Search

Town of Kirkwood - Board Oversight (2018M-71)

… Provide adequate oversight by ensuring an independent party periodically reviews bank reconciliations and canceled check images; third party documents; and water and sewer billing adjustments. …

https://www.osc.ny.gov/local-government/audits/town/2018/07/20/town-kirkwood-board-oversight-2018m-71

Wyoming County - Hospital Cafeteria Cash Receipts (2018M-70)

… Objective To determine whether the County Hospital and Skilled Nursing Facility (Hospital) cafeteria sales were properly …

https://www.osc.ny.gov/local-government/audits/county/2018/08/31/wyoming-county-hospital-cafeteria-cash-receipts-2018m-70

Warrensburg Central School District - Financial Condition Management (2017M-265)

Warrensburg Central School District Financial Condition Management 2017M265

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/warrensburg-central-school-district-financial-condition-management-2017m

DiNapoli: Unemployment Taxes on Employers Poised To Increase To Repay $9B Owed to Federal Government

… pandemic rapidly depleted the New York State Unemployment Insurance (UI) Trust Fund, resulting in the state borrowing from the federal government to pay claims. State UI tax rates have already risen to the … debt to repay the outstanding balance. Report Unemployment Insurance Trust Fund: Challenges Ahead Track state and local …

https://www.osc.ny.gov/press/releases/2021/09/dinapoli-unemployment-taxes-employers-poised-increase-repay-9b-owed-federal-government

State Comptroller DiNapoli Releases Municipal and School Audits

… understand the steps necessary to disclose a conflict and what constituted a prohibited conflict of interest. Had such … needed remediation to reduce lead exposure in all potable water outlets as required by state law and Department of … remedial actions were planned or enacted. Because there is no information on the lead levels of the 98 water outlets …

https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-audits

City of Elmira – Financial Condition (2017M-90)

… Background The City of Elmira is located in Chemung County and has a population of approximately 28,200. The City is … was not reported timely during the fiscal year, and annual financial reports were not filed on time with OSC. … deficits from 2013 through 2015 totaling $4.5 million, and unassigned fund balance that totaled $1.8 million at the …

https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90

Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)

… Central School District (District) officials ensured leave accruals were accurate and payments for unused leave and separation payments were authorized and calculated … correctly. Key Findings Officials did not ensure that leave accruals were accurate or payments for unused leave and …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accruals

West Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)

… audit west webster volunteer fire cash disbursements …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cash

Town of Ticonderoga – Capital Project Management (2023M-38)

… (Town) Town Board (Board) provided adequate oversight and management of capital projects. Key Findings The Board did not provide adequate oversight and management of capital projects . As a result, Town … were kept within the authorized budget. Maintain complete and adequate capital project accounting records or prepare …

https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38

Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)

… revenues totaling $41.2 million. This resulted in net operating surpluses totaling more than $24 million …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budget

Trumansburg Central School District – Procurement (2022M-13)

… (District) officials procured goods and services in the best interest of the taxpayers. Key Findings District … always ensure that goods and services were procured in the best interest of the taxpayers. The Board of Education … District officials procured goods and services in the best interest of the taxpayers …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13

Ontario County Four Seasons Development Corporation – Procurement (2021M-197)

… procurement policy (Policy) lacks a provision for sole source purchases and guidance for maintaining documentation …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporation

Mount Vernon City School District – Procurement of Natural Gas (2019M-91)

… District (District) Board and District officials procured natural gas at the most favorable terms and in the best interest of District taxpayers. Key Findings The Board and District officials did not procure natural gas in accordance with New York State General …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91

Bethpage Public Library – Procurement (2019M-219)

… whether the Bethpage Public Library (Library) Board of Trustees (Board) ensured goods and services were procured competitively and in accordance with … quotations or consider competitive bidding for 36 of 46 claims reviewed totaling $104,572. The Director … Determine whether the Bethpage Public Library Library Board of Trustees Board ensured goods and services were procured …

https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219

Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)

… not maintained; cash receipts were not properly accounted for or safeguarded; the Treasurer managed only one of the … or delegate someone to audit – and approve disbursements. For example, 380 disbursements totaling $120,217 had no … limited our ability to determine if funds were accounted for or used for proper business purposes. Key Recommendation …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversight

Town of Chili - Financial Management and Cash Receipts (2019M-167)

… and increasing fund balances in the general and highway funds. Did not adopt a multiyear financial and capital plan …

https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167

State Agencies Bulletin No. 1907

… Purpose The purpose of this bulletin is to provide agencies instructions to identify employees in Payserv with a missing or invalid … is required for all New Hire transactions and changes to Personal Data, when the Date of Birth field is blank, in …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-system

Town of Canton - Compensation and Benefits (2018M-159)

… Determine whether compensation and benefits were paid in accordance with the collective bargaining agreement (CBA) … 2015 through August 2017 without Board authorization. In August 2017, he reimbursed the Town for these extra … Ensure the required elected officials are paid in accordance with the advertised salary in the public …

https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159