses will depend on the exact nature of the situation. Depending on which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7c-reprocessing-osc-denied-voucherLockport City School District - Procurement (2021M-198)
… $238,000. Officials did not obtain the required number of written quotes for three purchases totaling $46,000. Key … the District’s procurement policy that requires the use of request for proposals to solicit professional services. Obtain the required number of written quotes as required by the District’s procurement …
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)
… and could have improved its monitoring of the Project. As a result, total costs to complete the highway garage exceeded … estimated costs by $372,318. The Board did not: Prepare a budget or disclose all known Project costs and financing … Law (GML). Obtain an RFP and written/fax proposal for two other change orders totaling $43,115, which violated the …
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)
… The purpose of our audit was to review the IDA’s process for approving, monitoring and reporting projects for the … York State General Municipal Law. The IDA is governed by a seven-member Board of Directors that is appointed by the … are County Legislators. Key Findings Because the TCIDA does not employ any staff, they hired the Tompkins County …
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
… expenses to employees even when the local government or school district's credit card was used for these expenses. … conferences for personal reasons at local government or school district expense. Missing or insufficient … that travel-related expenses were for local government or school district purposes. Inadequate audit of travel …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionWhat Tier Are You In?
… When you join NYSLRS, you are assigned to a tier based on your date of membership. To find out what tier you are in, sign in to Retirement Online and look under … 26, 1976 Tier 3 July 27, 1976 through August 31, 1983 Tier 4 September 1, 1983 through December 31, 2009 Tier 5 January …
https://www.osc.ny.gov/retirement/members/what-tier-are-youBuffalo Academy of Science Charter School – School Building Lease (2013M-138)
… Audit The purpose of our audit was to examine the School’s process for selecting and negotiating the related financial … educational services corporation (Corporation) from the New York-New Jersey metropolitan area that did not have any …
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)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the … that have been authorized to issue obligations to fund operating deficits to submit their tentative budgets for the …
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)
… over the billing and collection of water and sewer rents for the period January 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 residents. The …
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
… five years probation and ordered to pay full restitution of $50,000 to the village. “Too many public servants confuse … to do so because village officials provided no oversight of her fiscal activities. The audit prompted the village to … fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftTown of Berne – Board Oversight (2021M-77)
… or receive adequate monthly reports from the Supervisor. For example, the Board did not request or receive monthly … were accurate, timely, and properly reviewed. As a result, we found three significant unreconciled variances … they planned to initiate corrective action. Appendix B includes our comment on an issue that was raised in the …
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
State tax receipts in May were down $7669 million or 197 from the previous year according to the monthly state cash report released by the State Comptroller
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)
… 31 change orders, totaling over $860,000 that were for the same or similar types of material or service. As a … cannot demonstrate that taxpayer dollars were expended in the most prudent and economical manner. Key … Include a list of other desired items as alternates in original project plans and bid specifications. Solicit …
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 15A of the Executive Law signed into law on July 19 1988 authorized the creation of an Office now Division of Minority and Womens Business Development to promote employment and business opportunities for minorities and women on state contracts
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18a-executive-law-article-15-participation-minority-group-members-and-women-respect-stateTown of Albion – Supervisor’s Records and Reports (2024M-111)
… 2023 accounting records, as required by New York State Town Law (Town Law) Section 123. Recommendations The … corrective action. Appendix B includes our comment on an issue raised in the Town’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Village of Sloan – Clerk-Treasurer (2024M-109)
… and reported financial transactions accurately and in a timely manner. Key Findings Although the Clerk-Treasurer … accurately, transactions were not always recorded in a timely manner. The Clerk-Treasurer also did not provide … six weeks after month-end, were not accurate. For example, the general fund cash balance was repeatedly …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Agency Financial Reporting Package
… access the AFRP Reporting Application. You will receive two automated emails from the system. One email will contain your User ID and the other will contain a temporary password. Resources User Manual For all questions …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageVillage of Suffern – Budget Review (B25-6-4)
… The Village’s proposed budget complies with the tax levy limit because it includes a tax levy of $12,079,830, which is within the limits … should be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as …
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 … Maintain proper financial records. File the AFR in a timely manner. Annually audit the Supervisor’s records. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140