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Village of Suffern – Budget Review (B25-6-4)

… of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 … Laws of 2015 authorizes the Village of Suffern (Village) to issue debt not to exceed $5 million to liquidate the accumulated deficits in … The purpose of our budget review was to provide an independent evaluation of the proposed 202526 …

https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4

Lewis County Industrial Development Agency – Staff Services Agreements (2025M-1)

… staff service fees were accurately calculated and paid in accordance with written agreements.  Key Findings  The … calculated and paid according to the agreements, resulting in LCIDA overpaying $316,597 for such services. This was 172 … and certain fees were not properly annualized as specified in the agreements. In addition, LCIDA paid a fee for one …

https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1

Campbell-Savona Central School District – Student State Aid (2024M-79)

… District officials did not properly claim a total of $65,953 in potential State aid for special education and homeless students, including $29,939 of potential aid the District will not receive because … our audit, we notified District officials that $40,940 of the $65,953 in potential State aid could still be claimed, …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79

Pavilion Central School District – Claims Audit (2024M-108)

… officials paid more for goods and services than necessary. Of the 324 claims we reviewed totaling approximately $1.4 … that, if implemented, will improve the effectiveness of the District’s claims audit process. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108

Smithfield Fire District –Controls Over Financial Activities (2015M-113)

… to ensure that financial activity was properly recorded and reported and that moneys were safeguarded for the period January 1, … District is a district corporation of the State, distinct and separate from the Town of Smithfield in Madison County. …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113

Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)

… Limestone Volunteer Firemen, Inc. fire company is located in the Town of Carrollton within the Carrollton Joint Fire District, in Cattaraugus County. The Company, which is governed by a … and receipt functions, and we found approximately $38,000 in unsupported disbursements that may not have been for …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014m

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

… cash accounts were out of balance by $942,592. Proper bank reconciliations were not performed and total cash in the …

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

Orange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)

… to show the results of the Department’s investigation.  In addition, the Director did not develop and implement … standards.  Key Recommendations Perform required testing in accordance with New York State Department of Agriculture …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5

Hannibal Fire Company – Misappropriation of Funds (2023M-59)

… former Treasurer was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For example, he was able to: Disburse over $451,000 in unauthorized checks to himself from January 2014 through …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59

City of Glen Cove – Budget Review (B7-14-16)

… City continues to finance operating expenditures, such as tax certiorari judgments and termination payments, with debt … budget includes estimated revenues from the sale of City property of $410,000 and the settlement of legal proceedings …

https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16

City of Glen Cove– Budget Review (B7-13-16)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling … City of Glen Cove Budget Review B71316 …

https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16

Overtime Limits for Tier 6

… April 1, 2015 – March 31, 2016 $15,608.00 April 1, 2014 – March 31, 2015 $15,490.00 April 1, 2013 – March 31, 2014 $15,261.00 April 1, 2012 – March 31, 2013 $15,000.00 …

https://www.osc.ny.gov/retirement/members/overtime-limits-tier-6

Minimum Qualifications - Auditors

… The Comptroller’s Office is dedicated to attracting bright, capable individuals who will bring energy and commitment to its auditing programs. To begin a career with the New York State Comptroller’s … The Comptrollers Office is dedicated to attracting bright capable individuals who will bring …

https://www.osc.ny.gov/jobs/qualifications-auditors

Medicaid Program – Improper Medicaid Payments to a Transportation Provider

… reimbursement for medically necessary transportation of Medicaid recipients is available to lawfully authorized … furnished and payments received from Medicaid for a period of six years from the date the care, services, or supplies … for authorized officials for audit purposes. If any of the required information is incomplete, or deemed …

https://www.osc.ny.gov/state-agencies/audits/2018/09/05/medicaid-program-improper-medicaid-payments-transportation-provider

Controls Over CUNY Fully Integrated Resources and Services Tool (Follow-Up)

… included in our initial report, Controls Over CUNY Fully Integrated Resources and Services Tool ( 2015-S-34 ). Background CUNY is the largest urban university in the United States, consisting of 24 institutions. The CUNY Fully Integrated Resources and Services Tool …

https://www.osc.ny.gov/state-agencies/audits/2018/09/25/controls-over-cuny-fully-integrated-resources-and-services-tool-follow

Contract with EBSCO Subscription Services, Inc. (Follow-Up)

… Purpose To determine the extent of implementation of the three recommendations included in our initial audit … To determine the extent of implementation of the three recommendations included in …

https://www.osc.ny.gov/state-agencies/audits/2013/05/13/contract-ebsco-subscription-services-inc-follow

Assessment and Collection of Selected Fees and Penalties (Follow-Up)

… had not collected about $3.8 million in fees and penalties for the Public Work Enforcement Fund (Fund), the boiler … in addressing the issues identified in our initial report. For example, the Department has: Improved its methods used to … supported, opposed nor recommended a bill submitted for a legislative change in the asbestos abatement fee …

https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-follow

Fund Financial Data – 2022 Financial Condition Report

… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …

https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-data

Compliance With School Safety Planning Requirements (Follow-Up)

… additional guidance. For example, DOE’s District Safety Team must develop a comprehensive district-wide school safety … to provide information on any actions that are planned to address the unresolved issues discussed in this follow-up. …

https://www.osc.ny.gov/state-agencies/audits/2024/01/11/compliance-school-safety-planning-requirements-follow

Fund Financial Data – 2021 Financial Condition Report

… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …

https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-data