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Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… centrally located food distribution center serving Cayuga, Cortland, Madison, Oneida, Onondaga, Oswego and Wayne …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overVillage of Richmondville – Disbursements (2012M-178)
… to July 16, 2012. Background The Village of Richmondville is located in Schoharie County. The Village has 918 residents; its … were inappropriately paid prior to Board audit. There is a lack of segregation of duties within the payroll and …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178College at Brockport – 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 … and travel agency fees. As part of a statewide initiative to determine whether the use of travel money by selected …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-brockport-selected-employee-travel-expensesComptroller DiNapoli Releases Municipal Audits
… the state Justice Court Fund on time. Village of Perry – Water Accountability (Wyoming County) Village officials do not have written procedures for reconciling the water produced by the village’s water system, as measured by master meter readings, with the water billed to customers. For the …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Village of Bellerose – Procurement and Cash Receipts (2014M-218)
… located in the Town of Hempstead in Nassau County and has a population of approximately 1,200. The Village is governed by an elected five-member Board of Trustees. Budgeted … Key Findings Village officials do not require the use of a purchase order system when making purchases and do not …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218State Agencies Bulletin No. 1855
… Department ID(s) associated with their agency as listed in the Control-D Report NPAY529 (Agency’s Address Listing). … along with the correct agency name/return address in the email. NOTE: Changes made to the agency return …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1855-verification-agency-return-address-employee-form-w-2-wage-and-taxCollege at Cortland – Selected Employee Travel Expenses
… by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the period April 1, 2008 to … by selected government employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/college-cortland-selected-employee-travel-expensesTown of Amenia – Leave Accruals (2013M-361)
… employees were receiving the amount of compensation and leave accruals approved by the Board for the period … The Town of Amenia is located in Dutchess County and has a population of approximately 4,400. The Town is … by a Town Board which comprises the Town Supervisor and four elected Board members. Budgeted expenditures for the …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
Determine whether the Gates Fire District District Board of Fire Commissioners Board and officials properly planned for longterm financial and capital needs
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… $43,439 lacked both an itemized invoice or receipt and a documented School purpose. In addition, the Chief Education Officer (CEO) and Chief … make purchases, prepare checks and modify or delete data in the financial software and the CEO signs checks. The lack …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23Comptroller DiNapoli Releases School Audits
… , Elmira City School District and Patchogue-Medord Union Free School District . “In an era of limited resources and … school finances and operations, my office continues to provide taxpayers the assurance that their money is being … is inadequate and not sustainable. Patchogue-Medford Union Free School District – Budget Review (Suffolk County) …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsRye City School District – Payroll (2024M-2)
… report – pdf] Audit Objective Determine whether Rye City School District (District) officials ensured overtime … Determine whether Rye City School District District officials ensured overtime was …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… they are appropriately aggregated to determine whether it is necessary to obtain Board approval or use competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41XI.18.A Executive Law Article 15-A- Participation by Minority Group Members and Women with Respect to State Contracts – XI. Procurement and Contract Management
… for MWBEs and to eliminate barriers to their participation in state contracts.” 1 Section 313 of the law requires … Agencies must evaluate “good faith” attempts to comply in deciding whether to grant or deny waiver requests. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18a-executive-law-article-15-participation-minority-group-members-and-women-respect-stateOrange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)
… Determine whether the Orange County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … Determine whether the Orange County County Department of Weights and Measures Department completed required testing …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)
… Library, such as signs identifying van accessible parking spaces and properly secured carpets at the entrance. … the Town and used for election polling, such as accessible parking spaces with access aisles and at least one van …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42Town of Albion – Supervisor’s Records and Reports (2024M-111)
… and accurate accounting records and financial reports. As a result, the Supervisor provided financial records and … revenue and a $109,000 expenditure for a storage building. In addition, budgetary transfers totaling $27,125 were … action. Appendix B includes our comment on an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … December 2022. The Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Cuddebackville Fire District – Board Oversight (2024M-94)
… financial operations or properly audit claims. As a result, the Board hindered their ability to make informed … from the ending cash balances in the accounting records by $638,485.The Board also used unrealistic budgetary … estimates that resulted in annual operating deficits and a declining fund balance. The Board did not: Ensure the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Electronic Reporting
… unlimited accounts Web-based application - no downloads required Secure communication - data is secure Complete and … Protocol (SFTP) or mailed files on CD, DVD or other media, you will need to use a different method to send your …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-reporting