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Town of Patterson – Justice Court Operations (2020M-63)

… for bail, which led to them retaining $14,793 in bail funds that could not be identified by payee. The Court clerks did not return unclaimed exonerated bail totaling $16,287 to the known … Program. Key Recommendations Review unidentified bail funds and identify to whom they should be paid. Make a good …

https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63

Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)

… serving as claims auditor was prohibited from doing so by State Education Law due to performing conflicting duties. The …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchase

Crown Point Fire District – Board Oversight (2024M-29)

… transparency to the Board, taxpayers, Office of the State Comptroller (OSC) and other interested parties. Key …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29

Selected Employee Travel Expenses

… April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million and … travel expenses for the highest-cost travelers in the State as well as other outliers. As a result, we examined the …

https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0

Town of Morehouse – Records and Reports (2021M-182)

… by about $1.7 million as of June 30, 2021. Federal payroll taxes were not filed timely, resulting in interest …

https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182

XI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management

… Agencies are encouraged to request early pay discounts from contract vendors when feasible. If early pay discount terms are included in a contract, the awarding agency should add …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchases

Holland Central School District – Claims Audit (2021M-210)

… adequately supported and properly audited before payment. In addition, the current claims auditor did not receive …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210

IX.7.F M-Year Legislation – IX. Federal Grants

… awarding agency and the award is considered expired. In some instances, the life of a federal award may be more or …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislation

IX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants

… a waiver, agencies should enter a new waiver request in SFS which, once approved at the agency level, will be routed … to the General Ledger in the Statewide Financial System (SFS) on a more real-time basis that is better aligned with …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costs

Western Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)

… distribute Program tickets in accordance with the New York State Gaming Commission’s (Commission) Regulations and …

https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-and

City of Yonkers – Information Technology (2017M-86)

… internal controls over information technology (IT) assets for the period June 30, 2014 through November 30, 2016. … elected seven-member City Council. Budgeted appropriations for 2016-17 totaled approximately $1.1 billion. Key Findings … forms on file. Adopt policies and procedures for breach notification and PPSI protection. Ensure all …

https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86

East Aurora Union Free School District - Procurement (2023M-125)

… District (District) officials procured goods and services in a competitive manner. Key Findings The Board of … officials did not always procure goods and services in a competitive manner. Officials did not update the … purchased without the benefit of competition, resulting in the increased risk that taxpayer dollars were not expended …

https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125

KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)

… A charter school is a public school financed by local, State, and Federal resources that is not under the control of …

https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256

Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)

… District officials did not: Develop written procedures for tracking IT assets. Nine of 31 devices (laptops, desktops …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assets

Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)

… operations and is currently awaiting dissolution from the State Attorney General’s Office. Key Findings The Board did …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-funds

Chestertown Volunteer Fire Company – Financial Operations (2017M-1)

… to the Board and file accurate annual reports with OSC in a timely manner. Establish written policies and procedures …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017m

Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)

… did not file the required Annual Financial Report (AFR) for the last four fiscal years and the current AFR was …

https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107

Town of Summit – Town Clerk (2024M-51)

… Clerk properly recorded, deposited and remitted clerk fees in timely manner. Key Findings Although fees were properly … Town Clerk (Clerk) did not always deposit or remit fees in a timely manner. Specifically, the Clerk: Did not deposit in a timely manner 98 percent of the fees collected in …

https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51