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Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
… by $256,302 and contributed to the declining fund balance in the Village’s general fund . The Board did not: Prepare a … Project budget and ensure all actions are documented in the Board meeting minutes. Monitor project payments to …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204City of Batavia – Physical Accessibility to Programs and Services (S9-24-43)
… taking additional steps to increase physical accessibility for the 21 components identified in this report. City …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-batavia-physical-accessibility-programs-and-services-s9-24-43South Colonie Central School District - Allocation of Personnel Costs (2020M-10)
… salary and benefit payments for the 14 District employees in the teacher center tracing District-related personnel … and benefit payments for the eight individuals working in the Pre-K program by tracing personnel costs to CBAs and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10Eastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)
… managed user account access to the network and financial application. Key Findings Although BOCES officials restricted user account access to the financial application, they did not adequately manage user account …
https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023mTompkins County Development Corporation – Board Oversight (2021M-7)
… even though only $1,000 should have been collected in accordance with the current Board-approved policy. Key …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/21/tompkins-county-development-corporation-board-oversightTown of Tompkins Fire District – Board Oversight (2023M-33)
… AUD was 435 days late and the 2022 AUD was nine days late. In addition, two certificates of deposit (CDs) totaling $75,789, were not recorded in the District’s accounting records.The CDs date back to at …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33Town of German – Supervisor’s Records and Reports (2023M-54)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The … records and reports in a complete, accurate and up-to-date manner . As a result, the Town Board’s (Board) … of fire protection fund revenues in the general fund for the 2020 through 2022 fiscal years. Did not provide …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Village of Manlius – Financial Reports (2025M-89)
… report – pdf] Audit Objective Did the Village Board of Trustees (Board) receive the financial reports needed to … annual financial reports (AFRs) were filed with the Office of the State Comptroller (OSC)? Audit Period June 1, 2023 – March … Did the Village Board of Trustees Board receive the financial reports needed to …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… 2018-19 and 2020-21, officials budgeted $916,304 for building repairs. However, building repairs and improvements totaled over $3.4 million …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mMorley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… operations to ensure funds were safeguarded. As a result, the former Treasurer was able to misappropriate $64,972 of Company funds from January 2016 through December 2019. The former Treasurer was able to: Obtain cash totaling … prior to payment or compare cash collections to deposits. The former Treasurer was arrested in July 2023 and pleaded …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154Sea Breeze Fire District – Board Oversight (2018M-269)
… report - pdf ] Audit Objective Determine whether the Sea Breeze Fire District (District) Board provided adequate … Determine whether the Sea Breeze Fire District District Board provided adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/sea-breeze-fire-district-board-oversight-2018m-269Town of Palermo – Procurement and Fuel Inventory (2020M-100)
… when procuring goods and services and properly accounted for and monitored diesel and gasoline fuel. Key Findings Town … when procuring goods and services or properly account for and monitor diesel and gasoline fuel. Town officials: … services, including professional services. Ensure payments for purchases using State or county contracts agree with …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100LGAC - Archive of Reports, Statements, Meeting Minutes and Financial Plans
… not issued.) 2007 Audited (A management letter was issued and can be found at this link.) 2006 Audited (A management letter was issued and can be found at this link.) 2005 Audited (A management … Agenda June 29, 2011 Meeting Agenda June 29, 2010 Board and Committee Meetings - Adopted Minutes Board of Directors …
https://www.osc.ny.gov/debt/lgac/archive-reports-statements-meeting-minutes-and-financial-plansBorder City Fire District – Board Oversight (2024M-137)
… the District’s Board oversight. The former Chief was arrested on charges of grand larceny for allegedly stealing …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137City of Yonkers – Budget Review (B18-6-7)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the … City of Yonkers Budget Review B1867 …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7New York State Financial Reporting
… Annual Cash Basis Report on State Funds Prior Fiscal Years 2024 Annual Cash Basis Report on State Funds 2023 Annual Cash … Fiscal Year 2025-2026 PDF: April | May | June | July | August | September | October | November | December | January … York State’s financial statements prepared in accordance with GAAP. As a comprehensive report, this report includes …
https://www.osc.ny.gov/reports/financeFinancial Oversight of the Advantage After School Program
… and Family Services (OCFS) has adequate controls in place to ensure that money provided to selected community … of Children and Family Services has adequate controls in place to ensure that money provided to selected community …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programImplementation of the Dignity for All Students Act
… gender identities, and sexes. According to A-832 of DOE’s Regulations of the Chancellor (Chancellor’s Regulations), complaints of student-to-student … covered by the other 11 categories. Section 100.2 of the Regulations of the Commissioner of Education (Commissioner’s …
https://www.osc.ny.gov/state-agencies/audits/2019/03/13/implementation-dignity-all-students-actSelected Aspects of the Dam Safety Program (Follow-Up)
… Purpose To determine the extent of implementation as of May 20, 2013 of the nine recommendations included in our initial audit report, Selected Aspects of the Dam … 11, 2008, examined the actions Dam Safety officials took to correct conditions at deficient dams. Officials had been …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-aspects-dam-safety-program-followAdministration of the Article 8-A Loan Program (Follow-Up)
… Purpose To determine the extent of implementation of the recommendations in our initial audit report, Administration of the Article 8-A Loan Program (Report 2013-N-4). Background … To determine the extent of implementation of the recommendations in our initial audit report …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/administration-article-8-loan-program-follow