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Village of Parish – Board Oversight (2012M-240)
… of Parish is located in Oswego County with a population of 450. The Village Board of Trustees is the legislative body …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Town of Forestport – Financial Management (2013M-184)
… resulting in the general fund having to make interfund loans to these districts to support their operations. The … in the Town’s operating funds. Ensure that interfund loans between funds with different tax bases are paid with …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Town of Middlebury – Purchasing (2013M-212)
… The Town of Middlebury is located in Wyoming County and serves a population of approximately 1,440 residents. The … the State contract price and noted that the Town could have saved approximately $1,167 in 2012 had the fuel been … from the State contract vendor. The Town purchased a tractor in April 2012 for $38,200 without publicly soliciting …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212Lockport Housing Authority – Executive Director’s Compensation (2015M-329)
… authorized. Record the official Board’s proceedings in a minute book. To maintain the integrity of the minutes, the pages of the minute book should be numbered and the minute book and any attachments should be in the Secretary’s …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… to examine the Town’s management of the Town Hall/highway garage capital project for the period January 1, 2007 to May … capital plan to construct a new Town Hall/highway garage at an estimated cost of $602,620. Construction began … Town of Dannemora Town HallHighway Garage Capital Project 2013M230 …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230Village of Shoreham – Board Oversight and Justice Court (2017M-152)
… [ read complete report - pdf ] Purpose of Audit The purpose of our audit was … the Clerk-Treasurer's or Court's records and reports. For the Court, 70 tickets could not be accounted for, duplicate receipts were not always issued and bank …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… by the Board of Supervisors which comprises 18 members, one of whom also serves as the Chairman of the Board. The … financial transactions, and provides for an adequate audit trail. …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsTown of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… Trustees of the Freeholders and Commonalty of the Town of Southampton (Trustees) in 1686. The Patent granted the … water, marshland and common areas located in the Town of Southampton, Suffolk County (Town). The Trustees comprise … Town of Southampton Board of Trustees of the Freeholders and …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mCity of Lockport – Fiscal Stress (2013M-330)
… of our audit was to review the City’s financial condition for the period January 1, 2012 through October 9, 2013. … elected Common Council is the legislative body responsible for managing City operations. The City’s budgeted appropriations for the 2013 fiscal year are approximately $32 million. Key …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… did not monitor Internet usage for computer use policy (CUP) compliance. Auditors also found town officials did not …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… manage the town’s financial condition, which resulted in the town-wide general fund having unassigned fund balance … December 31, 2019, or 79 percent of actual expenditures. In addition, the board did not develop multiyear financial … did not maintain up-to-date records and reports. In addition, the town supervisor did not make deposits and …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1275
… agencies of the new deduction codes 616 PAF Retirement Before Tax (PAF BTX) and 618 PAF Arrears Before Tax (PAF ARBTX) established for members of the New … members in Tier 3, 5 and 6 be deducted from their earnings before the calculation of Federal taxes. Effective October 1, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1275-new-deduction-code-616-paf-retirement-tax-paf-btx-and-new-deductionAccess Controls and Vulnerability Management Over Critical Systems
… October 2025. About the Program BPCA, established in 1968, is a New York State public benefit corporation …
https://www.osc.ny.gov/state-agencies/audits/2026/07/09/access-controls-and-vulnerability-management-over-critical-systemsState Comptroller DiNapoli Releases School Audits
… Cooperative Educational Services , Vertus Charter School , Westminster Community Charter School and the Whitesville … to finance operations because the district generated $22.8 million in operating surpluses during those three years. … information technology policies and procedures. Westminster Community Charter School – Procurement of …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-auditsXI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management
… Article 4-C of the Economic Development Law requires … compliance” with the publication requirements of Article 4-C of the Economic Development Law. As a result, any … to have satisfied the publication requirements of Article 4-C. However, best practice encourages use of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunitiesEast Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… weaknesses were communicated confidentially to officials. In addition: The District had 250 unneeded network user … and Operations had excessive administrative permissions in the financial software, which allowed them to potentially … Officials paid BOCES $539,644 for IT services in 2020-21 without defining roles and responsibilities for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareWilson Central School District - Financial Management (2022M-22)
… officials improperly restricted more than $1.6 million in the debt reserve fund. Workers’ compensation reserves fund … unemployment expenditure. By maintaining surplus funds in excess of the statutory limit and maintaining excess … real property taxes may have been higher than necessary. In addition, the Board did not adopt a comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… [read complete report – pdf] Objective Determine whether Morley Volunteer Fire … to deposits. The former Treasurer was arrested in July 2023 and pleaded guilty to grand larceny in the fourth degree in November 2023. She was sentenced to probation in January 2024 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154City of Amsterdam – Treasurer’s Office Collections (2022M-203)
… the Treasurer’s office cash collection process and ensured accounts receivable were reconciled. Key Findings The … the Treasurer’s office cash collection process or ensure accounts receivable were reconciled. The Treasurer’s office … 916 unaccounted for receipt numbers. Large unreconciled accounts receivable variances remained in the accounting …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203