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Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)

… the Town’s internal controls over Justice Court operations for the period January 1, 2011, through September 20, 2012. Background The Town of … were conducted. The Justices did not always enforce unpaid tickets or report transactions to DMV in a timely manner. Key …

https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208

Village of Suffern – Budget Review (B21-6-2)

… deficits in the Village’s general, water, sewer and capital projects funds as of May 31, 2015. New York State … are outstanding. Key Findings Significant revenue and expenditure estimates in the tentative budget are reasonable. …

https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2

Buffalo Academy of Science Charter School – School Building Lease (2013M-138)

… Jersey metropolitan area that did not have any apparent real estate experience. We also found that the terms and … Conduct site selection reviews and cost analysis for real estate transactions and ensure transparency in …

https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138

Town of Leicester – Budgeting and Financial Oversight (2015M-158)

… budget policies and procedures or a long-term financial plan to govern the budgeting process or the appropriate level … Develop policies and procedures and a long-term financial plan to govern the budgeting process and establish reasonable …

https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158

State Agencies Bulletin No. 1795

… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime earnings … members eligible for overtime compensation and/or limited to the Governor’s Salary cap limit of $225,000 are affected … salary of a Tier 6 member was changed from fiscal year to calendar year as a result of Chapter 368 of the Laws of …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1795-2020-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systems

Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)

… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Company’s … The Company, which provides fire protection services to the residents of the Altona Fire District, is governed by … Duplicate press-numbered receipts were not issued to provide supporting documentation for the funds collected …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016m

Town of Benson – Financial Condition (2013M-77)

… 31, 2012. Background The Town of Benson is located in Hamilton County and has a population of approximately 190 … the Supervisor does not maintain accounting records in a timely manner. As of December 2012, the Supervisor had … the Supervisor did not maintain the accounting records in a timely manner, she could not prepare periodic financial …

https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77

Town of Milford – Financial Condition (2013M-355)

… operational and capital needs. Key Recommendations Do not rely on one-time revenue sources such as appropriated …

https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355

Cost-Saving Ideas: School District Auditing – External Auditor

… or BOCES has fewer than eight teachers. Use the request for proposal (RFP) to hire the external auditor on a … don’t require, audit rotation.) Who qualifies Candidates for the position must: be a Certified Public Accountant (CPA) … conflict of interest ) Resources "External Audit Guidance for School Districts [pdf]," - Office of the State …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditor

Review of Growe Technologies Inc.

… medical health records called Meaningful Use (MU) and ICD-10. In November 2013, the Health Science Center at Brooklyn … with Growe for healthcare IT services to implement MU and ICD-10 at Downstate. In April 2014, Downstate entered into a …

https://www.osc.ny.gov/state-agencies/audits/2016/02/19/review-growe-technologies-inc

State Comptroller DiNapoli Releases Municipal Audits

… and collection duties or establish compensating controls. In addition, late penalties were not properly assessed on … were supported, for appropriate purposes or paid timely. In addition, the board approved credit card charges totaling … officials did not provide IT security awareness training. In addition, the authority did not have adequate online …

https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1

Village of Suffern – Budget Review (B25-6-4)

… was to provide an independent evaluation of the proposed 202526 budget …

https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4

Genesee County – Court and Trust Funds (2024-C&T-7)

… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through November 21, 2024. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2021 …

https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7

CUNY Bulletin No. CU-580

… Purpose To provide agency instructions for processing the CUNY Rate Increase for Supervisor of Mechanics. Affected Employees CUNY … following requests, regardless of the employee’s status: For all rate increases, request a Pay Change with the … This bulletin provides agency instructions for processing the CUNY Rate Increase for Supervisor of …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-580-cuny-rate-increase-supervisor-mechanics

Fairview Fire District – Financial Operations (2024M-138)

… on formal Board actions and were not made available for public review in a timely manner. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138

Town of Alden – Town Clerk/Tax Collector (2024M-106)

… and taxpayers. The Clerk also did not: Always date stamp real property tax receipts – 66 percent of Town and County and 47 percent of school real property tax receipts were not date stamped when they … of funds increases significantly. Properly deposit all real property tax collections in accordance with New York …

https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106

Campbell-Savona Central School District – Student State Aid (2024M-79)

… us they intended to submit reimbursement claims for the full amount before the deadline, only $25,900 was submitted; …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79

Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)

… January 1, 2013 through December 23, 2014. Background The Hamburg Industrial Development Agency is an independent … job opportunities and economic welfare in the Town of Hamburg by providing financing and tax incentives as … comprises nine members who are appointed by the Town of Hamburg Board. The Agency reported 48 active projects with …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-and