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Town of Wilson – Fuel Procurement and Monitoring (2024M-131)

… $117,720 without competition. Did not secure access to the fuel pumps or maintain records for fuel usage or … the Town’s fuel tanks without a key fob or other control to ensure only Town employees used the fuel for Town … business. Because officials did not establish controls to safeguard the Town’s fuel, Town officials cannot ensure …

https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131

City of Rensselaer – Accounting Records and Reports (2023M-26)

… and $2.2 million, and transactions were not entered in a timely manner. Bank reconciliations were not prepared in a timely manner or clearly documented and discrepancies, … not explained. Independent audit reports were not issued in a timely manner and identified deficiencies in internal …

https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26

Town of Albion – Supervisor’s Records and Reports (2024M-111)

… accounting records and provided reliable financial reports to the Town Board (Board). Key Findings The … activity. The Supervisor’s 2023 revenue and expenditure budget-to-actual reports were not accurate. For example, the … expenditure for a storage building. In addition, budgetary transfers totaling $27,125 were improperly reported as actual …

https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111

2024 Year in Review: Fiscal Responsibility, Stewardship and Transparency

… 2024 Year In Review FISCAL RESPONSIBILITY STEWARDSHIP … of the Office of the New York State Comptroller in 2024 …

https://www.osc.ny.gov/reports/2024-year-in-review

Fairview Fire District – Payroll and Leave Accruals (2024M-96)

… not provide adequate oversight, segregate payroll duties or develop compensating controls or develop written policies and procedures for these duties. … $55,407 in overtime payments that could have been avoided or reduced. Key Recommendations Ensure employees are paid …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96

Division of Housing and Community Renewal No. DH-130

… 03/28/2024 04/24/2024 Eligibility Criteria: Performance Advance Employees in graded positions (Grade 001-032) and NS … are eligible for the April 2024 DC 37 RRSU Performance Advance provided the employee: • Is in a BU67 position on … last rating date; and • Did not receive a performance advance in October 2023. Promotion Recalculation Employees …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-130-april-2024-district-council-37-dc-37-performance

XI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management

… the State Finance Law, for the pre-audit of certain State contracts. This section provides guidance to State agencies … Amendments Subject to OSC Review Timely Submittal of Contracts Submission and Retention of Bids/Proposals … Termination Provisions Uniform Statutory Provisions for Contracts Authorized Signatures Contract Signature Page …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overview

Village of Catskill – Accounting Records and Reports (2024M-66)

… and did not provide timely, accurate or adequate reports to the Village Board (Board).As a result, the transparency of … $1.7 million and did not: Reconcile bank balances to the general ledger cash balances. As a result, there is a … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66

Village of Lake George – Records and Reports (2024M-82)

… complete, accurate and timely records and reports to allow the Village Board (Board) to effectively manage the Village’s financial operations. … The Treasurer and former Board-appointed Secretary to the Mayor (Secretary) did not properly fulfill their …

https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82

The Transportation and Warehousing Sector in New York City

… 2022, the transportation and warehousing sector in the City has regained 82 percent of pandemic job losses, while … the nation fully recovered its losses by October 2020. The New York metropolitan area ranks first among the top 10 …

https://www.osc.ny.gov/reports/osdc/transportation-and-warehousing-sector-new-york-city

Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)

… complete, accurate and up-to-date financial records and reports. Key Findings The current and former … complete, accurate or up-to-date financial records and reports. As a result, the Village Board (Board) lacked the … $10.5 million that related to the processing of bank transfers, payroll, real property taxes and cash receipts and …

https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136

Town of Elbridge – Payroll and Leave Accruals (2024M-141)

… Key Findings Town officials did not ensure that all payroll payments were accurate, supported and authorized and … that: The Town Supervisor (Supervisor) approved payroll without having any information regarding the numbers … will help the Board and Town officials improve their payroll and leave accrual processes. Town officials agreed …

https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141

IX.11.A Single Audit Act Accounting and Reporting Requirements – IX. Federal Grants

… New York State is subject to specific accounting and administrative requirements for … the SFS is the primary source of information relating to the status of federal grant funds. The federal award and … contained in the state’s accounting system are essential to assure that information provided to the Federal Government …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11a-single-audit-act-accounting-and-reporting-requirements

Town of Perth – Supervisor’s Records and Reports (2024M-149)

… Supervisor (Supervisor) maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively … The Supervisor did not maintain complete, accurate and timely accounting records or provide adequate financial …

https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149

City of Middletown – Payroll and Leave Benefits (2024M-26)

… including potential overpayments totaling $191,253. As a result, the City paid employees for time they did not work … Ensure employees worked the hours that they were scheduled to work and were paid for working. Establish City-wide … of our findings but indicated they have initiated or plan to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26

Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)

… Maintain proper financial records. File the AFR in a timely manner. Annually audit the Supervisor’s records. …

https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140

DeRuyter Central School District – Lead Testing and Reporting(S9-25-4)

… Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing … did not have a sampling plan to identify all water outlets for sampling or exemption. While the former Head of Buildings …

https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4

Truxton Academy Charter School – Tuition Billing and Collections (2025M-8)

… [read complete report – pdf] Audit Objective Determine whether Truxton … school districts of residence (resident districts) $84,689 for State aid attributable to students receiving special … New York State Education Department (NYSED) guidance for calculating State aid, did not always maintain necessary …

https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8