Search
Online Services
… We offer a growing list of secure Online Services for customers, clients and business partners. … E-News about the New York State & Local Retirement System Report government fraud Request copy of a legal opinion …
https://www.osc.ny.gov/online-servicesFile Your Vendor Responsibility Questionnaire
… Complete or update your Vendor Responsibility Questionnaire online. Filing online is the easiest and fastest way to … using the same online service. How to get started Log in or enroll in the VendRep System to file or view the …
https://www.osc.ny.gov/state-vendors/vendrep/file-your-vendor-responsibility-questionnaireVillage of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… Background The Village of Westhampton Beach is located in the Town of Southampton, in Suffolk County, and has a population of approximately … the financial software are not given to someone involved in financial operations. Routinely generate and review the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… 15, 2013. Background The Village of Bolivar is located in Allegany County. The Village is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 145,000 …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-0Urban Choice Charter School – Information Technology (2013M-53)
… Background The Urban Choice Charter School is located in the City of Rochester and is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… and financial software access controls were adequate. As a result, data and personal, private and sensitive … at greater risk for unauthorized access, misuse, or loss. In addition to finding sensitive information technology (IT) … and three individuals unnecessarily shared access to a user account with administrative permissions. As a result, …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsLewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… fees included certain revenues and other fees collected by LCIDA that the agreements did not specify would be paid to … LCIDA paid a fee for one project which was not approved by the Board. Had the Board exercised appropriate oversight, …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1Town of Pulteney – Financial Management and Information Technology (2012M-177)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and controls over information … May 30, 2012. Background The Town of Pulteney is located in Steuben County and has a population of 1,285. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-pulteney-financial-management-and-information-technology-2012m-177State Comptroller DiNapoli Releases Municipal Audits
… over to the Office of the State Comptroller as abandoned property. Auditors also found the county clerk is not … of the State Comptroller. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-auditsVillage of Middleport – Water and Sewer Rents (2013M-313)
… Purpose of Audit The purpose of our audit was to review the Village’s water and sewer rent activity for the period April 18, 2012 … 3, 2013. Background The Village of Middleport is located in Niagara County and has approximately 1,840 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313State Comptroller DiNapoli Releases Municipal Audits
… property exemptions were not always properly applied for or supported. Of the 99 property tax exemptions that auditors reviewed, 75 of the exemptions totaling over … records, with no oversight. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsOlean City School District – Financial Management (2016M-210)
… Purpose of Audit The purpose of our audit was to review the District’s financial management and budgeting … $38.9 million. Key Findings Appropriated fund balance was not needed in the annual budgets for the past three years … estimates of appropriations based on actual needs to avoid levying more taxes than needed. Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Town of Coventry - Town Clerk/Tax Collector (2021M-180)
… remitted and reported collections accurately and in a timely manner. Key Findings The Clerk did not record, deposit, remit or report all collections in a timely manner. As a result, the Town’s collections were … property tax collections and Clerk fees accurately and in a timely manner. Deposit all collections within the …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Boquet Valley Central School District – Procurement (2021M-132)
… requirements. Procure goods and services not subject to the competitive bidding requirements in compliance with … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Boquet …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… located in the City of Buffalo, Erie County, is governed by a Board of Trustees that currently has seven members. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Byram Hills Central School District - Fixed Assets (2019M-153)
… Determine whether fixed assets were recorded and accounted for properly. Key Findings The Board did not approve the … Determine whether fixed assets were recorded and accounted for properly …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/byram-hills-central-school-district-fixed-assets-2019m-153Hamburg Central School District - Continuing Education (2019M-11)
… accounted for. Key Findings Incompatible duties were not properly segregated or monitored. The Board and District officials have not established written policies and procedures … education cash receipts are properly accounted for due to internal control weaknesses. Key Recommendations Segregate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-continuing-education-2019m-11Town of Broadalbin - Records and Reports (2018M-63)
… complete and accurate accounting records and reports to allow the Board to properly manage the Town’s finances. Key Findings The … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63Madison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)
… job duties. Ensure that a payroll clerk is not involved in the payroll certification process. … MadisonOneida Board …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239