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Miller Place Fire District – Credit Cards (2024M-58)
Determine whether the Miller Place Fire District District Board of Fire Commissioners Board ensured that credit card charges were properly approved
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Motor Vehicle Theft and Insurance Fraud Prevention Program (2022-M-2) 180-Day Response
To determine whether the Division of Criminal Justice Services (DCJS) has complied with Article 36-A of the State Executive Law for revenues received by and expenditures made from the Motor Vehicle Theft and Insurance Fraud Prevention Fund and from any other source for purposes of the Motor Vehicle
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22m2-response.pdfTown of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… and a method for ensuring Town purchases are considered in aggregate. … Town of Ontario Information Technology …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137Ridgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… Purpose of Audit The purpose of our audit was to determine if Company controls were … The Ridgeway Volunteer Fire Company is located in the Town of Ridgeway, in Orleans County. The Company is operated in …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialHamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… Hamburg Industrial Development Agency is an independent public benefit corporation whose goals are to advance job …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andBarker Central School District – Payroll (2023M-19)
… agreement which suggests the employee was not eligible to receive overtime payments. One employee was paid $657 in … were paid $26,297 for overtime without being required to seek preapproval per their CBAs or District policy. Key … of overtime and establish procedures for reviewing payroll to detect unusual payments or inaccurate pay rates. Require …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Rondout Valley Central School District – Fixed Assets (2023M-36)
… [read complete report – pdf] Audit Objective Determine whether Rondout … School District (District) officials properly accounted for and monitored fixed assets. Key Findings District officials did not properly account for and monitor all of the District’s fixed assets. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Town of Gorham – Procurement (2024M-7)
… in accordance with Town policy, statutory requirements and good business practices. Key Findings Town officials did not always procure goods and services in accordance with Town policy, statutory requirements and good business practices. As a result, there is an …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… and personal, private and sensitive information (PPSI) are at greater risk for unauthorized access, misuse, or loss. In …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsDiNapoli: Local Sales Tax Collections Up 3% in November
… Local sales tax collections in New York state increased by 3% in November compared to the same month in 2023, according to data released today by State Comptroller Thomas P. DiNapoli. Overall, local …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberLewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… calculations for staff service fees to verify the proper amounts are calculated and paid to the Corporation. LCIDA …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1Payroll Improvement Project Bulletin No. PIP-013
… and transaction cutoff dates surrounding and impacted by the Payroll Improvement Project Go Live activities. … and OSC expects to have the system live for agency use by March 15, 2021. PayServ will be unavailable from noon on … been updated to reflect the earlier deadlines required by conversion and cutover activities. There are changes in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-013-payroll-improvement-project-cutover-schedule-andDepartment of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017
… (ii) the Department recouped overpayments from New York State employees based on our current and prior year data … overpayments due and owing to the Department from New York State employees. Key Findings We identified 2,956 … we identified, recover $426,637 in overpayments owed by State employees and identify an additional $275,575 in …
https://www.osc.ny.gov/state-agencies/audits/2018/11/19/department-labor-examination-unemployment-insurance-benefit-payments-january-1-2017East Aurora Union Free School District - Procurement (2023M-125)
… $63,433 without obtaining competitive bids as required by GML. Key Recommendations Ensure all purchase contracts over $20,000 are competitively bid as required by GML. Periodically review and update the procurement policy and procedures as required by GML Section 104-b. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Village of Sidney – Financial Activities (2023M-14)
… fund balance for fiscal year-end 2021-22 was overstated by $571,719, the transparency of Village financial operations … $60,452 of that total. General fund assets were overstated by $288,510 and liabilities by $434,929 in fiscal year 2021-22. Two capital project funds …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… for preventing errors and misappropriation of assets . By allowing others to perform his duties without oversight, …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46West Webster Fire District – Financial Management (2023M-23)
… whether the West Webster Fire District (District) Board of Fire Commissioners (Board) effectively managed fund … more taxes than needed to fund operations. We found: As of December 31, 2021, recalculated unrestricted fund balance … which was unreasonable and sufficient to cover 50 percent of the 2022 appropriations. The Board did not adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… a written agreement with a detailed list and explanation of services and responsibilities. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Starpoint Central School District – Network Access and Application User Permissions (2022M-101)
… not disable 44 former employee network user accounts. Some of the former employees left the District 13 years ago. Limit … necessity and appropriateness and disable user accounts when they are not needed. Limit access rights and permissions …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userLe Roy Central School District – Reserve Funds (2022M-110)
… District officials properly established reserve funds that have balances totaling $3 million, they did not comply with the District’s reserve policy or … unemployment insurance reserve totaled $658,000, enough to pay average annual unemployment expenditures for more than …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110