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Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… Cooperative Educational Services (BOCES) officials ensured meals and refreshments (meals) provided at BOCES meetings and events (meetings) were … Key Findings BOCES officials did not adequately support meals provided at meetings were appropriate, which increased …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesServen Volunteer Fire Company – Board Oversight (2024M-97)
… [read complete report – pdf] Audit Objective Determine whether the Serven … or Prepare required annual reports. Recommendations The report includes 12 recommendations that, if implemented, will … (Hose Company), was arrested on charges of grand larceny for allegedly stealing from the Hose Company. In July 2024, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… approximately $3,000, including a gaming laptop, a karaoke machine and noise canceling headphones, were not included on …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryVillage of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… accurate or timely accounting records and reports. As a result, the Board of Trustees’ (Board’s) ability to make … Department of Taxation and Finance (NYSDTF), which could result in the Village paying fines and penalties. …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… [read complete report – pdf] Audit Objective Determine whether Persistence Preparatory Academy Charter School (School) credit card charges were properly approved, … audit charter school persistence preparatory …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71City of Yonkers – Budget Review (B6-14-13)
… Findings Revenue estimates for sales tax, City income tax surcharge, metered water and sewer rents may not be … the revenue estimates for sales tax, City income tax surcharge, metered water and sewer rents and amend as …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13Unified Court System Bulletin No. UCS-123
… in Bargaining Units SA, SR, SN, G9, F8, DR, SG, S9, SK, SD and 87 Unrepresented employees in Bargaining Units CT, 86 … The ratification dates were: 7/1/04 DR, F8, S9, SA, SD, SG, SN, SR 7/6/04 G9, SK 8/4/04 87, CT, 86, 88 Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-123-ratification-bonus-payment-certain-ucs-employeesTravel Advisory No. 3
… OGS Centralized Passenger Vehicle Rental Contract includes Collision Damage Waiver Insurance (CDW) or Loss Damage Waiver …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateMedicaid Program – Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician
… appropriate corrective action. Determine whether medical sanctions against Dr. Ahmad are warranted. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2015/09/18/medicaid-program-questionable-payments-practitioner-services-and-pharmacy-claims-pertainingMidway Fire District – Internal Controls Over Financial Operations (2012M-210)
… Board’s audit instead of the specific exceptions allowed by Town Law. Key Recommendations Establish a proper … for allowable exceptions under Town Law prior to an audit by the Board. Ensure that all claims, other than those exceptions allowed by Town Law, are audited and approved by the Board before the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… Town of Essex in Essex County. The District is governed by an elected five-member Board of Fire Commissioners. The … the Board did not ensure that claims were supported by adequate documentation. The Treasurer also did not prepare … should not approve payments unless they are supported by appropriate documentation. Require the Treasurer to …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Annual Financial Report Filing Deadlines
… Annual financial report due dates have been updated to reflect changes for … Fiscal Year End 2/28/2022. See fiscal year end dates and annual financial report filing deadlines for all counties, cities, towns and … Annual Financial Report Filing Deadlines …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesState Comptroller DiNapoli Releases Municipal Audits
… superintendent from 2015 through 2019 were overstated by a total of 362 hours valued at almost $8,000. Of this, … of the other seven department employees were overstated by 94 hours. Based upon this examination and investigation of … an annual audit of the clerk’s records, as required by New York State Town Law Section 123. Town of Morehouse – …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsCredit Cards – Travel and Conference Expense Management
… or school district to pay for certain travel and conference expenses. This can be accomplished by allowing … traveler to present the credit card upon arrival (e.g., conference registration fees, airline tickets). Before credit … card usage must be in accordance with your travel and conference policy and your internal credit card usage policy. …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/credit-cardsDiNapoli Releases Bond Calendar for Second Quarter
… which is for new money purposes. These anticipated sales in this second quarter compare to past planned sales of $5.34 … is released by the committee to assist participants in the municipal bond market. It is contingent upon execution … it contains. Calendar: Securities Coordinating Committee (SCC) Forward Issuance Bond Calendar …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-releases-bond-calendar-second-quarterNew Suffolk Common School District – Selected Financial Operations (2013M-197)
… Purpose of Audit The purpose of our audit was to evaluate selected District financial operations for the … planned balance as is permitted by Law. District officials have not properly budgeted for tuition and teacher personnel … in his contract. The Board does not audit the claims nor do they receive an abstract of claims for approval. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mDiNapoli Releases Bond Calendar for Third Quarter
… their major public authorities during the third quarter of 2025. The planned sales of $10.8 billion include $7.21 … sales of $7.43 billion during the second quarter of 2025, and $6.41 billion during third quarter of 2024. The … their major public authorities during the third quarter of 2025 …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Bond Calendar for First Quarter
… their major public authorities during the first quarter of 2026. The planned sales of $5.34 billion include $3.89 … their major public authorities during the first quarter of 2026 …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-releases-bond-calendar-first-quarterTown of Villenova – Purchasing (2014M-52)
… Villenova is located in Chautauqua County and is governed by a five member elected Town Board. Its population is … always verified and certain contracts were not authorized by Board resolution. Key Recommendations Monitor purchases … Award bids and authorize the use of State or county bids by Board resolution. …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-villenova-purchasing-2014m-52Unified Court System Bulletin No. UCS-94
… life insurance program administered by Pearl Carroll & Associates. Effective Date(s) Administrative paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-94-new-deduction-code-certain-employees-unified-court-system