Search
Camden Central School District - Claims Audit Process (2019M-124)
… 91 claims totaling $1.3 million (7 percent) paid during the audit period and found they were generally supported by … However, 45 claims totaling $471,138 were paid before the claims auditor’s approval and the claims auditor did not … totaling $945,478 before payment. Report the results of the claims auditing process directly to the Board. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124Management of Invasive Species (2019-S-26)
To determine if the Department of Environmental Conservation (Department) was effectively managing invasive species to prevent and mitigate the harmful...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s26.pdfDiNapoli: Former Throop Supervisor Pays Full Restitution After Pleading Guilty to Felony for Stealing $11,000 from Town
… Comptroller Thomas P. DiNapoli, Attorney General Letitia James, and the New York State Police announced today. William … personal gain,” DiNapoli said. “I thank Attorney General James and the New York State Police for their work in … interest, not using their office to enrich themselves,” James said. “William Tarby exploited his position to steal …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-throop-supervisor-pays-full-restitution-after-pleading-guilty-felony-stealing-11000Town of Warrensburg - Procurement (2014M-96)
… 31, 2013. Background The Town of Warrensburg is located in Warren County, has a population of approximately 4,100 and … Key Findings The Town’s purchasing policy was adopted in 1992 and has not been reviewed or adopted annually as … policy annually. Ensure that competitive bids are obtained in accordance with the purchasing policy. Ensure that …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-warrensburg-procurement-2014m-96II.4.B Basis of Accounting – II. New York State Financial Accounting
… The State prepares financial statements on three bases of accounting: cash, modified accrual and … The State prepares financial statements on three bases of accounting cash modified accrual and accrual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingColesville-Windsor Fire District – Board Oversight (2025M-74)
… the audit period back to January 1, 2019 and forward to November 12, 2025 to review the status of Annual Financial Report (AFR) … to complete this training within 270 days of their first day in office. Furthermore, a member of a town board may not …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74North Tonawanda City School District – Information Technology (2023M-102)
The objective of this audit is to determine whether North Tonawanda City School District officials properly secured user account access to the network and managed user account permissions in financial and student information applications.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/north-tonawanda-central-school-district-2023-102.pdfState Comptroller DiNapoli Releases State Audits
… on its CFR, as required. State Education Department: JCC of Mid-Westchester, Compliance with the Reimbursable Cost … For the three fiscal years ended June 30, 2014, JCC claimed $90,900 in ineligible costs for its rate-based …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-auditsUnclaimed Wages - Department of Labor
Unclaimed property subject to Section 1308 of the Abandoned Property Law includes any monies that are held and owing by the Department of Labor, received from o
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/unclaimed-wages.pdfTown of Berkshire – Justice Court Operations (2016M-425)
… 25, 2016. Background The Town of Berkshire is located in Tioga County and has a population of approximately 1,400. … 2016. The Court reported collecting approximately $6,800 in fines and fees from January 2015 through July 2016. Key … in a timely manner. Key Recommendations Pursue unpaid traffic tickets in a timely manner. Obtain training related …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425Selected Employees Travel Expenses (2012-S-92)
We recently audited the travel expenses of four employees of the Office of General Services (Office).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s92.pdfOversight of Waste Tire Site Cleanup and Use of Waste Tire Fees (2018-S-43)
To determine if the Department of Environmental Conservation is adequately monitoring and timely abating waste tire sites and whether the waste tire fee ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s43.pdfCUNY Bulletin No. CU-864
… is to provide agency instructions for processing the CUNY 2026 rate increases for Electrician titles. Affected … Workers. The Consent Determination provides for a 2026 rate increase for employees in the titles … Electrician and Electrician’s Helper. Effective Dates: The 2026 rate increases for the Electrician titles are effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-864-cuny-2026-rate-increases-electrician-titlesInventory Controls
… personnel are required to receive inventory shipments and scan the devices into ITSM. Next, in-stock devices are …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controlsHerkimer County Industrial Development Agency – Claims Auditing (2022M-12)
… ] Audit Objective Determine whether the Herkimer County Industrial Development Agency’s (HCIDA) claims were … Determine whether the Herkimer County Industrial Development Agencys HCIDA claims were adequately …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/04/08/herkimer-county-industrial-development-agency-claimsComptroller DiNapoli and A.G. Schneiderman Announce Indictment of Former West Ghent Volunteer Fire Company Treasurer for Allegedly Embezzling Fire Company Money
… (46), for allegedly embezzling over $55,000 from the West Ghent Volunteer Fire Company. An indictment unsealed … Thomas P. DiNapoli said. "But Gail Cesternino, then West Ghent's VFC secretary/treasurer, allegedly fleeced her … 46 for allegedly embezzling over $55000 from the West Ghent Volunteer Fire Company …
https://www.osc.ny.gov/press/releases/2017/04/comptroller-dinapoli-and-ag-schneiderman-announce-indictment-former-west-ghent-volunteer-fire-companyState Agencies Bulletin No. 1051
… the new biweekly wage amount will be used. The military wages on record for a pay period will be compared to the … to receive a biweekly stipend. For any Military Leaves under this benefit that first occur after 1/01/11, the salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1051-extension-military-and-training-leave-benefits-and-stipendsDiNapoli: Statewide Foreclosure Activity Still Well Above Prerecession levels
… New York state continues to have high levels of foreclosure activity with new foreclosure filings remaining significantly higher than prerecession … continue efforts to help homeowners and stem the spread of foreclosure-induced blight.” Foreclosure filings rose …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-statewide-foreclosure-activity-still-well-above-prerecession-levelsLocal Sales Tax Collections Up 4.5 Percent in 2025 Over Prior Year
Local Sales Tax Collections Up 4.5 Percent in 2025 Over Prior Year
https://www.osc.ny.gov/files/local-government/publications/pdf/2025-sales-tax-annual-report.pdfSafe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
Determine if 17 school districts used their resources and two charter schools used their financial resources to implement district-wide school safety plans.
https://www.osc.ny.gov/files/local-government/audits/pdf/global-2019-ms-1.pdf