Search
Village of Cato – Water Financial Operations (2023M-145)
… until the Cayuga County Health Department forced the Board to submit a plan. In addition: $42,696 in unauthorized … errors totaling $7,903 which included $6,607 that should have been billed and collected and $1,296 in overbillings. … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… and, because some funds were held for substantial amounts of time before they were deposited, collections were not … itemized to clearly identify the quantity or cost of items purchased. These errors and discrepancies occurred … ECA funds to verify the accuracy and completeness of the records and activity as the Board required. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Selected Employee Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State as well as other outliers. As a result, we … of one Office employee whose expenses exceeded $100,000. In total, we examined $121,697 in travel costs associated with this one employee. Key …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0Friendship Central School District – Fund Balance and Reserves (2022M-55)
… Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Le Roy Central School District – Reserve Funds (2022M-110)
… comply with the District’s reserve policy or transparently fund reserves. In addition, the Board did not take an active role in managing and overseeing reserve fund activity and did not transparently use or maintain all … expenditures for more than 200 years, and the employee benefit accrued liability reserve is overfunded by $426,000. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Seneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)
… Determine whether the Seneca County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … records were maintained. Key Findings The Director of Weights and Measures (Director) did not complete all …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2Fiscal Stress Monitoring System Statistics
… Since 2013, the Office of the New York State Comptroller’s (OSC) Fiscal Stress … (FSMS) has been alerting communities across New York State of the fiscal challenges their local governments are facing. … stress. Below is an interactive map showing the percentage of municipalities that received a fiscal stress designation …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsWantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… Audit Objective Determine whether the Wantagh Union Free School District (District) Board of Education (Board) and officials established adequate controls over user accounts for the financial application to help prevent inappropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessVillage of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… did not file the required Annual Financial Report (AFR) for the last four fiscal years and the current AFR was …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… corrective action. Appendix B includes our comment on an issue that was raised in the District’s response …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Town of Chesterfield – Town Clerk (2024M-110)
… do 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 collections totaling $18,289 received for 273 of 805 fees (34 percent). The Clerk also did not: …
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)
… report – pdf] Audit Objective Determine whether the Greece Central School District (District) Board of Education (Board) and District officials sought competition for the procurement of professional services. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mRoslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… District officials disagreed with certain aspects of our findings and recommendations but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentRetirement System Membership – State Police Plan
… working for New York State or any municipal employer in the State, membership in the New York State Police and Fire Retirement System …
https://www.osc.ny.gov/retirement/publications/1518/retirement-system-membershipRetirement System Membership – Regional State Park Police Plan
… Police officers and paid firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the … become a member, you must complete and file a membership application with the Office of the State Comptroller. Special …
https://www.osc.ny.gov/retirement/publications/1867/retirement-system-membershipCUNY Bulletin No. CU-514
… Purpose To notify CUNY agencies of an automatic Dues and Agency Shop Fee increase. Affected … Employees Employees in Bargaining Unit TS in title of Maintenance Worker Effective Date(s) Paychecks dated … the Payroll Deduction mailbox. … To notify CUNY agencies of an automatic Dues and Agency Shop Fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-514-international-brotherhood-teamsters-local-237-dues-andXI.11.E Retainage – XI. Procurement and Contract Management
… (SFS) is that there is no retainage remaining on any purchase order associated to the contract (see Section 12.D - Closing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11e-retainageState Comptroller DiNapoli Announces Municipal Audits
… audits have been issued. Procurement of Electricity and Natural Gas through Aggregators (2018MS-5) Local governments and school districts did not always evaluate procurement … balance increased by $50,007 (24 percent). Find out how your government money is spent at Open Book New York. Track …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsDiNapoli Announces Oil Spill Fund Agreement with Dutchess County and the Town of Hyde Park
… problems. The Town is very appreciative of the efforts of all involved, including the New York State DEC and the Oil …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-announces-oil-spill-fund-agreement-dutchess-county-and-town-hyde-parkEaster Seals New York – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Easter Seals New … organization, offers a wide variety of services to children and adults with disabilities and special needs …
https://www.osc.ny.gov/state-agencies/audits/2016/10/12/easter-seals-new-york-compliance-reimbursable-cost-manual