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Village of Penn Yan – Water Operations (2013M-104)
… monitor water financial operations. Our examination of the billing and collection of customers within the Village did … for municipal customers. The Village is inappropriately billing municipalities for unknown future capital costs, and … agreements for water operations. Ensure that municipal billing calculations are equitable. Budget for funds which …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Village of Nichols – Financial Condition (2013M-50)
… 2013. Background The Village of Nichols is located in the Town of Nichols, Tioga County. The Village is governed by a … and major flood damage. Because the Village has a very small tax base, and the Board did not include contingency …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… 17, 2015. Background The Village of Millport is located in the Town of Veteran in Chemung County. The Village, which is governed by an … record and report Village financial transactions in a timely manner. The Board did not annually perform or …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256DiNapoli: School District Tax Levy Cap Below 2 Percent
… for the 2020-2021 fiscal year, down from a 2 percent cap in each of the two previous years, according to data released … with fiscal years starting July 1, 2020 including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. … first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentNanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… and membership did not review bank statement activity. No one ensured that cash receipts were properly recorded or …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsTown of Saranac – Payroll (2014M-289)
… stock is accessible only to individuals authorized to sign checks. …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Steuben County – County Bridge Maintenance (S9-13-1)
… town- and village-owned bridges. Key Findings The County does not track all maintenance and repairs by bridge, unless … completely replaced or rehabilitated. While the County does not have a written plan in place, it has implemented …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Town of Afton – Budgeting Practices (2013M-304)
… estimate the Town’s operational needs. Specifically, we found that large capital purchases and improvements during … the highway garage that the Board also did not budget for. We reviewed budgets for the last five completed fiscal years …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and incidental …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0Selected Aspects of Discretionary Spending
… transportation services throughout the seven counties of Monroe, Genesee, Livingston, Orleans, Wayne, Wyoming, and Seneca. To accomplish its mission, the Authority … Other Related Audits/Reports of Interest Battery Park City Authority: Selected Aspects of Discretionary Spending …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Contract Advisory No. 12
… grant contracts and related documents submitted to OSC for audit and approval from the New York State Grants Gateway system … the use of the Gateway System for contract development and submission, refer to the Grants Reform website . References: …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsState Comptroller DiNapoli Releases Municipal Audits
… Auditors reviewed 116 properties with agricultural, senior citizen and veteran exemptions and found 14 lacked adequate …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0Onondaga County – Court and Trust Funds (2025-C&T-3)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County officials … estates are entrusted to the CFO for safekeeping by order of the surrogate’s court. Together, the CFO, county clerk and … The purpose of our review was to determine whether County officials …
https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… managed the financial condition of the water and sewer districts by reasonably estimating budgets and ensuring … manage the financial condition of the water and sewer districts. We found the following: Officials did not … accurately nor raise sufficient revenues to fund water and sewer operations, which resulted in five districts incurring …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116East Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… and maintained an inventory of textbooks loaned to nonpublic school students. Key Findings The District did not have adequate systems in place to verify that textbooks purchased for and loaned to nonpublic schools were only provided to eligible students. … for and maintained an inventory of textbooks loaned to nonpublic school students …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolCUNY Bulletin No. CU-412
… Affected Employees CUNY employees in the titles of CUNY Theater Technician, Theater Technician Specialist and Lead Theater Technician Effective Date(s) Increases may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-412-2010-salary-increase-city-university-new-york-cunyState Agencies Bulletin No. 1522
… the earn code CFR . This amount is used for reporting and tax withholding purposes only and does not increase the employee’s compensation. Tax Information CFR is subject to all applicable withholding … to affected PEF participants informing them of the tax implications. CSEA CSEA participants are informed of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1522-certification-licensure-and-exam-fee-reimbursement-clefr-2016Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… Determine whether Roslyn Union Free School District District officials appropriately tracked …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentWantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… user accounts and permissions and the review of audit trail reports. Limit user account permissions in the … of the financial application system administrator account on the audit trail reports. Assign user account permissions … corrective action. Appendix B includes our comments on the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessRed Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… December 31, 2013. Background The Red Creek Protective Fire Company is a volunteer organization located in the … Village of Red Creek, Wayne County. The Company provides fire protection and rescue services to the Village and … 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-financial