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Village of Penn Yan – Water Operations (2013M-104)
Village of Penn Yan Water Operations 2013M104
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Lewis County – Purchase Cards (2024M-41)
… is required by the County’s purchase card policy, 238 online purchases totaling $189,852 did not have supporting … funds at unnecessary risk. Key Recommendations Approve online purchases prior to the purchases being made. Obtain …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Town of Rutland – Water and Sewer Charges (2025M-30)
… undercharges. Of 81 customer account billing adjustments tested for 2022 and 2023, 80 adjustments totaling $57,083 …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Town of Westford - Financial Operations Oversight (2018M-196)
… the processing of the Town’s financial transactions. As a result, the Town incurred $14,541 in excess costs. The Board has not performed an annual audit … did not maintain accurate financial records and as a result, did not provide the Board with the necessary …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-westford-financial-operations-oversight-2018m-196Comptroller DiNapoli Releases School District Audits
… 119 purchases totaling $36,329 had no receipts attached to the claims. Auditors also found 39 receipts totaling $25,342, were not itemized to show the nature or purpose of the purchase. The board … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-auditsCalculating the Maximum Amount Eligible for Amortization or the Graded Payment – Contribution Stabilization Program
… rate that does not include employer Group Term Life Insurance (GTLI) owed that fiscal year. Then, the Actuary: … normal contribution* (invoiced subtotal “Regular Pension Contribution”) $10,000,000 Employer’s average rate … normal contribution* (invoiced subtotal “Regular Pension Contribution”) $20,000,000 Employer’s average rate …
https://www.osc.ny.gov/retirement/employers/csp/calculating-maximum-amount-eligible-amortization-or-graded-paymentTown of Seneca Falls – Justice Court (2013M-89)
… by the Justices and clerks, that documents the reason for all changes and/or deletions made within the system. Open … monthly reports for assigned justices that include all Court activity for cases that they personally presided …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89Village of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… proper accounting and reporting of financial activities. Bank reconciliations were not documented for Justice Harrison’s account, and monthly bank reconciliations of Justice Portin’s … proper bank reconciliations and accountability analyses on a monthly basis. Review bank statement activity and bank …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132Town of Western - Supervisor’s Records and Reports (2022M-184)
… oversight of the accountant’s work. As a result, the Town does not have accurate financial records and has been unable …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… reports since January 2020 and the 15 submitted reports for 2018 and 2019 were inaccurate and untimely. Although an …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Town of Glen - Water and Sewer Operations (2023M-167)
… and sewer bills and account balances are accurate. Of the 306 bills we reviewed, 73 (24 percent) were inaccurate …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… of Taxation and Finance (NYSDTF), which could result in the Village paying fines and penalties. Recommendations … complete and accurate accounting records and reports in a timely manner. Village officials generally agreed with … action. Appendix B includes our comment on an issue raised in the response. …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Village of Penn Yan – Procurement (2024M-152)
… [read complete report – pdf] Audit Objective Determine whether Village of Penn … and measurements prior to procuring goods requiring installation in Village facilities to ensure that the items …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… and reported and that Company money was safeguarded for the period January 1, 2013 through April 30, 2014. … in unsupported disbursements that may not have been for appropriate Company purposes. The Board did not cause the … documentation. Maintain detailed financial records for each fund-raising event. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mState Comptroller DiNapoli Releases Municipal Audits
… of district boundaries, assessments were not levied on all properties in the district. As a result, assessments …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… that adopted water rates would be sufficient to cover the cost of district operations. As a result, auditors project … the county purchased asphalt and stone products from the low bidders, it may have saved $10,000. Nanticoke Volunteer …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-1Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… estimates for the annual budget that are reasonable based on available current information and historical data and …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mFrewsburg 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 … from other revenue sources to conceal misappropriated and missing money. $6,982 is missing or was improperly withdrawn … reports were not completed. The former Treasurer was arrested by the Chautauqua County District Attorney and pled …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andComptroller DiNapoli Releases School Audits
… reserve. Currently, there is no statutory authority for a district to establish a reserve for post-employment benefits that are not based on employees’ … The district unnecessarily has online banking access for all of its bank accounts. In addition, district officials …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 2022
… Purpose: As we await the enactment of the New York State (NYS) fiscal year 2022-23 budget, OSC would like … advices in the event the NYS budget or an extender bill is not passed by 10am on Monday, April 11, 2022. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2022-paycheck-distribution-april-13-2022-administration-cycle-paychecks