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Sidney Central School District - Financial Management (2019M-243)
… reported fund balances exceeded its statutory limit in all three fiscal years. After adding back unused appropriated …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Border City Hose Company – Financial Oversight (2025M-39)
… even the limited oversight responsibilities outlined in the Company’s bylaws. Instead, certain officers hindered … of grand larceny for allegedly stealing from the Company. In July 2024, the former Director/Chief pleaded guilty to … of $18,772.53. The Company reorganized as a social club in 2024; therefore, there was no official response to this …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/border-city-hose-company-financial-oversight-2025m-39Town of Oxford – Procurement (2024M-88)
… Determine whether the Town of Oxford (Town) officials used a competitive process to procure goods and services. … Determine whether the Town of Oxford Town officials used a competitive process to procure goods and services …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… We reviewed 50 assets with a combined purchase price totaling approximately $259,900 and determined that 10 … on the inventory list. A camcorder with a purchase price of $1,700 could not be located or accounted for. A telecommunications switch with a purchase price of $1,500 was still active on the inventory list but …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mTown of Stafford – Capital Projects (2024M-17)
… water districts was paid for by taxpayers not living in or receiving benefit from these water … the Board. Include eligible expenditures totaling $3,496 in the grant reimbursement applications. As a result, the … Appendix B includes our comments on issues raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17Tompkins County – Consumer Protection: Accuracy of Weights and Measures (S9-24-7)
… and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … maintained. Key Findings The Department did not complete all required testing of weighing and measuring devices or … and Measures Department completed required testing of all weighing and measuring devices used to price goods and …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/tompkins-county-consumer-protection-accuracy-weights-and-measures-s9-24-7Wyoming County – Consumer Protection: Accuracy of Weights and Measures (S9-24-10)
… and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … of Weights and Measures (Director) did not complete all required testing of weighing and measuring devices or … regulations and AML. Maintain a complete inventory of all businesses. County officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/wyoming-county-consumer-protection-accuracy-weights-and-measures-s9-24-10CUNY Bulletin No. CU-439
… Account Program who have a CUNY Pre-Tax Transit Benefit (code 438) biweekly deduction which currently exceeds $62.50 … adjusted the bi-weekly CUNY Pre-Tax Transit Benefit (code 438) deduction amount to $62.50 for those employees … be directed to the CUNY University Benefits Office at (646) 313-8231. Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-439-2012-cuny-pre-tax-transit-rate-changesState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Montgomery County – Supplemental Nutrition Assistance Program (SNAP) and … Town of Wilson – Fuel Procurement and Monitoring (Niagara County) Town officials did not properly procure, monitor or …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have … New York State Comptroller Thomas P DiNapoli today announced the following school district audits have …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0Account Authorization Form
… Account Authorization Form (link opens in new window) Note: this form has been posted in Adobe Acrobat PDF format and may be … After filling out the form have your Account Authorization Form notarized and …
https://www.osc.ny.gov/online-services/account-authorization-formIX.12 Overview – IX. Federal Grants
… https://www.govinfo.gov/content/pkg/CFR-2018-title31-vol2/xml/CFR-2018-title31-vol2-part205.xml Guide to Financial Operations REV. 03/31/2025 …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix12-overviewCost-Saving Ideas: Capital Planning for Local Governments and School Districts
… you must develop a long-term plan. The plan should address how you monitor and maintain assets and how much you can spend within your budget. By developing a … unexpected, such as sudden road or building closures or cost overruns. Benefits of Capital Planning Multiyear capital …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-planning-local-governments-and-school-districtsExamination of Penalties and Interest Payments
… the Workers’ Compensation Board (WCB) for late payment of medical and compensation claims. Background The Workers’ Compensation Law (Law) authorizes medical providers and injured workers to report late medical and compensation payments to the WCB when insurance …
https://www.osc.ny.gov/state-agencies/audits/2018/08/01/examination-penalties-and-interest-paymentsJefferson County Probation Department – Restitution Payments (S9-20-10)
… restitution obligations. The Department retained $18,589 in restitution that could have been used to pay victims with … Department cannot account for $1,879 that was deposited in the restitution account. In addition, officials did not maintain an accurate list of unsatisfied restitution orders, make undisbursed …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10Seneca County Probation Department – Restitution Payments (S9-20-7)
… Determine whether the Seneca County County Probation Department Department officials …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7Canajoharie Central School District – Fuel Purchasing (2021M-170)
… [ read complete report - pdf ] Audit Objective Determine whether Canajoharie Central … through the Office of General Services (OGS) fuel card services contract during the audit period. The Board did … high-credit risk fees totaling $1,321 for May and June 2021, the District’s incomplete records prevented us from …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170Town of Butternuts – Disbursements (2021M-62)
… the use of debit cards. Discontinue allowing the service provider access to the Town bank account. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… a result, neither the Company nor we were able to confirm all money was properly deposited, disbursed and accounted … oversight of collections and disbursements. Ensure all collections are properly supported and deposited in full. Ensure all disbursements are properly supported and authorized by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andAdirondack Central School District – Information Technology (2022M-61)
… communicated confidentially, we found: An IT service provider was paid $526,500 but officials did not have a … service level agreement (SLA) to clearly identify the provider’s responsibilities and specific services to be …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61