Search
Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… even though unassigned fund balance would provide enough funding for operations for nearly two years without a tax … Correct the accounting errors identified in this report and resubmit the related annual update documents to our office. Periodically review …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… with its component districts for the operation of adult and continuing education programs. During the 2013-14 and 2014-15 fiscal years, 22 of the 23 adult education programs realized an operating surplus. Key … agreements with component districts for self-sustaining adult education programs. Contact the State Education …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Herkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services – Claims Audit Process (2016M-185)
… Purpose of Audit The purpose of our audit was to examine the claims audit process for the … 2015. Background The Herkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services (BOCES) is an association … HerkimerFultonHamiltonOtsego Board of Cooperative Educational Services Claims Audit Process …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/15/herkimer-fulton-hamilton-otsego-board-cooperative-educational-services-claims-auditNassau County Board of Cooperative Educational Services – Claims Auditing (2016M-164)
… Educational Services (BOCES) is an association of 56 component school districts which educate more than 202,000 students. BOCES, which provides programs to approximately … by a nine-member Board of Education elected by the component districts’ boards. Budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/boces/2016/06/24/nassau-county-board-cooperative-educational-services-claims-auditing-2016m-164Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… report – pdf] Audit Objective Determine whether the Town of DeWitt (Town) officials effectively managed the Planning … not confirm that all collections received were deposited. Of the 40 Planning and Zoning Department fees reviewed … structure, and 16 were not deposited in a timely manner. Of the 463 Recreation Department fees reviewed totaling …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6City of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… internal controls over procurement and cash receipts for the period January 1, 2011, through January 31, 2013. Background The City of Jamestown is located in Chautauqua County and has a population of approximately … The Board of Public Utilities (BPU) did not seek bids for purchases from six vendors who were paid $387,763 and the …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… Determine whether the Town Clerk Clerk recorded deposited remitted and reported …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247Kenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … 1, 2013 through May 12, 2015. Background The Kenmore-Town of Tonawanda Union Free School District is located in the … KenmoreTown of Tonawanda Union Free School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-managementSt. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
Determine whether the St LawrenceLewis Board of Cooperative Educational Services BOCES officials properly monitored and accounted for Information Technology IT assets
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99DiNapoli: Former Marbletown Fire Chief Sentenced for $101K Theft From the Department
… that William Storrs, the former chief and treasurer of the Marbletown Volunteer Fire Department, was sentenced to four months of weekends in the Wayne County Jail and five years of probation for stealing more than $101,000 from the … The former chief and treasurer of the Marbletown Volunteer Fire Department was sentenced to …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-marbletown-fire-chief-sentenced-101k-theft-departmentOverview – XI. Procurement and Contract Management
… $25,000. In circumstances where consideration flowing from the State cannot be readily determined in terms of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7-overviewState Agencies Bulletin No. 2034
… 2022 which implements the 2019-2023 Agreement between the State of New York and the Police Benevolent Association of New York State, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2034-april-2019-april-2020-april-2021-and-april-2022-agency-police-servicesSouth Colonie Central School District - Allocation of Personnel Costs (2020M-10)
… and benefit payments for the 14 District employees in the teacher center tracing District-related personnel costs to collective bargaining agreements (CBAs) and teacher center personnel costs to supporting teacher center activity records, accrual lists, time …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10City of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… Purpose of Audit The purpose of our audit was to determine whether officials adequately … 1, 2015 through February 28, 2017. Background The City of Glens Falls is located in Warren County and has a … City of Glens Falls Water and Wastewater System Cybersecurity …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117Comptroller DiNapoli and A.G. Schneiderman Announce Sentencing for Rensselaer DPW Employees Who Stole Scrap Metal Proceeds
… and Attorney General Eric T. Schneiderman today announced the sentencing of Ronald Foust and Jeffrey Clark, former employees of the city of Rensselaer Department of Public Works, for … DPW Commissioner Thomas Capuano to divert $46,000 from the city by pocketing the cash from scrap metals acquired as …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-rensselaer-dpw-employees-who-stole-scrapTown of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… of $111,373. Town officials did not receive approval from OSC for establishing capital project reserve funds and …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235Village of Spring Valley – Financial Activities and Information Technology (2012M-180)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight activities … June 1, 2011 to May 31, 2012. Background The Village of Spring Valley is located in the Towns of Ramapo and … Village of Spring Valley Financial Activities and Information …
https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180Comptroller DiNapoli Releases November Cash Report
… Total receipts through the first eight months of the fiscal year totaled $95.7 billion, $1.9 billion higher than the Division of the Budget’s latest projections, thanks partly to … State Comptroller Thomas P. DiNapoli. All Funds spending of $90.9 billion over the period was $278.1 million below …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-november-cash-reportXIX.4 Suballocations – XIX. Project Costing (PCIP)
… supporting agency(s). Once the Appropriations/Segregations sub-allocation is complete the owning agency will perform … a project, then there is no need for a new Project ID- the sub allocated work should be performed with the same Project … agencies they should be part of the project budget journal sub-allocating the funds. If the sub-allocated project work …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix4-suballocationsDiNapoli: Wyandanch Public Library Audit Reveals Missing Cash, Excess Benefits
… Officials of the Wyandanch Public Library in Suffolk County failed to … $6,900 and allowed the president to alter the time records of a family member employed by the library which resulted in … public library’s board did not provide adequate oversight of the work performed by an independent contractor who was …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-wyandanch-public-library-audit-reveals-missing-cash-excess-benefits