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Town of Saugerties – Claims Auditing (2024M-144)
… (Board) properly audited claims and authorized credit card purchases. Key Findings The Board did not properly audit claims or authorize credit card purchases. We reviewed 50 claims totaling $2.1 million and 50 credit card purchases totaling $28,815. We determined that the Board …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144Town of Rutland – Water and Sewer Charges (2025M-30)
… of Rutland (Town) Town Clerk (Clerk) properly billed water and sewer charges. Key Findings The Clerk did not properly bill water and sewer charges. We identified a total of $8,823 in billing … resulted in $4,634 in overcharges to customer accounts and $4,189 in undercharges. Of 81 customer account billing …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30State Agencies Bulletin No. 300
… Purpose To advise agencies of changes in withholding allowances and maximum Social Security Tax. Affected Employees All employees. Effective Date(s) New rates will be reflected in the Administration checks dated January 2, 2002 and … To advise agencies of changes in withholding allowances and maximum Social Security Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/300-changes-federal-income-tax-withholding-tables-earned-income-tax-creditsSherburne-Earlville Central School District – Financial Management (2024M-61)
… policy to define its rationale for establishing reserve funds, maximum targeted funding levels and the conditions … by a total of $8 million (7 percent) and appropriated $2.5 million of fund balance that was not needed while … surplus fund balance to exceed the statutory limit by $4.2 million, or 11 percentage points. Maintained unreasonably …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Town of Gorham – Budgeting (2023M-181)
… did not develop and adopt realistic budgets, a financial plan or fund balance and reserve policies. As a result, the … a total of $1.6 million in operating surpluses. In 2021, sales tax revenues totaling $230,000 were inappropriately … accurate revenue and expenditure estimates. Develop a plan to reduce the amounts of excessive unrestricted fund …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… did not record investment transactions and interest and all interfund transfers, improperly recorded receipts, … of Taxation and Finance (NYSDTF), which could result in the Village paying fines and penalties. Recommendations … complete and accurate accounting records and reports in a timely manner. Village officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Town of Chesterfield – Town Clerk (2024M-110)
… Town Clerk (Clerk) properly recorded, deposited, remitted and reported collections. Key Findings The Clerk did not … not have assurance that all collections are accounted for, and money could be lost or misappropriated. The Clerk and Deputy Clerk did not record and issue receipts for …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Greece Central School District – Procurement of Professional Services (2024M-129)
… (Board) and District officials sought competition for the procurement of professional services. Key Findings … and District officials did not always seek competition for professional services. As a result, officials cannot … provide documentation to support the competition process for 33 professional service providers that were paid $2.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mOperational Advisory No. 6
… accordance with State Finance Law Section 40 and will be closed in SFS. It is recommended that all Agencies read …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersOnondaga County – Court and Trust Funds (2025-C&T-3)
… properly reported court and trust funds as prescribed by statute. We also determined that the records maintained by …
https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3Serven Volunteer Fire Company – Board Oversight (2024M-97)
… all money as required, and allowed a member to handle hall rental revenue. Properly record all financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97Red Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… Red Creek Protective Fire Company Inc Controls Over Financial Activities 2014M271 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialVolunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… fire insurance tax moneys and spent $53,322 of these funds on membership benefits and administrative costs. Key …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxRotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… and separate from the Towns of Rotterdam and Princetown, in Schenectady County, and the Town of Guilderland in Albany County. The Board of Fire Commissioners (Board) …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialState Comptroller Thomas P. DiNapoli Statement On Governor's Budget And New Proposals
… "New York is facing great opportunities and challenges in the year ahead. The Governor has put forth an ambitious agenda to move our state forward, while renewing his commitment to hold the line … New York is facing great opportunities and challenges in the …
https://www.osc.ny.gov/press/releases/2015/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposals-0State Comptroller Thomas P. DiNapoli Statement on Governor's Budget and New Proposals
… "New York is facing great opportunities and challenges in the year ahead. The Governor has put forth an ambitious … New York is facing great opportunities and challenges in the year ahead …
https://www.osc.ny.gov/press/releases/2015/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposalsClinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… report relating to the use of fire insurance premium tax funds from out-of-state insurers with OSC, as required by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialCopenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s … The Copenhagen Fire Department is located in the Town of Denmark, Lewis County. The Department, which contracts …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesTown of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… adequate oversight of District financial operations for the period January 1, 2013 through October 31, 2014. … Board of Fire Commissioners. Budgeted appropriations for 2015 totaled $137,792. Key Findings We found errors in … not submitted the required annual financial reports to OSC for the 2011 through 2013 fiscal years. The District did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialOversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Oversight of Persons Convicted … of Driving While Intoxicated ( 2015-N-2 ). Background In New York City, persons convicted of DWI who are sentenced … Key Finding The Office has made significant progress in addressing the issues identified in our initial report. Of …
https://www.osc.ny.gov/state-agencies/audits/2018/11/29/oversight-persons-convicted-driving-while-intoxicated-follow