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College at Brockport – Selected Employee Travel Expenses
… associated with in-state and out-of-state sporting events, including transportation, meals and lodging. This …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-brockport-selected-employee-travel-expensesState Agencies Bulletin No. 2362
… Department ID(s) associated with their agency as listed in the Control-D Report NPAY529 (Agency’s Address Listing). … along with the correct agency name/return address in the email. Note: Changes made to the agency’s return …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2362-verification-agency-return-address-employee-form-w-2-wage-and-taxGilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… School District (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly monitor and account for 70 percent of the 60 fixed assets we examined, including computers, musical instruments and science equipment. 34 assets with combined purchase …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… District’s (District) extra-classroom activity (ECA) and scholarship funds were properly accounted for and appropriately used. Key Findings ECA and scholarship funds were not properly accounted for and … of duties and lack of written policies and procedures for scholarship funds allowed the former Central Treasurer …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andTheresa Fire District – Board Oversight and Financial Management (2021M-60)
… whether the Theresa Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to … not file required annual financial reports with the Office of the State Comptroller (OSC) in a timely manner. The 2017 … in surplus fund balance – enough to fund nearly two years’ of expenditures. We project the District will end 2020 with a …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… Determine whether the Kenmore-Town of Tonawanda Union Free School District (District) Board of Education (Board) … Determine whether the KenmoreTown of Tonawanda Union Free School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Newark Valley Central School District – Procurement (2022M-60)
… may not have been procured economically and in the best interest of taxpayers. We reviewed 30 purchases totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60Town of Hamburg - Finance Office (2023M-109)
… the Town of Hamburg’s (Town’s) Finance Office credit card purchases were supported and for proper Town purposes. Determine whether the Town’s … (Board) and Town officials did not ensure that credit card purchases were supported and for proper Town purposes. … whether the Town of Hamburgs Towns Finance Office credit card purchases were supported and for proper Town purposes …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… the majority of property taxes in the town-wide (TW) funds, where additional funding was not needed due to the … necessary property taxes in the town-outside-village (TOV) funds. The Town paid additional costs of $51,400 to have the …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Village of Ocean Beach – Credit Card Usage (2022M-206)
… the Village’s credit cards. We reviewed all 3,108 credit card transactions paid during the audit period totaling … packets. $317,517 did not have a signed receipt or credit card slip. Examples of purchases include: $134,742 from a … audit credit card claims, ensuring that documentation to support credit card purchases is intact, before approving …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… Determine whether the Hannibal Fire Company (Company) Board of Directors (Board) established adequate controls over cash …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Rondout Valley Central School District – Fixed Assets (2023M-36)
… be located. For example, these assets included a French horn ($22,600), 1 snowplow ($6,310) and an Internet filter …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36City of Salamanca – Employee Benefits (2023M-96)
… supported or accurately calculated. This resulted in unsupported and possibly improper payments being made. Of … Review the contents of the City Charter (Charter) in its entirety, review payments made to former City …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)
… 22 components at the Town Hall, such as accessible ramps with handrails at the proper height and length. 19 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42Town of Albion – Supervisor’s Records and Reports (2024M-111)
… revenue and a $109,000 expenditure for a storage building. In addition, budgetary transfers totaling $27,125 were … action. Appendix B includes our comment on an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… and addressing future operating and capital needs. In addition, the Board’s ability to assess the effect of … written long-term financial and capital plans to be used in conjunction with the budget process. Maintain reasonable, …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Rye City School District – Payroll (2024M-2)
… not being made aware of what the District expects to incur in overtime costs and the budgets are not transparent … policies and procedures. Paid six employees $2,097 in overtime wages without proper supporting documentation to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… Determine whether Renaissance Academy Charter School of the Arts (School) officials ensured non-payroll disbursements … were made without knowing what was purchased or whether the disbursements were for appropriate School purposes. During the period reviewed, the School’s disbursements totaled $4.8 …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… contracted with to act as Director of Finance, resulting in incomplete and inaccurate financial records and … segregation of duties or other mitigating controls were in place. The Supervisor and other Board members were unaware …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32Orange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)
… Determine whether the Orange County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … Determine whether the Orange County County Department of Weights and Measures Department completed required testing …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5