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Village of Ilion – Information Technology (2015M-34)
… Purpose of Audit The purpose of our audit was to examine IT controls over the Village’s … January 1 through October 31, 2014. Background The Village of Ilion is located in the Towns of German Flatts and …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Food Safety Monitoring (Follow-Up)
… as of May 28, 2015, of the three recommendations included in our initial audit report. Background Our initial audit … the processing, distribution, and sale of food products in New York State. During the original audit, we found that … prior to obtaining the required inspection as a result. In addition, the Division’s staff of 82 inspectors was below …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/food-safety-monitoring-followVillage of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… 2012 audit of the Village. The same Clerk-Treasurer was in office for both audits. We found: The accounting records were not complete, accurate and reliable, in part because the Board did not develop policies and … bank reconciliations were not performed and total cash in the accounting records was overstated by about $142,500 …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… April 1, 2014 through May 31, 2015. Background The Central New York Regional Market Authority is located in the City of … each county served and the New York State Commissioner of Agriculture and Markets. The Authority’s operating …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overTown of Cortlandville – Fuel Purchases (2012M-171)
… Purpose of Audit The purpose of our audit was to determine if the Town was acquiring fuel at the lowest reasonable cost for the period January 1, 2011, to …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Lockport City School District - Procurement (2021M-198)
… District (District) officials procured goods and services in accordance with the District’s procurement policy and … demonstrate that certain goods and services were procured in accordance with the New York State General Municipal Law … bidding to ensure the District awards the contract in a manner consistent with GML. Comply with the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… The purpose of our audit was to review the IDA’s process for approving, monitoring and reporting projects for the period January 1, 2013 through June 12, 2014. … hired the Tompkins County Area Development (TCAD), a not-for-profit development organization, to perform all TCIDA’s …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardIntroduction – Travel and Conference Expense Management
… travel as part of their official duties, whether it is to attend conferences, training sessions or to perform other job-related duties. While travel and … A long line of audit findings have emphasized the need to provide guidance regarding the management of travel and …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionOswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… schools with approximately 3,800 students, is governed by an elected seven-member Board of Education. Budgeted … $82.8 million. Key Findings The Board does not have a multiyear financial plan. The District does not have an … for students. Key Recommendations Develop and adopt a multiyear financial operating plan to provide a framework …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterChild and Dependent Care Credit
… in whole or in part, through subsidies from the New York State Office of Children and Family Services (OCFS) or the …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditBuffalo City School District – Special Education and Grant Administration (2017M-73)
… Background The Buffalo City School District is located in the City of Buffalo in Erie County. The District is governed by an elected … when NYSED released updated NRT rates. The District does not include assistive technology purchases or rentals in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationWayne County Court and Trust Funds (2022-C&T-1)
… [ read complete report - pdf ] Purpose of Review The purpose of our review was to determine whether County officials have … by court order. Additionally, when the whereabouts of any person entitled to payment from the estate is unknown, …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1Village of Lake George – Records and Reports (2024M-82)
… Village’s financial condition was not properly reported in the Annual Financial Report (AFR). Without reliable …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Village of Skaneateles – Claims Auditing (2024M-68)
… could be made and goods or services may not be procured in the taxpayers’ best interest. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Town of Albion – Supervisor’s Records and Reports (2024M-111)
… complete report – pdf] Audit Objective Determine whether the Town of Albion (Town) Town Supervisor (Supervisor) … records and provided reliable financial reports to the Town Board (Board). Key Findings The Supervisor did not follow basic accounting practices by …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Town of Alden – Town Clerk/Tax Collector (2024M-106)
… in accordance with New York State Town Law (Town Law) Section 35. Deposit all Clerk fees in accordance with Town Law Section 30. Recommendations The audit report includes 11 …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Conflicts of Interest of Municipal Officers and Employees
… has followed its procurement policies and procedures (see General Municipal Law, section 104-b) and the procurement … on the State Comptroller’s website at www.osc.state.ny.us/localgov/firedist/code-of-ethics-fire-districts.docx . … Local Government and School Accountability at localgov@osc.ny.gov . Please provide us with a daytime telephone number in …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesSUNY Bulletin No. SU-113
… the Graduate Student Employees Union (GSEU) provides for a 2.5% raise and a Cash Lump Sum Payment of $500.00 for employees on Full … 31, 2005. Cash Lump Sum Payments that must be entered by the Agency: Employees whose eligibility criteria for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-113-april-1-2005-salary-increase-and-ratification-bonus-2004Overlapping Real Property Tax Rates and Levies - FAQs
… 31st, but, again, there are exceptions, most notably the Big 5 cities (Buffalo, Syracuse, Rochester, Yonkers, and New …
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqsManagement of Unexpected Delays and Events During Winter 2017-18
… to assess whether the plans adequately addressed the needs of its passengers. This audit covered events that occurred … (MTA) is a State public authority created under Article 5, Title 11 of the Public Authorities Law. One of six MTA constituent …
https://www.osc.ny.gov/state-agencies/audits/2018/08/07/management-unexpected-delays-and-events-during-winter-2017-18