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Marcellus Central School District – Online Banking (2020M-66)
Determine whether District officials established controls to ensure online banking transactions were appropriate and secure.
https://www.osc.ny.gov/files/local-government/audits/pdf/marcellus-2020-66.pdfNYS Payroll Online - View Direct Deposit Account Details
Step-by-step instructions on how to view direct deposit account details
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/view-direct-deposit-account-details.pdfXV.4 Overview – XV. End of Year
… For current End of Fiscal Year (FYE) deadlines and notices, please visit the … appropriations that are scheduled to lapse at the end of March, entered online and not approved by OSC will no … scheduled to lapse at the end of March should have a liability date no later than the lapse date. Lapsing vouchers …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-overviewComptroller DiNapoli Releases Municipal Audits
… provide the board with adequate monthly financial reports or provide sufficient oversight of work performed by the … The treasurer did not properly account for all collections or deposit all of them timely and intact. The treasurer also … issue receipts for collections as required by the bylaws or maintain other adequate documentation of collections that …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-audits-0Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (Follow-Up)
… Community Renewal (DHCR). Often, owners employ a managing agent, a person or entity responsible for managing the … are carried out. Both the owner and managing agent must agree to manage the development in accordance with … Board-held account was not included on Sunnyside Manor’s general ledger and audited financial statements and appears …
https://www.osc.ny.gov/state-agencies/audits/2026/03/09/physical-and-financial-conditions-selected-mitchell-lama-developments-located-outside-new-0Controls Over Unclaimed Bottle Deposits
… initiators, and is collecting and depositing the required unclaimed bottle funds into the General Fund. The audit covers the period … to establish an interest-bearing refund value account (bank account) for the sole purpose of refunding deposits. The …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsDiNapoli Commends Legislature for Passing Bill to Modernize Banking Development District Program and Expand Access to Capital in Underserved Communities
… to support the establishment of bank and credit union branches across the state where there is a demonstrated need … in 13 banking institutions that have opened or maintained branches in BDDs across New York state. Legislation …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-commends-legislature-passing-bill-modernize-banking-development-district-program-and-expandTown of Springfield – Credit Card Purchases (2020M-138)
… We were unable to determine the appropriateness of an online shopping membership totaling $420 and were unable to …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138Management of Cash and Investments
… The Metropolitan Transportation Authority (MTA) is a public benefit corporation providing transportation services in and around the New York City metropolitan area. The MTA is … and capital needs. We identified $92.1 million maintained in funds and bank accounts that could have been factored into …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsGeorgetown Fire District – Board Oversight (2014M-264)
… distinct and separate from the Town of Georgetown and Madison County, in which it is located. The District is governed by …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264Town of Owego Fire District – Board Oversight (2013M-26)
… 13, 2012. Background The Town of Owego Fire District is a district corporation of the State, distinct and separate from the Town of Owego and Tioga County, in which it is located. The Board of Fire Commissioners … established expectations. The payroll vendor has access to a District bank account with a significant amount of District …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… records the Treasurer maintained were a check register and savings account register; the Treasurer did not maintain journals, … existed between bank records and her checking and savings account registers. The Board did not adopt an annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mVillage of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… March 12, 2015. Background The Village of Fairport Urban Renewal Agency is an independent public benefit corporation … that was established to plan and undertake urban renewal projects in the Village of Fairport. The Agency is … Village of Fairport Urban Renewal Agency Board Governance 2015M196 …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196Town of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… The Town of Hempstead Sanitary District No. 1 is located in the Town of Hempstead, Nassau County. The District, which … do so. The Treasurer did not prepare bank reconciliations in a timely manner. The Treasurer did not file 2012-14 annual … with OSC, and 2012-13 financial records were not audited in a timely manner. Key Recommendations Enforce the CBA’s …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Jefferson County – Court and Trust Funds (2022-C&T-6)
… 1, 2019 through September 7, 2022. Background Pursuant to a court order, certain assets may be provided to the court … money from foreclosures and contract disputes resulting in a mechanic’s lien. These actions are recorded in the County Clerk’s office when payments are deposited as …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Town of Wayne – Justice Court (2013M-52)
Town of Wayne Justice Court 2013M52
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… and reconciles bank statements without any additional verification or assistance by her Deputy. With these …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Town of Lebanon – Justice Court (2013M-247)
… operations for the period January 1, 2011, to March 31, 2013. Background The Town of Lebanon is located in Madison …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… 12, 2015. Background The Village of Fairport Industrial Development Agency is an independent public benefit … the Village of Fairport Office of Community and Economic Development, which inappropriately gives the appearance that … Urban Renewal Agency and the Village of Fairport Local Development Company, and it inappropriately commingled bank …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardTown of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… to ensure that all collections were accurately accounted for and to promptly identify discrepancies. The Justices also …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149