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Village of Sloan – Clerk-Treasurer (2024M-109)
… also did not provide timely or accurate financial reports to the Board of Trustees (Board). As a result, the Board may … on the monthly Treasurer’s reports, that were provided to the Board approximately six weeks after month-end, were … review the Clerk-Treasurer’s financial records to ensure transactions were recorded accurately and in a …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Town of Lapeer – Budgeting (2024M-127)
… result, unrestricted fund balance in these funds increased to levels between 85 and 182 percent of the 2024 … findings and recommendations, but indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Oversight of Select High-Technology Projects (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Oversight of Select … financial assistance to companies locating or expanding in New York. According to ESD officials, high-technology … Excelsior Jobs, Film Tax, and Life Sciences tax credits. In recent years, New York’s semiconductor sector has grown to …
https://www.osc.ny.gov/state-agencies/audits/2025/04/15/oversight-select-high-technology-projects-followVillage of Leicester – Financial Management (2025M-7)
… a result, officials maintained unrestricted fund balance in the general and water funds totaling $729,709 and … plans that would have assisted the Board and officials in developing and adopting realistic budgets and planning for … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7Town of Leicester – Financial Management (2025M-2)
… report – pdf] Audit Objective Determine whether the Town of Leicester (Town) Board (Board) effectively managed fund balance. Key Findings The Board did not effectively manage the Town’s fund balance and continued to unrealistically estimate … Determine whether the Town of Leicester Town Board Board effectively managed fund …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Town of Cohocton – Procurement (2025M-13)
Did Town of Cohocton Town officials make purchases in accordance with Town policy statutory requirements and good business practices
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Village of Addison – Payroll (2024M-12)
… (see Village of Addison – Board Oversight (2024M-8) ). The Board did not ensure the former Clerk-Treasurer 1 … totaling more than $1.1 million in Village funds over a 19-year period. In May 2024, she pleaded guilty to one count of …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Village of Addison – Board Oversight (2024M-8)
… investigation, the former Clerk-Treasurer was arrested in 2023 and charged with misappropriating funds and making … unauthorized payments totaling more than $1.1 million in Village funds over a 19-year period. In May 2024, she pleaded guilty to one count of first degree …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Village of Herkimer – Payroll (2025M-37)
… salaries and wages, overtime and payments to employees for unused leave accruals or other benefits upon separation from service, represent significant costs for the Village. For the 2024-25 fiscal year, the Village’s … Furthermore, employees were paid for overtime that, in some instances, was not adequately documented or …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Town of Spencer – Disbursements (2025M-35)
… [read complete report - pdf] Audit Objective Did the Town of Spencer (Town) Board (Board) provide adequate … Period January 1, 2023 – September 30, 2024 Understanding the Program The Town paid 647 non-payroll disbursements … The Board did not conduct a thorough and deliberate audit of …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Management of the Student-School Matching Algorithm
… Public Schools (NYCPS) adequately managed selected aspects of the admissions process and the student-school matching … admissions processes at NYCPS, which includes management of the algorithm. The algorithm uses preferences to match … Public Schools NYCPS adequately managed selected aspects of the admissions process and the studentschool matching …
https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithmHandbook for Reporters of Unclaimed Funds
… General Information for All Reporters Handbook How to Create a Report of Unclaimed Funds Listing of Newspapers ( PDF ) available for Notice Publications 01/25 Industry Specific Information … The Handbook for Reporters of Unclaimed Funds provides general information …
https://www.osc.ny.gov/unclaimed-funds/reporters/handbook-reporters-unclaimed-fundsTown of Danby – Audit Follow-Up (2022M-8-F)
… account errors totaling $64,959 and could not account for approximately $1,000 in cash from tax collections. The … of purposes, including marriage, dog and environmental licenses, and certified copies of marriage licenses. The Clerk is also responsible for collecting and remitting real property taxes to the Town Supervisor and County …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-fXI.2.G Submission and Retention of Bids/Proposals – XI. Procurement and Contract Management
… When submitting to the Office of the State Comptroller (OSC) contract transactions requiring … are required to submit the complete procurement record and all documentation necessary for OSC to complete its … State agencies are required to submit the complete procurement record and all documentation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2g-submission-and-retention-bidsproposalsOversight of the Educational Opportunity Program
… (EOP) and if SUNY and the campuses are using EOP funding for allowed purposes. The audit covered the period from July … the EOP, which provides access, support, and financial aid for disadvantaged students who show the potential to succeed … a pre-freshman summer orientation program (summer program) for incoming students and provides support and enrichment …
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-programTown of Hanover – Procurement (2025M-58)
… [read complete report – pdf] Audit Objective Did the Town of Hanover (Town) Town Board (Board) use a … seek competition when procuring professional services. Of the 67 professional service providers that were paid … The Board did not always seek competition when procuring …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58XI.3 Submission of Agency Purchase Orders – XI. Procurement and Contract Management
… State agency creation and submission of these transactions in the SFS as “OP” transactions. For guidance on creation and … direct submission of purchase orders to OSC for review. In order to submit a purchase order to OSC for review, a contract transaction with an OP prefix must be created in the SFS to represent the purchase order. Use the OP prefix …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi3-overviewExamination of Travel Expenses Incurred by an Employee of the NYS Department of Health from February 23, 2012 through December 31, 2017
We examined travel expenses incurred by an employee of the New York State Department of Health during the period of February 23, 2012 through December 31, 2017.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2019-03-20.pdfTown of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… Purpose of Audit The purpose of our audit was to review the Town’s cash receipts and assess the … Key Findings The Board did not have the information needed to properly monitor and manage Town operations. These serious … of funds. The Town does not have complete, accurate and up-to-date accounting records. The Supervisor did not perform …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… recommendations included in our initial audit report, CVS Health – Accuracy of Drug Rebate Revenue Remitted to the … (Report 2016-S-41 ). About the Program The New York State Health Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage to over 1.2 million active and …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-follow