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Ontario County - Sheriff's Department Civil Division Operations (2019M-47)
… Receipts were issued for all payments received. Audit trail reports were reviewed to ensure that unauthorized … Issue receipts for all civil judgments. Review audit trail reports for any unauthorized changes. County officials …
https://www.osc.ny.gov/local-government/audits/county/2019/05/17/ontario-county-sheriffs-department-civil-division-operations-2019m-47Forms and Templates
… Model Code of Ethics for Fire Districts [docx] Model RFP for Professional Audit Services for Fire Districts [docx] … 85 Application for Permission of State Comptroller [pdf] RFP for Fire Districts - Professional Auditing Services [pdf] RFP Guidance for School Districts Seeking Audit Services …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesTown of Elba - Real Property Tax Exemptions (2018M-261)
… - pdf] Audit Objective Determine whether select real property tax exemptions are properly supported by adequate … Determine whether select real property tax exemptions are properly supported by adequate …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261Washington County – Consumer Protection: Accuracy of Weights and Measures (S9-24-4)
… of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price … and Measures (Director) did not complete all required testing of weighing and measuring devices or maintain … not develop and implement procedures for price accuracy testing. Key Recommendations Perform required testing in …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/washington-county-consumer-protection-accuracy-weights-and-measures-s9-24-4Niagara 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-s9-24-6Madison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)
… inspection or inventory records as required by New York State Department of Agriculture and Markets regulations and article 16 of the New York State Agriculture and Markets Law (AML). As a result, … corrective action. Appendix B includes our comments on issues raised in the County’s response letter. …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8Middletown No. 1 Fire District – Annual Financial Reports (2020M-160)
… report - pdf ] Audit Objective Determine whether the Middletown No. 1 Fire District (District) Treasurer filed the … Determine whether the Middletown No 1 Fire District District Treasurer filed the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/middletown-no-1-fire-district-annual-financial-reports-2020m-160Rockland County Community College - Employee Benefits (2020M-5)
… The College overpaid $4.6 million to the County for health insurance in fiscal years 2018 and 2019. Of the 20 employees paid health insurance buyouts totaling $81,189, 16 were …
https://www.osc.ny.gov/local-government/audits/community-college/2020/03/20/rockland-county-community-college-employee-benefits-2020m-5Buffalo Business Delivers $9 Million Investment Gain To The State Pension Fund
… of private equity, has provided $293 million in returns on 71 exited investments. Since its inception, the program … partners in 2004 (Trillium Group) and in 2006 (Hamilton Lane). Combined, the two managing partners have made six … program. For information, visit: http://www.osc.state.ny.us/pension/instate/ For a copy of the September 2014 progress …
https://www.osc.ny.gov/press/releases/2014/12/buffalo-business-delivers-9-million-investment-gain-state-pension-fundVillage of Washingtonville – Budget Review (B24-6-1)
… liquidate the accumulated (actual) deficits in the general fund, water fund, sewer fund and capital projects fund as of … budgets must be submitted to the Office of the New York State Comptroller for examination and recommendations. Key … of $3.4 million, employee benefits of $1.8 million, retirement expenditures of $675,000 and debt service of …
https://www.osc.ny.gov/local-government/audits/village/2024/01/22/village-washingtonville-budget-review-b24-6-1The Transportation and Warehousing Sector in New York City
… even before the pandemic. 21 The high demand also led to price increases across the supply chain system. Freight rates … cited longer delivery times and higher prices. 22 Annual price increases, measured by the Consumer Price Index, are currently at their highest level in decades. …
https://www.osc.ny.gov/reports/osdc/transportation-and-warehousing-sector-new-york-cityCity of Troy – Budget Review (B21-5-10)
… to liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, 1994 and 1995. … that have been authorized to issue obligations to fund operating deficits to submit their proposed budgets for … in the proposed budget are reasonable. The proposed water fund budget includes estimated revenues for metered water …
https://www.osc.ny.gov/local-government/audits/city/2021/11/04/city-troy-budget-review-b21-5-10City of Yonkers - Budget Review (B21-6-7)
… its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for … Our review found the City’s budget: Continues to rely on $46.8 million in nonrecurring revenue, such as fund balance, one-time State funding and sale of property, to balance its budget. …
https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7IT Asset Management (2022-MS-2)
… complete report – pdf] We also released 20 letter reports to the following School Districts: Brighton Central School … IT inventory records or establish adequate controls to safeguard IT assets. We selected 1,155 IT assets to … IT assets were missing locations or employees assigned. As a result, officials exposed the approximately $21.8 million …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2City of White Plains – Sexual Harassment Prevention Training (S9-23-1)
… report – pdf] Audit Objective Determine whether City of White Plains (City) employees and elected officials completed … audit city white plains statewide …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/22/city-white-plains-sexual-harassment-prevention-training-s9-23-1Wyandanch Union Free School District – Budget Review (B20-7-7)
… 2020-21 budget. Background The Wyandanch Union Free School District, located in Suffolk County, adopted a budget …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7Town of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… statutory requirements and properly audited claims prior to payment. Key Findings Town officials did not procure all … audit is not conducted, the Board diminishes its ability to effectively monitor Town financial operations and there is … and conduct a thorough audit of all claims prior to approval for payment. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150Town of Seneca Falls – Cash Collections (2023M-57)
… [read complete report – pdf] Audit Objective Determine whether Town of … $10,000 of permit fees and $2,000 of security deposits for facility rentals in accordance with statutory … office did not maintain adequate receipt documentation for cash collections totaling $186,873 and reconciliations …
https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57Town of New Windsor – Information Technology (2020M-137)
… recovery plan that provides specific guidelines for the protection of IT assets and data against loss or … in Appendix A, officials disagreed with several of the findings and recommendations in our report. Appendix B includes our comments on the issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-1372014 - 2015 Procurement Stewardship Act Report
… to produce the annual Procurement Stewardship Act (PSA) Report. Pursuant to Chapter 317 of the Laws of 2014, the PSA Report now also includes data previously reported in the …
https://www.osc.ny.gov/state-agencies/contracts/2014-2015-procurement-stewardship-act-report