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Seneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)
… of businesses or update the inventory of devices. All six complaints did not include documentation to show the results … records, including an inventory of devices and consumer complaints. County officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… awareness training. Review and assess the need for 292 inactive network user accounts. In addition, the District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Town of Saranac – Payroll (2014M-289)
… over payroll for the period January 1, 2013 through July 31, 2014. Background The Town of Saranac is located in … over payroll for the period January 1 2013 through July 31 …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… - pdf] Purpose of Audit The purpose of our audit was to evaluate internal controls over the Village’s financial … community and youth services and fire protection services to its residents. Budgeted appropriations for the 2015-16 … Lack of oversight by the Board allowed the Treasurer to misappropriate Village funds and make questionable …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256Onondaga County – Court and Trust Funds (2025-C&T-3)
The purpose of our review was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January 1 2024 through September 3 2025
https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3Red Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… organization located in the Village of Red Creek, Wayne County. The Company provides fire protection and rescue …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialCrittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… the financial activities and documentation for the daily lottery account. Key Recommendations Verify that … and adopt policies and procedures regarding the daily lottery activities and ensure that only the Board-approved … Treasurer manages the financial activities of the daily lottery account, retaining all ticket stubs sold and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsGreece Central School District – Procurement of Professional Services (2024M-129)
… (Board) and District officials sought competition for the procurement of professional services. Key Findings … and District officials did not always seek competition for professional services. As a result, officials cannot … provide documentation to support the competition process for 33 professional service providers that were paid $2.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mBarnard Fire Department – Financial Controls (2015M-134)
… and reported and that Department moneys were safeguarded for the period January 1, 2013 through December 31, 2014. … District and provides fire protection and rescue services for the District’s taxpayers. Expenditures for the 2014 fiscal year totaled approximately $245,000. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Allegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… and reported and that Company money was safeguarded for the period January 1, 2013 through April 28, 2014. … The Treasurer did not offer a legitimate Company purpose for $7,123 in cash withdrawals. The President did not appoint … reports to the Board. Develop and implement procedures for Company officials to follow during and after fundraising …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176State Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Town of Bath – Real Property Tax Exemptions Administration (Steuben County) … District – Board Oversight (Jefferson County) Auditors tested 75 of 480 disbursements made during the audit period, totaling $31,300, and found that 15 totaling $7,159 were not audited and approved by the …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0Implementation of the Security Guard Act
… the requirements for security guards under the Security Guard Act. The audit covered the period from April 1, 2016 to … of the General Business Law – referred to as the Security Guard Act (Act) – requires that individuals must have a valid security guard registration issued by the Department before working as …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/implementation-security-guard-actState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of Lee – Financial Management (Oneida County) The board did not …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Bay Shore Fire District , Hartsdale Volunteer Fire Company , … their money is being spent appropriately and effectively." Bay Shore Fire District – Time and Attendance Records … P DiNapoli today announced his office completed audits of Bay Shore Fire District Hartsdale Volunteer Fire Company Town …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-1Retirement System Membership – State Police Plan
… of the New York State Division of State Police, which falls under New York State’s Executive Department. …
https://www.osc.ny.gov/retirement/publications/1518/retirement-system-membershipRetirement System Membership – Regional State Park Police Plan
… Police officers and paid firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members … Plan Coverage If you are employed as a regional state park police officer with the New York State Office of Parks, …
https://www.osc.ny.gov/retirement/publications/1867/retirement-system-membershipXI.12.A Toll-Free Services – XI. Procurement and Contract Management
… Numerous New York State agencies use toll-free telephone numbers to disseminate information and allow the … to ensure vendors only charge agencies for toll-free telephone numbers that belong to them. When initially … not meet its needs, the agency should procure toll-free telephone numbers in accordance with the State’s Procurement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12a-toll-free-servicesSelected Aspects of Discretionary Spending
… the State University Construction Fund’s discretionary spending complied with its guidelines and was reasonable, … The audit identified a total of $4.6 million of Fund spending, which was discretionary in nature. Each public … and procedures specifying which types of discretionary spending are appropriate and the dollar thresholds for each. …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/selected-aspects-discretionary-spendingAnthem Blue Cross – Coordination of Benefits With Medicare
… with Anthem Blue Cross (Anthem) to administer the Hospital Program of the Empire Plan. The Hospital Program includes coverage for inpatient and outpatient services provided by a hospital, skilled nursing facility, or hospice. Many …
https://www.osc.ny.gov/state-agencies/audits/2024/08/19/anthem-blue-cross-coordination-benefits-medicareSchuyler County – Treasurer’s Office (2014M-186)
… 1, 2011 through September 11, 2013. Background Schuyler County has a population of 18,340 and is governed by eight part-time Legislators. The County’s budgeted appropriations for 2013 were $45.2 million. The elected County Treasurer is the County’s chief fiscal officer. The …
https://www.osc.ny.gov/local-government/audits/county/2014/10/03/schuyler-county-treasurers-office-2014m-186