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Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)

… money. Ensure that the Treasurer’s activities are properly segregated, and where this is not feasible, …

https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256

Examples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets

… Expenses, and Changes in Fund Net Assets Proprietary Funds For the Year Ended December 31, 2002   Business-Type … Internal Service Funds Operating revnues:         Charges for services $11,329,883 $1,340,261 $12,670,144 $15,256,164 …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assets

Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)

… of our audit was to evaluate the Supervisor’s financial records and reports for the period January 1, 2013 through … Board did not perform an annual audit of the Supervisor’s records and reports, as required by law. Key Recommendations … his financial duties and ensure that his accounting records are accurately maintained in a timely manner. The …

https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169

State Comptroller DiNapoli Releases School District Audits

… obtain or retain adequate support documentation. Find out how your government money is spent at Open Book New York . …

https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits

Chenango County – Court and Trust Funds (2025-C&T-2)

… money from foreclosures and contract disputes resulting in a mechanic’s lien. These actions are recorded in the county clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, funds from estates are entrusted to …

https://www.osc.ny.gov/local-government/audits/county/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2

Andover Central School District - Financial Management (2018M-145)

… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145

Town of Ballston - Water Fund Financial Operations (2023M-60)

… complete report – pdf] Audit Objective  Determine whether the Town of Ballston (Town) officials provided adequate oversight of the water fund’s financial operations. Key Findings  … delinquent accounts were not accurately relevied, and the Town lost revenue.  Officials did not maintain an …

https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60

Town of Pittsfield – Supervisor's Records and Reports (2024M-80)

… 2022 AFR was inaccurate. Provide the Board with records for the annual audit, as required by New York State Town Law …

https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80

Lewis County – Purchase Cards (2024M-41)

… County could have potentially saved approximately $4,800 in travel expenses and sales tax.  Additionally, the … action. Appendix B includes our comment to an issue raised in the County’s response.  …

https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41

Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)

… Purpose of Audit The purpose of our audit was to determine whether the Department’s controls …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activities

Town of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)

… Purpose of Audit The purpose of our audit was to determine whether the Board provided …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financial

Barnard Fire Department – Financial Controls (2015M-134)

… Purpose of Audit The purpose of our audit was to determine whether … County. The Department, which is governed by a five-member Board of Directors, is affiliated with the Barnard Fire … over cash receipts. The President did not appoint a Finance Committee to perform the key financial oversight …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134

Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)

… Purpose of Audit The purpose of our audit was to evaluate the Department’s internal controls …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financial

Livingston County Probation Department – Financial Operations (2016M-404)

… April 28, 2016. Background Livingston County is located in central New York and has a population of approximately … obligations for the Department’s 1,900 “due and owing” cases totaling about $2.4 million. The Department’s … long-outstanding financial obligations for due and owing cases that the Department has not been pursuing. Ensure that …

https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404

Unified Court System Bulletin No. UCS-266.3

… To provide the Unified Court System with an updated list of those unions that submit membership and dues transactions … for union dues Background A recent internal review of the procedures for initiating and terminating payroll … requests for the initiation, cessation or modification of dues deductions must come from a union via electronic file …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2663-updated-procedures-initiating-or-terminating-payroll

Unified Court System Bulletin No. UCS-266.1

… Employees Courts employees who are seeking to initiate or terminate deductions for union dues Background A recent … a member/union relationship has been initiated, severed, or otherwise changed. To ensure that all actions taken in … authorized, requests for the initiation, cessation or modification of dues deductions must come from a union via …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2661-updated-procedures-initiating-or-terminating-payroll

Comptroller DiNapoli Releases Municipal Audits

… Thomas P. DiNapoli today announced his office completed audits of the Town of East Fishkill , Village of Galway , … Thomas P DiNapoli today announced his office completed audits of the Town of East Fishkill Village of Galway …

https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits

CUNY Bulletin No. CU-625.4

… of unions that submit membership and dues transactions via electronic file submissions to OSC Affected Employees CUNY … modification of dues deductions must come from a union via electronic file submissions to OSC. Currently, certain unions … submit membership and dues deductions transactions via electronic file submissions directly into PayServ. Other …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6254-updated-procedures-initiating-or-terminating-payroll

CUNY Bulletin No. CU-625.3

… of unions that submit membership and dues transactions via electronic file submissions to OSC Affected Employees CUNY … modification of dues deductions must come from a union via electronic file submissions to OSC. Currently, certain unions … submit membership and dues deductions transactions via electronic file submissions directly into PayServ. Other …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6253-updated-procedures-initiating-or-terminating-payroll

CUNY Bulletin No. CU-625.2

… for union dues Background A recent internal review of the procedures for initiating and terminating payroll deductions for union dues has highlighted the need to ensure that all actions taken with respect to … are properly authorized, verified and executed. As the State’s payroll administrator, OSC is responsible for …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6252-updated-procedures-initiating-or-terminating-payroll