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True North Rochester Preparatory Charter School - Information Technology (2019M-148)
… complete report - pdf] Audit Objective Determine whether the Board and School officials ensured information technology (IT) assets were safeguarded. Key Findings The Board did not adopt adequate IT policies or a disaster … Determine whether the Board and School officials ensured information technology …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/10/18/true-north-rochester-preparatory-charter-school-information-technologyVillage of Red Hook - Procurement and Claims Auditing (2019M-100)
… goods and services in compliance with the procurement policy. Determine whether claims were adequately supported … Village officials did not: Follow the adopted procurement policy when acquiring goods. Issue request for proposals for … claims. Key Recommendations Adhere to the procurement policy. Revise the procurement policy to include a …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… not seek competition as required by the procurement policy for five professional service contracts totaling $2.8 million …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeAmagansett Union Free School District - Procurement (2018M-206)
… goods and services in accordance with its procurement policy. Key Findings 12 purchases totaling $14,088 did not have the quotes as required by District policy. Key Recommendations Ensure District officials: Check vouchers for compliance with the policy prior to approval. And employees obtain quotes when …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/28/amagansett-union-free-school-district-procurement-2018m-206Village of Churchville – Financial Management (2025M-128)
… fund balance? Audit Period March 1, 2022 – October 30, 2025 Understanding the Audit Area A key measure of a … one-time expenditures and other uses. As of February 28, 2025, the Village’s unrestricted fund balance totaled … percent maximum limit by 14 percentage points in the 2025-26 fiscal year budget. In addition, for the sewer fund’s …
https://www.osc.ny.gov/local-government/audits/village/2026/02/13/village-churchville-financial-management-2025m-128Town of Greenville – Tax Collector (2020M-81)
… report - pdf ] Audit Objective Determine whether the Tax Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did not properly record or remit money in a timely manner. The Tax Collector’s records were insufficient to determine whether she …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Cherry Valley Fire District - Board Oversight (2019M-141)
… complete report - pdf] Audit Objective Determine whether the Board properly established reserve funds, equitably billed for fire protection services, ensured the Treasurer prepared and filed records and reports and audited claims. Key Findings The Board did not: Properly establish reserves or establish a …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141Urban Choice Charter School - Information Technology (2019M-240)
Determine whether the Board and School officials ensured information technology IT assets were safeguarded
https://www.osc.ny.gov/local-government/audits/charter-school/2020/06/12/urban-choice-charter-school-information-technology-2019m-240Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)
Determine whether the Board and Village officials developed realistic budgets and longterm financial plans
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28Cheektowaga-Maryvale Union Free School District - Continuing Education (2019M-123)
… whether District officials properly accounted for the Continuing Education Department’s (Department) financial … education financial activity was not accounted for in the correct fund. Certain literacy program revenue was … Fringe benefit costs were disproportionately charged to the community education program expenditure account instead …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/cheektowaga-maryvale-union-free-school-district-continuing-educationNiskayuna Central School District – Capital Improvement Fund (2019M-134)
… [read complete report - pdf] Audit Objective Determine whether District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/niskayuna-central-school-district-capital-improvement-fund-2019m-134Town of Dayton - Supervisor's Records and Reports (2019M-189)
… maintains complete and accurate financial records and reports. Key Findings The Supervisor: Did not maintain complete and accurate financial records and reports. Did not issue receipts. Did not submit an annual … revenues, when required. Provide the Board the appropriate reports it needs to properly monitor the Town’s financial …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189State Agencies Bulletin No. 1521
… is required to wear a uniform in the performance of their jobs on a daily basis; and Is in an eligible department and … $625 Director, Division of Law Enforcement – 001330 Assistant Director, Division of Law Enforcement – 001329 … 06, agencies must submit the following information on the Time Entry page or the Time Entry Interface (NPAY502) using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1521-2016-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1363
… agency instructions for processing the 2014 M/C Uniform Cleaning and Maintenance Allowance. Affected Employees … the Laws of 2011 provides an appropriation for a Uniform Cleaning and Maintenance Allowance to eligible M/C employees. … the 2014 payment. Effective Date(s) The 2014 M/C Uniform Cleaning and Maintenance Allowance should be processed in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1363-2014-uniform-cleaning-and-maintenance-allowance-employees-designatedTown of Philipstown – Financial Management (2024M-100)
… benefited taxpayers within the water district and resulted in the decline of the general fund balance from $1 million to … fund and budgeted approximately $20,000 for debt service in the fund, the Board did not budget for GLWD appropriations in the general fund each year where annual GLWD expenditures …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… work performed by the firm he improperly contracted with to act as Director of Finance, resulting in incomplete and … Monthly financial reports were not generated and provided to the Town Board (Board) and bank reconciliations were not … lines were overspent by nearly $9.2 million and 21 budget transfers totaling $483,122 were completed without Board …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32City of Yonkers – Budget Review (B22-6-6)
New York Office of the State Comptroller City of Yonkers Budget Review B2266
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6Town of Southold-Peconic Bay Community Preservation Fund (P7-23-24
Determine whether Town of Southold (Town) officials properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, recorded and deposited and that disbursements were proper and supported
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/southold-town-p7-23-24.pdfTown of Southampton-Peconic Bay Community Preservation Fund (P7-23-21
Determine whether Town of Southampton (Town) officials properly administered the Peconic Bay Community Preservation Fund CPF) to ensure that all collections were properly supported, recorded and deposited and that disbursements were proper and supported.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/southampton-town-p7-23-21.pdfTown of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
Determine whether Town of Riverhead (Town) officials properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, recorded and deposited and that disbursements were proper and supported.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/riverhead-town-P7-23-25.pdf