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Town of Albion – Supervisor’s Records and Reports (2024M-111)
… accounting records and provided reliable financial reports to the Town Board (Board). Key Findings The … Supervisor did not maintain a general ledger, subsidiary revenue and expenditure ledgers or cash receipts and …
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)
… – pdf] Audit Objective Determine whether the Village of Sloan (Village) Clerk-Treasurer recorded and reported … provide timely or accurate financial reports to the Board of Trustees (Board). As a result, the Board may have made financial decisions with inaccurate and out-of-date financial information. Specifically: Collections …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Oakfield-Alabama Central School District – Procurement (2024M-103)
… procedures (Policy) when procuring goods and services. Of the 62 purchases totaling $4.9 million that were tested, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Orleans County – Court and Trust Funds (2024-C&T-6)
… filed to ensure payment for contracted services rendered on the property. 2 When the whereabouts of any person …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6DiNapoli: Local Sales Tax Collections Up 3% in November
… Local sales tax collections in New York state increased by 3% in November compared to the … Department of Taxation and Finance. The amounts are based on estimates of what each municipality is due. In the third …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberRush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… Audit Objective Determine whether Rush-Henrietta Central School District (District) officials ensured credit card and … letter. … Determine whether RushHenrietta Central School District District officials ensured credit card and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0Genesee County – Court and Trust Funds (2024-C&T-7)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through November 21, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7Avon Central School District – Financial Management (2024M-75)
… corrective action. Appendix B includes our comments on issues raised in the District’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Allegany County – Court and Trust Funds (2014M-74)
… be provided to the court and then delivered to the County Treasurer (Treasurer). Payments made pursuant to court orders commonly … We identified funds which improperly remained in the Treasurer’s custody and should have been turned over to the …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Wayne County Court and Trust Funds (2022-C&T-1)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through October 31, 2021. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1Fairview Fire District – Financial Operations (2024M-138)
… Unrealistic budgets increased taxpayer burden and resulted in unrestricted fund balance totaling approximately $1.2 … Unrealistic budgets increased taxpayer burden and resulted in the District’s reserve funds, in total, increasing by approximately $1.5 million (84 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… Coxsackie (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively monitor and manage the Town’s financial operations and condition. Key …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Town of Leicester – Financial Management (2025M-2)
… [read complete report – pdf] Audit Objective Determine whether the Town of … and highway TW and TOV funds. Recommendations The audit report includes nine recommendations that, if implemented, …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2State Comptroller DiNapoli Releases State Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits and examinations have been issued: Office of General Services (OGS): Business Services Center Shared …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-1Oversight of Nurse Hiring and Retention
… care services to more than 1 million New Yorkers annually. For the fiscal year ended June 30, 2017, Health and Hospitals … $7.6 billion – personal service expenses accounted for $3.6 billion of this amount. As of May 2, 2017, Health … the services of 1,369 temporary nurses (see Exhibit A for a breakdown by facility). Health and Hospitals requires …
https://www.osc.ny.gov/state-agencies/audits/2018/07/16/oversight-nurse-hiring-and-retentionState Comptroller DiNapoli: $360M Needed to Repair Local Dams
… maintained" are in need of corrective action, often in the form of increased maintenance, to correct the condition of …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsUnified Court System Bulletin No. UCS-88
… have been created to track employees who are eligible for 2nd Longevity Step. New Reason and Increment Codes have been … is greater than or equal to 1st Longevity and less than 2nd Longevity, the Increment Code of 05YR must be used and … the employee is eligible to receive the Pay Change to 2nd Longevity. Note : In the case of a salary reconstruction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-88-new-reason-codes-373-judiciary-law-373-and-379-judiciary-lawDiNapoli: Audits Find More Than $1 Million of Waste in New York's Medicaid Program
… coinsurance, copayment, or deductible amounts. At the time of the audit, ten providers had already adjusted their …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-audits-find-more-1-million-waste-new-yorks-medicaid-programState Comptroller DiNapoli Releases School Audits
… District and the Westmoreland Central School District . "In an era of limited resources and increased accountability, … that schools make every dollar count," DiNapoli said. "By auditing school district and charter school finances and … present a district-wide capital improvement project to the public in a transparent manner. Because the project's actual …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits