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Town of Lisle – Highway Department Long-Term Planning (2022M-183)
… report – pdf] Audit Objective Determine whether the Town of Lisle (Town) officials established long-term capital and … and financing approaches to address them . As a result: 10 of the 15 pieces of major highway equipment and vehicles (67 percent) in use …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Village of Madison - Collections (2023M-160)
… of Trustees (Board) did not establish adequate controls for collections. The Clerk-Treasurer did not make timely deposits for 247 collections totaling $120,743 and did not record 27 … manner. Develop written policies and establish procedures for the cash collection process. Ensure water and ambulance …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… [read complete report – pdf] Audit Objective Determine whether highway … not establish procedures to evaluate labor costs by town. For example: Timecard information was not used to monitor labor costs for services provided to Ashland. Highway employees’ …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… [read complete report – pdf] Audit Objective Determine whether the Clerk-Treasurers accurately and completely accounted for, recorded and reported financial transactions in a timely … not entitled to and paid herself an unauthorized payment for unused leave to which she was not entitled when she left …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11City of Long Beach – Budget Review (B23-7-3)
… [read complete report – pdf] Purpose of Budget Review The purpose of our … and expenditure projections in the City’s proposed budget for the 2023-24 fiscal year are reasonable, and whether the … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3Seaford Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-36)
… Free School District (District) used District resources to provide the mental health component of the New York Safe … Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental … of the warning signs, whom to turn to for assistance, and how to access appropriate services. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/seaford-union-free-school-district-mental-health-training-component-newPort Washington Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-33)
… [read complete report - pdf] Audit Objective Determine whether the Port … provide mental health training as required to all staff for the 2020-21 school year by September 15, 2020 per New … did not maintain documentation to support attendance for training and we were unable to determine which staff …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/port-washington-union-free-school-district-mental-health-trainingMalone Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-32)
… [read complete report - pdf] Audit Objective Determine whether the Malone … provide mental health training as required to all staff for the 2020-21 school year by September 15, 2020 per New … staff training. Documentation to support attendance for the training was not maintained and we were unable to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/malone-central-school-district-mental-health-training-component-new-yorkWest Genesee Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-40)
… did not provide mental health training to any staff for the 2020-21 school year by September 15, 2020 as required … did not maintain documentation to support attendance for training and we were unable to determine which staff … address recognition of the warning signs, whom to turn to for assistance, and how to access appropriate services. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/west-genesee-central-school-district-mental-health-training-component-newTown of Carroll – Town Clerk (2022M-20)
… [read complete report - pdf] Audit Objective Determine whether the Town of … swim program fees totaling $21,843 were properly accounted for or remitted in a timely manner because the Clerks did not … the appropriate State agencies by the 15th of each month. For example, a former Clerk held water rents totaling $94,200 …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Tier 6 Defined Contribution Plan Option
… to choose either the traditional defined benefit plan or a defined contribution plan for their retirement benefits, … file an election during their first 30 days of employment. You must continue to inform your new employees of their right … click For Agency/Employer at the top of the page. You can also call the plan administrator at 518-320-1430. …
https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-optionPlattekill Public Library – Procurement and Investment of Funds (2020M-143)
… [ read complete report - pdf ] Audit Objective Determine whether the … The Board did not: Ensure required quotes were obtained for the purchase of security cameras. Adopt a procurement … services. As a result, officials did not seek competition for six professional service providers receiving payments …
https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… [read complete report - pdf] Audit Objective Determine whether the Town … exemptions lacked supporting documentation necessary for the Assessors to determine that the building was … fide agricultural or horticultural production carried on for profit. The Assessors did not review the exemptions …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Copiague Fire District – Procurement (2020M-114)
… [ read complete report - pdf ] Audit Objective Determine whether Copiague … conflicts of interest existed. No competition was sought for professional services. Officials paid the 12 providers … The District has been contracting with the company for about 10 years. Key Recommendations Provide guidance for …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114New York State Comptroller DiNapoli: Statement on Arrest of Morris Central School District Official
… investigation by his office, the United States Attorney for the Northern District of New York, the Federal Bureau of … personal shopping,” said DiNapoli. “I thank U.S. Attorney for the Northern District of New York Antoinette T. Bacon and … 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/2020/09/new-york-state-comptroller-dinapoli-statement-arrest-morris-central-school-district-officialLynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… [read complete report – pdf] Audit Objective Determine whether Lynbrook … Medicaid-eligible services provided were properly filed for Medicaid reimbursements. If all services were provided … As a result, 14 students likely received services for which the District could have filed Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81Locust Valley Central School District – Information Technology Equipment Management (2024M-134)
… for and would be detected if lost, stolen or misused. The Board of Education (Board) did not adopt a comprehensive … periodic physical inventories. We determined that 49 of the 72 IT assets we reviewed (68 percent) were not properly … Develop and adopt a comprehensive policy and procedures to appropriately track and inventory IT equipment. Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentHomes and Community Renewal: Housing Trust Fund Corporation: Oversight of the Rural Rental Assistance Program (2023-S-53)
To determine whether project owners are receiving Rural Rental Assistance Program payments only for eligible units and are properly maintaining the units for which they receive RRAP payments, and whether the Housing Trust Fund Corporation is engaging in adequate outreach activities to ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s53.pdfState Agencies Bulletin No. 1954
… APSU Clothing Allowance and to provide agency instructions for payments not processed automatically. Affected Employees … Association of New York State, Inc. (PBANYS) provides for a Clothing Allowance. In addition, a Governor’s Office of … Clothing Allowance is completed, the following Control-D report will be available for agency use: NPAY771 – Time Entry …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1954-2021-clothing-allowance-certain-agency-police-service-unit-apsuPublic Housing Modernization Program – Administration of Selected Projects Outside of New York City
… of affordable low- and moderate-income housing in New York State. The Housing Trust Fund Corporation (HTFC), a public …
https://www.osc.ny.gov/state-agencies/audits/2016/05/12/public-housing-modernization-program-administration-selected-projects-outside-new-york-city