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Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… were approximately $1.2 million for the fiscal year ending June 30, 2013. Key Findings The School District … receipts to the to the budgeted tax levy for each fiscal year. Library officials should confer with their legal …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… are elected for four-year terms. The Village’s general, water, and sewer funds’ total budgeted appropriations for the … procedures over the collection of cash receipts for water and sewer rents and property taxes. Village officials … weaknesses still exist because the Deputy prepares manual receipts and gives the Clerk-Treasurer all the …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… did not remit all cash collected at the concession stand, totaling $12,229 for the years 2010 through 2012 to … Disbursements were made directly out of the concession stand bank account and were not reviewed and approved by the … Supervisor in a timely manner. Ensure that all concession stand cash receipts and disbursements are accounted for by …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mTown of Ripley – Town Clerk Collections (2024M-139)
… Accurately record the form of payment (cash or check) for 503 non-real property tax fee collections totaling …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… maintained complete, accurate and up-to-date financial records and reports. Key Findings The current and former … not maintain complete, accurate or up-to-date financial records and reports. As a result, the Village Board (Board) … we prepared, and total cash in the financial records was $1.9 million higher than the Village’s total …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Village of Montgomery – Audit Follow-Up (2021M-50-F)
… of Review It appears that the Board and Village officials have not made progress in implementing corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fTown of Butler – Highway Asset Accountability (2024M-115)
… (Town) officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings … Butler Town officials adequately safeguarded and accounted for Highway Department Department assets …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … for review. The Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… could not assess the Village’s financial operations to make informed decisions. Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … $49,493 which has not been turned over to the Office of State Comptroller as abandoned property even though the funds … account for town justice court revenue. ### For access to state and local government spending and nearly 50,000 state …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1Hilton Central School District – Audit Follow-Up (2022M-200-F)
… private and sensitive information (PPSI) are at greater risk for unauthorized access, misuse or loss. The audit included three recommendations to help … result, the District’s network continued to have increased risk for unauthorized access, misuse or data loss. We also …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/hilton-central-school-district-audit-follow-2022m-200-fEmerging Manager Definition and Life Cycle
… assist in consistent screening, monitoring and progression of potential candidates for inclusion in the program, independent of asset class considerations. The Fund’s Emerging Manager … professionals Firm’s principals have years of experience working in the strategy and with each other …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/emerging-manager-definition-and-life-cycleVirgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… including procedures to ensure that all disbursements have proper supporting documentation before payments are …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Continuity of Operations Planning
… of State agencies’ continuity of operations planning for major unexpected events. Our audit scope included the … Security and Emergency Services (Division) is responsible for coordinating emergency management planning efforts in New … which each State agency is required to have in place for each of its facilities, and has developed a series of …
https://www.osc.ny.gov/state-agencies/audits/2018/03/21/continuity-operations-planningRockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… more than $14.6 million in restricted funds that should have been returned to component districts. The Board has not …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationFar Rockaway Pre-School Provider "Investor" Pleads Guilty in Theft of Education Funds Intended for Special Needs Students
… New York State Comptroller Thomas P. DiNapoli and Queens District Attorney Richard A. Brown today announced … was located at 1854 Cornaga Avenue in Far Rockaway, Queens, and primarily provided services to pre-school children in Far Rockaway in Queens and Williamsburg and Borough Park in Brooklyn. The …
https://www.osc.ny.gov/press/releases/2017/04/far-rockaway-pre-school-provider-investor-pleads-guilty-theft-education-funds-intended-special-needsNew York City Construction Industry Booming
… The construction industry in New York state has set employment records for four consecutive years with New York City accounting for half of the state’s construction … the construction jobs it lost during the Great Recession, New York’s construction industry is booming,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2019/05/new-york-city-construction-industry-boomingWage Subsidy and Transitional Employment Programs (Follow-Up)
… recommendations included in our initial audit report, Wage Subsidy and Transitional Employment Programs (Report 2015-S - … work activities. The Office administers New York’s Wage Subsidy program and has contracted with eligible public or … themselves. Contractors reimburse employers for their wage subsidy costs (i.e., cost of the wages and fringe benefits …
https://www.osc.ny.gov/state-agencies/audits/2017/03/09/wage-subsidy-and-transitional-employment-programs-followCredit for Previous or Military Service – En-Con Police Officers Plan
… You may be able to obtain credit for your previous public employment or … that you claim all the service credit you are entitled to receive as early as possible, because records documenting … additional benefits under your special plan. Contact us to verify what service would be creditable. Prior Service …
https://www.osc.ny.gov/retirement/publications/1822/credit-previous-or-military-serviceBaldwinsville Central School District – Financial Management (2016M-65)
Baldwinsville Central School District Financial Management 2016M65
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65