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Village of Frankfort – User Charges (2014M-117)

… Purpose of Audit The purpose of our audit was to examine whether Village officials ensured … 1, 2012 through January 30, 2014. Background The Village of Frankfort is located in the Town of Frankfort in Herkimer …

https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117

Town of Kendall – Justice Court (2013M-130)

… Purpose of Audit The purpose of our audit was to review the processes and procedures for … in Orleans County, has a population of approximately 2,700. The Town is governed by an elected Town Board …

https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130

Village of Middleburgh – Fiscal Operations (2013M-10)

… they were required to annually audit the Clerk-Treasurer’s records and reports, and therefore, did not audit any of the Clerk-Treasurer’s receipt or disbursement records. They have allowed the Clerk-Treasurer and Deputy to … work they perform. Key Recommendations Audit the financial records of the Clerk-Treasurer, at least annually, to verify …

https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10

State Comptroller DiNapoli Releases School District Audits

… Thomas P. DiNapoli today announced the following school district audits were issued. Broadalbin-Perth Central …

https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0

Town of Mohawk – Records and Reports (2013M-113)

… Purpose of Audit The purpose of our audit was to review the Supervisor’s accounting records and reports for … did not maintain accurate and complete accounting records to properly document assets, liabilities, fund balances, … or prepare accurate reports that would allow the Board to adequately monitor the Town’s financial operations. …

https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113

Travel Advisory No. 17

… , the employee’s supervisor and the agency are responsible for ensuring its employees, particularly those assigned to …

https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employees

Wayne County Probation Department – Restitution Payments (S9-20-6)

… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed … properly enforce restitution orders, notify the court when a probationer violated the court order or disburse … officials enforced restitution orders notified the court when a probationer violated the court order and disbursed …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6

Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)

… budgets, and the budgets presented were not in the proper form, as required. Inaccurate budgeting led to underestimated …

https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5

Town of Oyster Bay - Financial Condition Management (2020M-74)

… of the Town’s financial condition. Three of the Town’s funds have carried repeated fund balance deficits, while two other funds have accumulated unrestricted fund balances equal to at … least 45 percent of the next year’s budgets and no reserve funds were established. The Town has nearly $605 million in …

https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74

Institute of Technology at Utica/Rome – Selected Employee Travel Expenses

… Purpose To determine whether the use of travel monies by selected … and abuse.  The audit covers the period April 1, 2008 to March 31, 2011. Background New York State’s executive …

https://www.osc.ny.gov/state-agencies/audits/2013/02/28/institute-technology-uticarome-selected-employee-travel-expenses

Crown Point Fire District – Board Oversight (2024M-29)

… whether the Crown Point Fire District (District) Board of Fire Commissioners (Board) adequately oversaw the … reviewed, the Board did not receive Treasurer’s reports of collection and disbursement details for three months; cash … the District’s financial activity was diminished. As of December 31, 2023, required annual audits for 2017 through …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29

Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)

… which increased the risk that BOCES may have paid for unnecessary meals. BOCES paid $136,878 for meals provided at meetings during the audit period. We reviewed payments for meals totaling $63,009 provided at 80 meetings.  …

https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-services

Starpoint Central School District – Network Access and Application User Permissions (2022M-101)

… not disable 44 former employee network user accounts. Some of the former employees left the District 13 years ago. Limit …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-user

Lewis County – Purchase Cards (2024M-41)

… saved approximately $4,800 in travel expenses and sales tax.  Additionally, the third-party purchase card vendor …

https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41

Merrick Union Free School District – Financial Management (2024M-64)

… surplus fund balance from 19 percent at June 30, 2015 to 8 percent as of June 30, 2023, they consistently … Recommendations  Continue reducing surplus fund balance to comply with the statutory limit. Adopt budgets that … of appropriations and fund balance that will be used to fund operations.  Maintain reserves at reasonable levels.  …

https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64

Electronic Documents Submission System (EDSS)

… The Electronic Documents Submission System (EDSS) allows users to easily and securely submit data and documents to the NYS Office of the State Comptroller (OSC) …

https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edss

City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)

… steps to increase physical accessibility to programs and services provided at selected City facilities. Key … doorways with an operating width of at least 32 inches and wheelchair accessible lavatories in restrooms. 38 … Center, such as accessible parking spaces with signs and marked access aisles, interior signs with raised …

https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38

Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)

… report – pdf]  Audit Objective  Assess whether Town of Brookhaven (Town) officials could take additional steps to … provided at selected Town facilities. Key Findings  Of the 1,022 applicable physical accessibility components … Town officials should assess the feasibility of taking additional steps to increase physical accessibility …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45

DiNapoli Announces State Contract & Payment Actions for July 2014

… the playing field is level and taxpayers get the best value for their money. The independent audits ensure … moneys associated with revenues from the Seneca Allegany Casino, Seneca Buffalo Creek Casino and the Seneca Niagara … 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-2014

State Agencies Bulletin No. 1734

… becomes available. Therefore, employees will not receive a reissued check until approximately five to seven (5-7)) … Report will not be updated until the SFS blackout period has ended. Agency Actions Ensure employee direct deposit …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1734-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returns