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Brushton-Moira Central School District – Tuition Billing (2023M-158)
… District (District) officials properly billed tuition for nonresident foster care students enrolled at the … Findings District officials did not properly bill tuition for nonresident foster care students enrolled at the … and collected $12,452 in tuition it was not entitled to for the 2019-20 through 2021-22 school years. District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158Village of Afton – Claims Auditing and Disbursements (2023M-177)
… audit claims. As a result, payments were made prior to audit, for unsupported claims and for inappropriate … reviewed: 53 claims totaling $13,356 were paid prior to audit and one claim totaling $793 did not include adequate … Discontinue authorizing the Clerk-Treasurer to pay claims in advance of audit and ensure claims contain …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… 1,045 days late and as of October 31, 2023, audits for 2019 through 2022 were not completed and were already … no independent verification that funds have been accounted for and transparency was diminished. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Town of Throop – Highway Department (2021M-115)
… to 2021, agree, in writing, to expenditures for highway repair and improvement as required. As a result, the Board’s … ability to sufficiently plan and budget for long-term road maintenance was diminished. Enter into written shared … Recommendations Annually agree, in writing, on highway repair and improvement expenditures. Maintain a complete, …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Town of Byron – Procurement (2024M-11)
… the Town of Byron (Town) officials complied with New York State General Municipal Law (GML) and Town policy when … officials complied, they may have saved money by using a State fuel contract and may have paid less for other goods … the Town paid approximately $4,000 more than the State contract price for the more than 16,700 gallons …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Erie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… the Board after the employee began work. Properly monitor hours worked by PTEs . Two PTEs worked in excess of the … a timesheet or provided adequate documentation to support hours paid; six of the 26 PTEs reviewed did not maintain … PTEs complete and submit signed timesheets to support hours worked. BOCES officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payrollVillage of Stamford – Claims Audit (2022M-197)
… prior to payment. As a result, disbursements were made for unsupported and/or improper claims and were not in the taxpayers’ best interest. During the audit period, the … audit of claims. Ensure that Village personnel involved in the procurement process are aware of, and comply with, …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197West Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… whether the Board of Directors (Board) ensured that cash disbursements were properly approved, accurately … purposes. Key Findings The Board did not ensure that cash disbursements were properly approved, accurately … audit west webster volunteer fire cash disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashSouthern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… Educational Services (BOCES) officials secured nonstudent network user accounts, maintained adequate inventory records … BOCES officials did not adequately secure nonstudent network user accounts, maintain complete and accurate IT … officials, we determined that: 101 enabled nonstudent network accounts were no longer needed and, if accessed by …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyTown of Tompkins Fire District – Board Oversight (2023M-33)
… filed the District’s required annual update document (AUD) for fiscal years 2021 and 2022 . As of May 10, 2023, the … AUD was 435 days late and the 2022 AUD was nine days late. In addition, two certificates of deposit (CDs) totaling $75,789, were not recorded in the District’s accounting records.The CDs date back to at …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33Chatham Central School District – Financial Management (2023M-11)
… over $1.3 million of fund balance they did not need or use to finance operations; therefore, taxpayers were taxed more … million without demonstrating they were reasonably funded. For example, the Unemployment insurance reserve has about $747,000, enough to pay annual claims for 14 years. Workers’ compensation …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Saratoga Springs City School District – Procurement (2023M-25)
… process when others use his signature. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25South Kortright Central School District – Claims Audit (2023M-69)
… we reviewed lacked necessary supporting documentation. In addition, we determined that: The Board did not comply … action. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69State Agencies Bulletin No. 2368.1
… 26, 2025. Purpose: The purpose of this bulletin is to provide agencies with updated information on the use of … affected. Background: The State Comptroller is authorized to offset State payments in order to collect State debts, if due process is provided. … The purpose of this bulletin is to provide agencies with updated information on the use of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23681-instructions-use-deduction-code-433-unemployment-insurance-owed-andDiNapoli Announces State Contract & Payment Actions for July 2014
… - Hurricanes Irene and Lee Hazard Mitigation $17.8 million in grants to 16 municipalities, including the town of Conklin … $894,000 contract with Swank Motion Pictures Inc. for a public performance license to show motion pictures at … spending and nearly 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-announces-state-contract-payment-actions-july-2014Seaford Union Free School District – Capital Assets (2024M-112)
… graphics card is a computer component that renders images, videos and animations on a computer screen. 2 We estimated …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112State Agencies Bulletin No. 2368
… by 2368.1 Purpose: The purpose of this bulletin is to provide agencies with updated information on the use of … affected. Background: The State Comptroller is authorized to offset State payments in order to collect State debts, if due process is provided. … The purpose of this bulletin is to provide agencies with updated information on the use of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2368-instructions-use-deduction-code-433-unemployment-insurance-owed-and-newKiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… The Kiantone Independent Fire Department, Inc. is located in the Town of Kiantone, in Chautauqua County. The Department contracts with the Town …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsComptroller DiNapoli Releases Municipal Audits
… amount of water sold to customers on a monthly basis. In 2014, however, 43 percent of the water produced was …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0West Niles Fire Company – Financial Activities (2017M-205)
… events or adopt a code of ethics as required by New York State General Municipal Law. The bylaws provided limited …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205