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Town of Mohawk – Records and Reports (2013M-113)
… activity including accurate beginning balance sheet account balances. Ensure that all accounting transactions …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113DiNapoli: Former Director Allegedly Stole $1,700 From Hornell Partners for Growth
… is the Almond town clerk in Allegany County. "Too often, my office’s investigators and auditors find officials who treat community funds as a personal … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-former-director-allegedly-stole-1700-hornell-partners-growthWestern Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… (Corporation) Board of Directors (Board) distributed tickets from the Marketing and Promotional Program (Program) … Key Findings The Board did not distribute Program tickets in accordance with the New York State Gaming … Corporation officials used resources to purchase tickets that were given to Board members, management, …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andCounty of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… The Board decided this was not in County residents’ best interest due to cost and environmental factors. A lack …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaTown of New Albion – Justice Court Operations (2014M-161)
… 1, 2011 through April 2, 2014. Background The Town of New Albion (Town) is located in Cattaraugus County and has a …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161Town of Argyle – Town Clerk and Budgeting (2012M-231)
… Purpose of Audit The purpose of our audit was to review internal controls over the Clerk’s … January 1, 2010, to June 30, 2012. Background The Town of Argyle is located in Washington County and includes the … Town of Argyle Town Clerk and Budgeting 2012M231 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Town of Glen - Water and Sewer Operations (2023M-167)
… mathematical errors totaling $30,258 and did not record customer payments in a timely manner and accurately. The … Clerk made 12 unsupported adjustments totaling $1,981 to 4 customer accounts without any review or approval. The … reports and review and approve all adjustments made to customer accounts. Record payments in a timely manner, …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… and, because some funds were held for substantial amounts of time before they were deposited, collections were not … itemized to clearly identify the quantity or cost of items purchased. These errors and discrepancies occurred … ECA funds to verify the accuracy and completeness of the records and activity as the Board required. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Town of Crawford – Town Clerk (2021M-82)
… – pdf] Audit Objective Determine whether collections in the Town of Crawford (Town) Town Clerk’s (Clerk’s) office … Determine whether collections in the Town of Crawford Town Town Clerks Clerks office were properly accounted for …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82Wallace Volunteer Fire Department – Board Oversight (2024M-125)
Determine whether the Wallace Volunteer Fire Department Inc Department officers and members provided adequate financial oversight
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… the Board of Trustees’ (Board’s) ability to make informed financial decisions was inhibited because the Village’s true financial position was unknown. The Clerk-Treasurers did not … as of August 9, 2024. The Clerk-Treasurers did not file periodic payroll reports or remit withholdings timely to the …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107XIII.10 Overview – XIII. Employee Expense Reimbursement
… provides Agencies with guidance on how to process a refund owed to the State by an employee. Situations where an employee owes a refund to the State may occur for various reasons. For … employee expense report. When an employee owes the State a refund as the result of an employee expense report, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewClinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… 1, 2011 through December 19, 2013. Background The Clinton Volunteer Fire Department, Inc. is a tax-exempt, … Town of Clinton, Dutchess County. The Department has 43 volunteer members and the Executive Committee is responsible … Clinton Volunteer Fire Department Inc Oversight of Financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialDiNapoli and NY State Pension Fund Reach Agreements with Major Companies on Executive Pay
… New York State Comptroller Thomas P. DiNapoli today announced that the New York State Common Retirement Fund has reached agreements with Microsoft Corp. , … State Comptroller DiNapoli today announced that the NYS Common Retirement Fund has reached agreements with Microsoft Corp …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-and-ny-state-pension-fund-reach-agreements-major-companies-executive-payVertus Charter School – Information Technology Asset Management (2025M-9)
… Charter School (School) officials appropriately track, inventory and safeguard information technology (IT) assets … can make up a significant portion of a school’s IT asset inventory, both in value and number. While officials were … for overseeing the IT Department, including IT asset inventory management. The COO and IT Department staff are …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9Oswego County – Court and Trust (2022-C&T-5)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/oswego-county-ct-2022-5.pdfJefferson County – Court and Trust (2022-C&T-6)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/jefferson-county-2022-ct-6.pdfDelaware County – Court and Trust (2022-C&T-2)
The purpose of our audit was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through March 24, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/delaware-county-2022-ct-2.pdfOversight of Campus Foundations
… Stony Brook Foundation, Inc. (SBF) and University at Buffalo Foundation, Inc. (UBF), controlled $1.1 billion, more … two individuals who were working for the University at Buffalo but were compensated by UBF – and not the University at Buffalo – while also receiving a State pension. UBF paid …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/oversight-campus-foundationsProtection of Child Performers
… the child’s parent or guardian when applying through a web portal and automatically posted to the System. Unit staff use …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performers