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Lockport City School District - Procurement (2021M-198)

… applicable statutes. Key Findings District officials did not demonstrate that certain goods and services were procured … District’s procurement policies. District officials could have used a more transparent procurement process for a $3.3 … for a facial/object recognition software license, prior to adopting a standardization resolution. We also found the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198

Tompkins County Industrial Development Agency – Board Oversight (2015M-33)

… financial assistance should be recaptured from those business that fall short of performance goals in compliance …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-board

Introduction – Travel and Conference Expense Management

… or to perform other job-related duties. While travel and conference expenses are generally not a significant budgetary … improper or even fraudulent reimbursements make travel and conference expenses a risk area that creates the need for … conferences. Alcohol purchased with taxpayer dollars. Payment of spousal and other non-employee travel with public …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introduction

Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)

… records when certifying payrolls to ensure that payments are based on actual hours or days worked and Board-authorized …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-over

Town of Cortlandville – Fuel Purchases (2012M-171)

… the Town was acquiring fuel at the lowest reasonable cost for the period January 1, 2011, to June 21, 2012. Background … Town boundaries. The Highway Department is responsible for the maintenance and repair of these roads. This is done … the Highway Superintendent did not seek competition for the Town’s fuel purchases, we found that the Town paid …

https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171

Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)

… (Village) Clerk-Treasurer maintained complete, accurate and up-to-date accounting records and reports. Key Findings This audit contains similar findings and recommendations to our 2012 audit of the Village. The …

https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101

Kenmore-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 … officials properly managed capital project (Project) change orders. Key Findings The Board and District officials did not properly manage Project change orders. The Board and District officials did not: …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41

Wayne County Court and Trust Funds (2022-C&T-1)

… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through October 31, 2021. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders …

https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1

Town of Albion – Supervisor’s Records and Reports (2024M-111)

… expenditure budget-to-actual reports were not accurate. For example, the reports did not include $551,134 of real property tax revenue and a $109,000 expenditure for a storage building. In addition, budgetary transfers … as actual expenditures. The Supervisor did not account for payroll-related liabilities, maintain proper cash control …

https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111

Village of Lake George – Records and Reports (2024M-82)

… balances did not agree with general ledger cash balances for 19 of the 28 bank reconciliations we prepared. The Board …

https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82

Village of Skaneateles – Claims Auditing (2024M-68)

… original, itemized invoices and/or receipts). When claims are not properly audited, paid without approval, or not …

https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68

Town of Alden – Town Clerk/Tax Collector (2024M-106)

… collections. As a result, collections were at greater risk for theft or loss. In addition, the Clerk accumulated … when they were received. As a result, the potential for missing funds and the misuse of funds increases …

https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106

Town of Pound Ridge – Procurement and Claims Auditing (2024M-150)

… did not always properly audit claims before approving them for payment. When a thorough and effective claims audit is … is an increased risk that claims could have been paid for inappropriate purposes. For example: Town officials did not seek competition or …

https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150

Unified Court System Bulletin No. UCS-320

… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … Schedule. If an employee appears on this report but is due a salary increase, the agency must submit the appropriate … Status of Active, Leave With Pay or Leave of Absence due to a Workers’ Compensation Leave (Action/Reason code of …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-320-april-2023-state-new-york-unified-court-system-ucs-salary

Opinion 89-32

… (see General Municipal Law, §800[4],[5]). A municipal officer or employee has an "interest" in any contract with … which is owned or controlled directly or indirectly by the officer or employee (General Municipal Law, §800[3][d]). For … in General Municipal Law, §802 should be considered. First, since we are advised that the original lease was …

https://www.osc.ny.gov/legal-opinions/opinion-89-32

Management of Cash and Investments

… a Headquarters, which provides administrative support for the seven constituent agencies. Key Findings MTA follows … portfolio. However, improvements are needed to provide the best assurances that cash and investments are optimally … process. MTA officials did not have a written plan for meeting the objectives set forth in its investment …

https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investments

Binghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)

… if sewage treatment services were provided economically for the period January 1, 2012 through December 31, 2014. … City entered into an intermunicipal agreement to establish a joint sewage activity whereby the City and the Village … Key Findings The quality of the discharged treated flow does not meet the New York State Department of Environmental …

https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015m

CUNY Bulletin No. CU-288

… Purpose To provide agencies with procedures for processing payment of the Nurses’ Health Specialty … December 21, 2006 from Carmelo Batista, Jr. are eligible for the following Health Specialty Differentials: Full-time … $188.00. Agency Actions Agencies must submit the payment for the Nurses’ Health Specialty Differential in the Time …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-288-payment-cuny-nurses-health-specialty-differential