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Town of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… June 19, 2014. Background The Town of Cameron is located in Steuben County and has a population of approximately 945. The Town is governed by an … the Justice Court. Court records show that nearly $29,000 in fines, fees, surcharges, bail and restitution was …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mTown of Kent – Procurement and Information Technology (2017M-85)
… have a current contract with the IT consultant. Multiple game programs had been downloaded onto Town computers. In …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Beacon City School District -- Budget Review (B6-15-4)
… evaluation of the District’s preliminary budget for the 2015-16 fiscal year. Background Chapter 308 of the … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … obligations are outstanding, their preliminary budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not maintain complete, accurate and up-to-date accounting records and reports. Without accurate, … the Town Board’s (Board) and Town officials’ ability to monitor financial affairs, make sound financial decisions …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Merrick Union Free School District – Financial Management (2024M-64)
… report – pdf] Audit Objective Determine whether the Merrick Union Free School District (District) Board of … Determine whether the Merrick Union Free School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… by GML Section 30 and Village Law Section 4-408. Although our review did not identify any significant fiscal concerns … fiscal activities. Village officials generally agreed with our recommendations and indicated they have taken or will …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Lewis County – Purchase Cards (2024M-41)
… Audit Objective Determine whether Lewis County’s (County) purchase card charges were properly approved, supported and … for appropriate purposes. Key Findings We reviewed 366 purchase card charges totaling $229,635 and determined the … Although prior approval is required by the County’s purchase card policy, 238 online purchases totaling $189,852 …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Electronic Documents Submission System (EDSS)
… the Authorizer’s Online Services account with the New York State Office of the State Comptroller (OSC). Online … of establishing a user account in Online Services with the New York State Office of the State Comptroller (OSC) to … The Office of the New York State Comptroller OSC has implemented another phase …
https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edssPort Ewen Fire District – Financial Management (2024M-157)
… complete report – pdf] Audit Objective Determine whether the Port Ewen Fire District’s (District) Board of Fire Commissioners (Board) properly managed the District’s financial operations. Key Findings The Board … Determine whether the Port Ewen Fire Districts District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157Valley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… 1, 2014 through December 31, 2015. Background The Valley Stream Thirteen Union Free School District is located in the Village of Valley Stream, Nassau County. The District, which operates four … Valley Stream Thirteen Union Free School District Purchasing 2016M204 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… Fire Department Headquarters, such as access ramps with railings on both sides and mats with secured edges at the …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)
… 48 components at the Town Hall, such as at least one van accessible parking space and an accessible route with … components at the Animal Shelter, including at least one van accessible parking space and mats with secured edges at …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45CUNY Bulletin No. CU-279
… on the payroll register. The earnings description “HB Buyout” and the payment amount will appear on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-279-cuny-health-benefits-buy-out-waiver-program-payment-cycleState Agencies Bulletin No. 1351
… address for Form W-2 also changes the return address for direct deposit advices. Agency Response Deadline Agencies who need … W-2 Wage and Tax Statements for 2014. OSC Actions OSC will update PayServ with the agency name and address provided. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1351-verification-agency-return-address-employee-form-w-2-wage-and-taxVillage of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… approved, monitored and controlled overtime costs of water treatment plant (WTP) employees. Key Findings Village … or control overtime costs of WTP employees. As a result, water customers may have been unnecessarily burdened with … paid of approximately $1.1 million. The current Chief Water Operator accounted for the majority of the non-weekend …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Crown Point Fire District – Board Oversight (2024M-29)
… adequately oversaw the District’s financial operations. Key Findings The Board did not adequately oversee the … District’s financial operations are adequately accounted for and reported. For the 24 months reviewed, the Board did … for three months; cash balances for two months; and bank reconciliations, bank statements and cancelled check …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… ensured meals and refreshments (meals) provided at BOCES meetings and events (meetings) were appropriate. Key Findings BOCES officials did not adequately support meals provided at meetings were appropriate, which increased the risk that … ensured meals and refreshments meals provided at BOCES meetings and events meetings were appropriate …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesVillage of Mexico – Financial Management (2023M-170)
… Key Findings The Board did not adopt realistic budgets or manage fund balance. As a result, more taxes were levied … fund; balances ranged between $839,530 and $1.1 million, or between 109 and 124 percent of the ensuing year’s budget. Did not consider historical or known trends of revenues and expenditures when developing …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Village of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
Village of Fleischmanns Financial Condition and ClerkTreasurers Duties 2017M30
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30Brentwood Union Free School District – Information Technology (2023M-83)
… awareness training and implementing an IT contingency plan. Key Findings The Board and District officials did not … user accounts, provide IT security awareness training as required by a Board-adopted policy or implement an IT … will be lost and the District may not be able to recover from a network disruption or disaster. In addition to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83