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Town of Poestenkill – Credit Card Purchases (2024M-34)

… supported, for legitimate purposes and approved before payment.  Key Findings  The Board did not ensure all credit … supported, for legitimate purposes and approved before payment. As a result, the Town paid $1,322 for inappropriate … credit card payments totaling $13,563 (28 percent) before payment, as required. Key Recommendations  Establish a …

https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34

Windsor Central School District – Fuel Controls (2022M-133)

… over fuel credit card purchases and fuel inventory to help ensure fuel was used for District purposes and … not accounted for. Employees used District credit cards to purchase fuel, but records were not always maintained to report who used the credit cards or what District vehicle …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133

North Greenbush Common School District – Claims Auditing (2022M-112)

… audits and approves claims. Request and receive signed warrants or other reports from the claims auditor. District …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112

Buffalo Collegiate Charter School – Credit Cards (2022M-69)

… whether Buffalo Collegiate Charter School (School) credit card charges were properly approved, adequately … supported, and for School purposes. Key Findings Credit card charges were not always properly approved or … that all charges were for School purposes. We reviewed 170 credit card charges totaling $128,070 and found supporting …

https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69

Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)

… and expense estimates, which caused funding gaps. As of December 9, 2021, the Corporation’s projected costs exceeded … ability to pay off the LOCs is contingent on the sale of three properties, which officials plan to sell in …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-and

Village of Akron – Selected Financial Activities (2016M-133)

… of our audit was to review the Village’s water operations and the Clerk-Treasurer’s records and reports for the period June 1, 2014 through December 22, … approximately $6 million. Key Findings We reviewed water and sewer billings to 53 customers and found that seven were …

https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133

Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)

… Board oversight, policies and procedures and segregation of duties. As a result: District officials overpaid (or potentially overpaid) 30 employees a total of $113,564 in payroll and leave accrual payments, including … were not covered under a collective bargaining agreement (CBA), employment contract or Board resolution. As a result, …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15

Adirondack Central School District – Information Technology (2022M-61)

… paid $526,500 but officials did not have a written service level agreement (SLA) to clearly identify the provider’s …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61

Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)

… access to the District’s IT systems, and the lack of a comprehensive written IT contingency plan impairs the … access rights to the network. Perform periodic reviews of all network user accounts to determine whether they were appropriate or needed. As a result, 11 percent of the District’s non-student user accounts were unneeded and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-information

State Agencies Bulletin No. 2249

… currently in, or were previously in, Bargaining Units (BU) 01 and 21 at any time since April 1, 2023, with union dues withheld (Code 291 for BU 01 and Code 491 for BU 21). Background: NYSCOPBA membership dues for employees in BU 01 (Code 291) and BU 21 (Code 491) will increase …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2249-new-york-state-correctional-officers-and-police-benevolent-association

Wallace Fire District – Board Oversight (2024M-126)

… not use competitive methods to purchase a used 2008 brush truck (mini pumper) that cost $175,000. As a result, … and indicated they plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126

SUNY Bulletin No. SU-52

… Purpose To explain an automatic cancellation of general deductions for certain employees for anticipated … Garnishments Agency Actions When a return from leave of absence or rehire transaction is processed, the agency … the retirement panel. This action is required regardless of bargaining unit. OSC is not making any changes to data on …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-52-cancellation-general-deductions-certain-employees-who-are

Industrial Development Agencies in New York State

… support economic development in New York. An IDA is a type of public benefit corporation that offers financial … to encourage local economic development. The goals of IDAs include increasing job opportunities and improving … Information System within 90 days following the closing of each fiscal year. Failure to comply with reporting …

https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-state

Eden Central School District – Capital Project Management (2024M-83)

… oversight of and managed the Districts 2022 capital project project in a transparent manner …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83

Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)

… met the exemption criteria. As a result, we could not confirm the exemptions were properly granted or calculated. …

https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81

Town of Evans – Employee Benefits (2024M-53)

… report – pdf]  Audit Objective  Determine whether Town of Evans (Town) officials maintained leave records and paid … supported or approved. We reviewed leave records for 27 of the Town’s 80 employees and determined that 373.5 of the 6,077 hours of leave time used by these employees was …

https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53

Village of Earlville – Collections (2024M-128)

… recorded and deposited all collections accurately and in a timely manner. Key Findings  Although the … accurately recorded collections that we reviewed in the central accounting records, she did not always deposit collections in a timely manner. We also identified that staff in the …

https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128

Local Road Conditions in New York State

… federally fundable local roads, it prevents citizens from drawing conclusions about the effectiveness of local spending …

https://www.osc.ny.gov/local-government/local-road-conditions-new-york-state

State Comptroller DiNapoli Statement on New York City Preliminary Budget

… following statement on New York City's Fiscal Year (FY) 2026 Preliminary Budget: New York City’s Fiscal Year (FY) … allocated but not spent on asylum seekers through June 30, 2026 will be used to fund additional spending in FY 2025 and balance the budget in FY 2026. More resources will also be used to fund relatively …

https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budget

Town of Allen – Town Clerk Collections (2024M-120)

… $3,000 within three business days of being collected for total daily aggregate collections exceeding $250, as … Town Board (Board) to determine whether all collections for culvert pipe sales were properly recorded, reported and remitted to the Supervisor for deposit. Recommendations  The audit report includes eight …

https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120