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Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)

… managed and remain active without a purpose can be lost, stolen or misused, potentially resulting in … an additional 48 shared accounts since the badges were lost. Key Recommendations Deactivate badge accounts as soon …

https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-building

Opinion 2002-2

… the unconditional and legally enforceable right to receive benefits under a service award program "that will begin at … age. Thus, because the only express limitation on the accumulation of such service credit is that it may not exceed … however, to the extent that a service award is akin to a pension benefit (compare General Municipal Law §214[1] …

https://www.osc.ny.gov/legal-opinions/opinion-2002-2-0

XII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures

… Voucher Authorizer Designation Section 110 of the State Finance Law requires the head of an agency or a … agency’s vouchers and expense reports to the Office of the State Comptroller for audit. To designate an individual other … Authorizers section below for additional information on this requirement. Process and Document Preparation: …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-process

CUNY Bulletin No. CU-115

… Purpose To explain the automatic processing of increments and provide … for Period 7C, OSC will automatically apply increments to active annual salaried employees in grade 980 based on the … codes when submitting pay changes, position changes and transfers. Questions Questions regarding this bulletin may be …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-115-july-1-2001-cuny-increment-payments

Roscoe Central School District - Cost-effective and Equitable Expenditure Controls (2018M-182)

… and equitable measures to control expenditures and share services. Key Finding District officials effectively … to minimize expenditures. Monitor the value of shared services provided by the District to ensure the District is … and equitable measures to control expenditures and share services …

https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/roscoe-central-school-district-cost-effective-and-equitable-expenditure

XVI.3.G Legal Compliance – XVI. Financial Reporting

… financial statements prepared in conformity with GAAP do not demonstrate finance-related legal and contractual …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-compliance

Tax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)

… documentation. Assessors misclassified or failed to grant supported exemptions. Key Recommendations Properly … equalization rate or other uniform rate of assessment to all properties listed on the Town’s assessment roll. … before granting exemptions. Annually verify income to support Senior Citizen exemptions. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2019/09/20/tax-exemption-administration-towns-babylon-brookhaven-huntington-islip

Village of Bainbridge - Conflict of Interest (2019M-72)

… Trustee and his spouse are the owners of a local hardware store, organized as a partnership. As a member of the Board, … of interest in Village contracts with the hardware store. He received a direct or indirect monetary benefit as a …

https://www.osc.ny.gov/local-government/audits/village/2019/06/28/village-bainbridge-conflict-interest-2019m-72

Brooktondale Fire District – Purchases and Disbursements (2021M-18)

… [ read complete report - pdf ] Audit Objective Determine whether the …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/14/brooktondale-fire-district-purchases-and-disbursements-2021m-18

Town of Smithville - Annual and Claims Auditing (2020M-41)

… [read complete report - pdf] Audit Objective Determine whether the Board …

https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-smithville-annual-and-claims-auditing-2020m-41

Bemus Point Central School District - Capital Projects (2019M-212)

… orders totaling $362,000 that exceeded the statutory bid limit. Key Recommendations Present the capital project plan … bid change orders exceeding the statutory bidding limit. District officials generally disagreed with our findings but indicated they would take corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-capital-projects-2019m-212

MWBE Waivers Granted

… October-December 2024 No waivers granted January-March 2025 No waivers granted April-June 2025 No waivers granted July-September 2025 No waivers granted October-December 2025 Available …

https://www.osc.ny.gov/state-vendors/resources/mwbe-waivers-granted

Town of Hyde Park - Payroll and Time Records (2018M-225)

… Findings Town officials established adequate procedures to ensure that payroll and time records were accurate. We … timesheet files instead of printing paper copies to file. Officials agreed with our recommendation and indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-hyde-park-payroll-and-time-records-2018m-225

State Comptroller DiNapoli Statement on Superstorm Sandy Anniversary

… will continue to assist so that we can rebuild our state and make sure the money is spent appropriately.” …

https://www.osc.ny.gov/press/releases/2014/10/state-comptroller-dinapoli-statement-superstorm-sandy-anniversary

Town of Lisle – Highway Department Long-Term Planning (2022M-183)

… officials established long-term capital and financial plans to address the Town’s Highway Department equipment and … did not establish long-term capital and financial plans, which provide a framework to assess the Town’s capital … Recommendations Develop long-term capital and financial plans. Establish and fund reserves for highway equipment …

https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183

Village of Madison - Collections (2023M-160)

… Madison (Village) Clerk-Treasurer recorded and deposited all collections accurately and timely. Key Findings The … of Madison Village ClerkTreasurer recorded and deposited all collections accurately and timely …

https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160

Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)

… and Town of Ashland (Ashland) Intermunicipal Consolidation Agreement (Agreement) were monitored and equitable. Key Findings Chemung officials did not adequately monitor the Agreement’s highway service labor costs. Officials did not … audit town Chemung intermunicipal consolidation agreement …

https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207

Village 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-11