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College at Brockport – Selected Employee Travel Expenses
… rules and regulations. This employee was an athletic coach who was responsible for team travel expenses associated with in-state and out-of-state sporting events, including transportation, meals and …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-brockport-selected-employee-travel-expensesState Agencies Bulletin No. 2362
… address to be displayed on Employee Form W-2 for Tax Year 2025. Effective Dates: This bulletin is effective … address to be displayed on Employee Form W2 for Tax Year 2025 …
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)
… Officials have not conducted a complete physical inventory in more than 10 years. As a result, the District has an … inventories are conducted at the frequency indicated in the District’s fixed asset inventory policy. District …
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)
… not properly accounted for and appropriately used. A lack of adequate oversight, segregation of duties and lack of written policies and procedures for … and pled guilty to stealing $6,982 from the District on January 6, 2022. She was sentenced to pay full restitution …
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)
… - pdf] Audit Objective Determine whether the Kenmore-Town of Tonawanda Union Free School District (District) Board of Education (Board) and District officials properly managed … over $860,000 that were for the same or similar types of material or service. As a result, we question whether the …
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)
… District officials did not always seek competition for the purchase of goods and services not subject to … of goods and services totaling $44,401. Compare billed prices to the awarded contract prices and overpaid for cleaning supplies by $1,532. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… funds, where additional funding was not needed due to the casino revenues and did not levy the necessary property taxes …
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)
… $23,242 for furniture and appliances, $16,687 from warehouse clubs and grocery stores, $11,595 for television …
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)
… – pdf] Audit Objective Determine whether the Hannibal Fire Company (Company) Board of Directors (Board) established adequate … Treasurer was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For … audit hannibal fire company …
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)
… on the District’s inventory list. Obtain authorization to dispose of fixed assets before disposing them. District …
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)
… complete report – pdf] Audit Objective Determine whether City of Salamanca (City) separation payments were properly authorized, … included $3,400 paid to one employee that did not leave City employment. One payment totaling approximately $45,000 … Determine whether City of Salamanca City separation payments were properly …
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)
… Town facilities. Specifically: 29 components at the Justice Court, such as spaces to accommodate wheelchairs in … one van accessible space. 15 components at the Senior Center, such as signs at inaccessible entrances indicating …
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)
… (Town) Town Supervisor (Supervisor) maintained complete and accurate accounting records and provided reliable financial reports to the Town Board … follow basic accounting practices by maintaining complete and accurate accounting records and financial reports. As a …
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 capital needs. In addition, the Board’s ability to assess the effect of current operations on long-term … plan or an adequate capital plan. Officials were unable to formally evaluate the $1.9 million reserve balance as of December 31, 2023 to determine whether the funding was reasonable or would be …
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)
… officials paid overtime without knowing why the additional payroll costs were incurred. Improperly paid an employee …
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)
… $43,439 lacked both an itemized invoice or receipt and a documented School purpose. In addition, the Chief Education Officer (CEO) and Chief … are reviewed, approved, adequately supported and for a School purpose. School officials disagreed with certain …
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)
… financial duties and did not monitor the work performed by the firm he improperly contracted with to act as Director … not completed promptly. 86 budget lines were overspent by nearly $9.2 million and 21 budget transfers totaling … 60 percent of journal entries were recorded and approved by the firm without the Supervisor’s review or oversight. The …
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)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … did not monitor or update the database the Department used to maintain the master list of businesses with weighing and … of 19 consumer complaints did not include documentation to show the results of the Department’s investigation. In …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate … The Smithfield Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113