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Town of Crawford – Town Clerk (2021M-82)
… (Clerk’s) office were properly accounted for, reported and deposited in a timely manner. Key Findings The former … did not properly account for, report, deposit, record and remit all collections to the appropriate parties in a timely and accurate manner . As a result of our audit and …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82Norwood-Norfolk Central School District – Financial Management (2022M-129)
… which is enough to fund average retirement expenditures for 10 years. This balance exceeds the Board’s targeted …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Chautauqua County – Court and Trust Funds (2020-C&T-1)
… 90 actions totaling $4,405 that improperly remained in the Director of Finance’s custody that should have been … deemed abandoned property is paid to the State Comptroller in a timely manner. The County Clerk should maintain a court …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1Schoharie County Court and Trust Funds (2022-C&T-3)
… These actions are recorded in the County Clerk’s (Clerk) office when payments are deposited as required by court …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3Tioga County – Court and Trust Funds (2023-C&T-1)
… of any person entitled to payment from the estate is unknown … The purpose of our review was to determine …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Oneida County – Court and Trust Funds (2023-C&T-3)
… . [1] These actions are recorded in the County Clerk’s office when payments are deposited as required by court order …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3DiNapoli: Local Sales Tax Collections Up 3.8% in August
… local collections totaled $1.85 billion for the month, up $68 million year over year. “Growth in local sales tax … local collections totaled $185 billion for the month up $68 million year over year …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-local-sales-tax-collections-3-point-8-percent-augustDiNapoli: Local Sales Tax Collections Nearly Flat in July
… in New York state increased by 0.2% in July compared to July 2023, according to data released today by State Comptroller Thomas P. … growth in local sales tax collections in July compared to last year,” DiNapoli said. “As local officials start …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-local-sales-tax-collections-nearly-flat-julyRandolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
Determine whether Randolph Academy Union Free School District District officials maintained complete and accurate capital asset inventory records
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryTown of Summit – Town Clerk (2024M-51)
… of the fees collected in accordance with New York State (NYS) Town Law (Town Law) Section 30 which required the Clerk … $6,000 to the Town Supervisor (Supervisor) and certain NYS agencies in accordance with Town Law Section 27 which …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Panama Central School District – Procurement (2024M-73)
… and services in a prudent and economical manner, in the best interests of taxpayers and that procurements were not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73Sherburne-Earlville Central School District – Financial Management (2024M-61)
… did not adopt a reserve policy to define its rationale for establishing reserve funds, maximum targeted funding …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… did not file the required Annual Financial Report (AFR) for the last four fiscal years and the current AFR was …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107DiNapoli: Local Sales Tax Collections Up 2.3% in October
… local collections totaled $1.84 billion for the month, up $41 million year over year. “October growth in statewide …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-local-sales-tax-collections-23-octoberChenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… general management and financial and operational affairs. Commerce Chenango, Inc. (Commerce) was hired to perform administrative services on behalf of CCIDA. The President and Chief Executive Officer …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fMain-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… Without adequate documentation and controls, the Office of the State Comptroller’s auditors and Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… inaccurate and unsupported. Paid five employees $55,407 in overtime payments that could have been avoided or reduced. … which they are entitled. Review payroll errors identified in this report and, if appropriate, consult with the attorney … B includes our comment on an issue that was raised in the District’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… steps to increase physical accessibility to programs and services provided at selected City facilities. Key … doorways with an operating width of at least 32 inches and wheelchair accessible lavatories in restrooms. 38 … Center, such as accessible parking spaces with signs and marked access aisles, interior signs with raised …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Town of Rutland – Water and Sewer Charges (2025M-30)
… The Board did not formally authorize all billing rates charged by the Town and it did not develop and adopt …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30