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Tuckahoe Union Free School District – Overtime (2023M-53)

… owed by a district, annually to the State, for its share of the cost of future employee retirement benefits. District officials: … and procedures for overtime. Overpaid 15 employees a total of $4,432 for overtime due to lack of adequate review of time …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53

Otselic Valley Central School District – Procurement (2022M-58)

… totaling $35,038, officials did not seek competition for a transportation efficiency study ($32,500), purchases of … and information technology equipment ($8,512), or for the school District’s attorney that was paid $21,038 … and did not help ensure officials sought competition for goods and services. Key Recommendations Update the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58

Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)

… Purpose of Audit The purpose of our audit was to determine if officials have established … Bank, which is governed by an appointed five-member Board of Directors, facilitates the return of vacant, abandoned, …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgages

Fonda-Fultonville Central School District – Reserves Management (2021M-157)

… the Board of Education (Board) properly managed reserve funds. Key Findings The Board did not properly fund, use or manage reserve funds according to applicable laws or best practices. The … a written plan for future funding and use of reserve funds and ensure amounts are necessary and reasonable. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157

Mid-Hudson Library System – Procurement (2016M-261)

… The Library System's purchasing policy does not address what internal procedures to use for purchases that do not …

https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261

Clarence Public Library – Audit of Claims (2016M-355)

Clarence Public Library Audit of Claims 2016M355

https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355

Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)

… from the hamlet of Franklin Square, Nassau County, in which it is located. The District is governed by an … no use was recorded for either vehicle in the vehicle use log until May 2016. Key Recommendations Determine whether the … use of public funds. Enforce the use of the vehicle use log by ensuring that the log is completely filled out each …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20

Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)

… 1, 2015 through August 10, 2016. Background The Pittsfield Volunteer Fire Department provides fire protection for the … Pittsfield Volunteer Fire Department Cash Receipts and Disbursements …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-and

Geneva Housing Authority – Cash Receipts (2015M-160)

… the maximum amount to be held before deposit or require daily deposit of all receipts. Ensure that user access rights …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160

Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)

… 24, 2013. Background The Village of Hillburn is located in the Town of Ramapo in Rockland County and is governed by a … Duplicate pre-numbered receipts were not issued for all transactions, and the youth center does not have a cash drawer, safe or lockbox. Not all claims were audited by the entire Board prior to payment, …

https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392

Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)

… that were appropriate and supported. Key Findings The Board of Directors (Board) did not effectively manage …

https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117

Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)

… Coeymans Hollow Volunteer Fire Corporation (Company) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of the Company’s financial operations. As a result, there is … Coeymans Hollow Volunteer Fire Corporation Company Board of Directors Board provided adequate oversight of financial …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84

Town of Plymouth – Employee Benefits (2023M-176)

… Ten employees were collectively paid $12,037 for 20 holidays that were not authorized in the Town’s collective … Key Recommendations Ensure employees are only paid for holidays listed in CBAs. Independently review and approve all …

https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176

Town of Allen – Claims Audit (2024M-123)

… report – pdf] Audit Objective Determine whether the Town of Allen (Town) Town Board (Board) properly audited and … Determine whether the Town of Allen Town Town Board Board properly audited and approved …

https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123

eLearning Videos and Resources

… The videos here provide explanation and guidance on reporting procedures. Check back often for new videos and … useful to you, submit those ideas to [email protected] . Reporting Time Deposit Accounts Video Resources from this … Reporting Abandoned Property Videos and Resources explanation …

https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resources

West Nyack Fire District – Claims Processing (2014M-259)

… January 1, 2013 through June 24, 2014. Background The West Nyack Fire District is a district corporation of the … West Nyack Fire District Claims Processing 2014M259 …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259

DiNapoli: $1 Million in License Plate Contributions Sit Unused by State

… The state Department of Health (DOH) has never put to use any of the money generated through distinctive license plates and a license application check-off box to support New York’s organ donation campaign, according to an audit issued today by State Comptroller Thomas P. …

https://www.osc.ny.gov/press/releases/2016/08/dinapoli-1-million-license-plate-contributions-sit-unused-state

Oversight of the Supported Housing Program – Rehabilitation Support Services, Inc.

… Purpose To determine whether the Office of Mental Health (OMH) is ensuring that Rehabilitation Support Services, Inc. (RSS) expended funds appropriately and provided the required services under its Supported … furnishings. Clients who need additional services, such as mental health services, receive them through other programs. …

https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-inc