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

… financial application access rights and permissions based on a user’s job responsibilities. As a result, compromised … to take corrective 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/2022/10/07/starpoint-central-school-district-network-access-and-application-user

Lewis County – Purchase Cards (2024M-41)

… Determine whether Lewis County’s (County) purchase card charges were properly approved, supported and for … purposes.  Key Findings  We reviewed 366 purchase card charges totaling $229,635 and determined the charges … prior approval is required by the County’s purchase card policy, 238 online purchases totaling $189,852 did not …

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

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

… report – pdf]   Audit Objective  Assess whether City of New Rochelle (City) officials could take additional steps … provided at selected City facilities. Key Findings  Of the 895 applicable physical accessibility components … access ramps, interior doorways with an operating width of at least 32 inches and wheelchair accessible lavatories in …

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)

… Brookhaven (Town) officials could take additional steps to increase physical accessibility to programs and services … Town officials could consider taking additional steps to increase physical accessibility at selected Town facilities. … assess the feasibility of taking additional steps to increase physical accessibility for the 66 components …

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

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

… the statutory limit on surplus fund balance and can result in taxpayers being taxed more than necessary. Specifically, … Maintain reserves at reasonable levels.  Except as noted in Appendix A, District officials generally agreed with our …

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)

… in Get Help Create Users and Assign Roles General Help for all transactions Procurement Contract/Amendment Help Revenue …

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

Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)

… and Deputy Director did not approve overtime hours prior to the WTP operators working overtime as required by the … in containing excessive amounts of overtime being charged to ratepayers.  Village officials agreed with our findings … recommendations and indicated they have initiated or plan to initiate corrective action. Appendix C includes our …

https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6

Port Ewen Fire District – Financial Management (2024M-157)

… safety, liquidity and yield – when investing available funds. District officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157

Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)

… January 1, 2011 through December 19, 2013. Background The Clinton Volunteer Fire Department, Inc. is a tax-exempt, … that provides fire protection services to the East Clinton Fire District in the Town of Clinton, Dutchess County. The Department has 43 volunteer …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financial

Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)

… Purpose of Audit The purpose of our audit was to determine whether the Department’s controls were adequate to ensure that financial activity was properly recorded and … the Towns of Denmark, Champion, Harrisburg and Pinckney to provide fire protection services, is governed by an …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activities

Town of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)

… 1, 2013 through October 31, 2014. Background The Town of Champion Great Bend Fire District, located in Jefferson … of the State, distinct and separate from the Town of Champion. The District is governed by an elected … Town of Champion Great Bend Fire District Internal Controls Over …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financial

State Agencies Bulletin No. 1767

… verification of the agency address that will be displayed on Employee Form W-2 for 2019. Effective Date(s) Immediately. … this limit. Please indicate “ Agency Return Address ” on the subject line and include your five-digit Department ID … , to ensure that the correct return address is printed on the Employee Form W-2 (Wage and Tax Statement) for 2019. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1767-verification-agency-return-address-employee-form-w-2-wage-and-tax

Town of Union – Financial Condition (2016M-192)

… inaccurate meters or both. Ensure that the Town bills for all water and sewer services based on accurate meter flows …

https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192

Rotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)

… and reported and that District moneys are safeguarded for the period January 1, 2012 through August 31, 2013. … elected members. The District’s budget totaled $330,888 for the 2013 fiscal year. Key Findings We found that, while … filed the District’s annual update documents (AUDs) late for the past five years and they failed to complete monthly …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financial

Kiantone 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 … for the 2013 fiscal year. Key Findings The Board generally does not provide adequate oversight of Department financial … not supported by appropriate documentation. The Treasurer does not provide adequate monthly reports. Key …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controls

DiNapoli Announces State Contract & Payment Actions for July 2014

… State Comptroller Thomas P. DiNapoli announced today his … million due to fraud, waste or other improprieties. As the state’s chief financial officer, DiNapoli’s office reviews contracts for all state agencies and certain contracts for state public … State Comptroller Thomas P DiNapoli announced today his …

https://www.osc.ny.gov/press/releases/2014/08/dinapoli-announces-state-contract-payment-actions-july-2014

State Agencies Bulletin No. 2368.1

… by employees if the employee has received sufficient notice and an opportunity to be heard. The DOL makes … to initiate the 509, Unemployment Insurance deduction. The notice will include the employee’s name, social security … Deduction code 433, Unemployment Insurance Owed. The notice will include the employee’s Empl ID, the total amount …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23681-instructions-use-deduction-code-433-unemployment-insurance-owed-and

State Agencies Bulletin No. 2368

… by employees if the employee has received sufficient notice and an opportunity to be heard. The DOL makes … to initiate the 509, Unemployment Insurance deduction. The notice will include the employee’s name, social security … Deduction code 433, Unemployment Insurance Owed. The notice will include the employee’s Empl ID, the total amount …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2368-instructions-use-deduction-code-433-unemployment-insurance-owed-and-new

State Agencies Bulletin No. 778

… Purpose To advise agencies that the use of fixed amounts or percentages for tax withholdings that are entered into PayServ does not … IT-2104 that has been submitted by an employee. According to Internal Revenue Service Publication 505 (Tax Withholding … To advise agencies that the use of fixed amounts or …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/778-fixed-amounts-tax-withholding

MTA Headquarters and MTA Capital Construction – Travel and Entertainment Expenses

… for the six constituent agencies. The MTA issued the All-Agency Travel Policy Directive entitled “Travel and Business … applied. Certain travel transactions lacked proper prior approvals, statements of purpose, or other required … documentation. Key Recommendations Revise the All-Agency Travel Policy Directive to require MTA’s travel agent …

https://www.osc.ny.gov/state-agencies/audits/2015/02/02/mta-headquarters-and-mta-capital-construction-travel-and-entertainment-expenses