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Saratoga Springs City School District – Procurement (2023M-25)
… requirements or maintain adequate supporting documentation for the purchases. This increased the risk that the District may have overpaid for goods and services and appear to have used favoritism. … $1.2 million). Maintain contract pricing documentation for 13 contracts (43 percent) totaling $471,156. Safeguard …
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)
… (20-a) when it appointed the Clerk of the Board as the deputy claims auditor. The claims auditor and deputy claims auditor, as part of their claims audit process, … policy. Key Recommendations Ensure the claims auditor and deputy claims auditor meet eligibility for appointment. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… (District) officials ensured the economical purchase of fuel. Key Findings District officials did not purchase fuel in the most economical manner or seek competition when purchasing fuel, as required. During the 30 month audit period, the … District officials ensured the economical purchase of fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19Jefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… officials appropriately evaluated projects prior to approval and subsequently monitored the performance of … did not appropriately evaluate all projects prior to approval or monitor the performance of businesses that … officials appropriately evaluated projects prior to approval and subsequently monitored the performance of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaTown of Allen – Town Clerk Collections (2024M-120)
Determine whether the Town of Allen Town Town ClerkTax Collector Clerk properly recorded deposited remitted and reported collections
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Hyde Park Fire and Water District – Procurement (2025M-31)
… when entering into a contract to purchase a ladder truck for $1.9 million or maintain written support to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31Eden Central School District – Capital Project Management (2024M-83)
… complete report – pdf] Audit Objective Determine whether the Eden Central School District (District) Board of … officials provided sufficient oversight of and managed the District’s 2022 capital project (project) in a transparent manner. Key Findings The Board and District officials did not provide adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83Town of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate to ensure that … did not maintain records showing how many people bought tickets or attended all fund-raising events. Key … monthly financial information. Ensure that Board minutes are complete and remain in the Company’s custody. Review and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overDiNapoli: Local Sales Tax Collections Grew 5.1% in November
… and Finance, and the amounts are based on estimates of what each municipality is due. In the third month of each calendar year quarter, these distributions are adjusted upward or downward, …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-sales-tax-collections-grew-5-point-1-percent-in-novemberState Agencies Bulletin No. 1881
… Purpose The purpose of this bulletin is to notify agencies of the $17,301 pensionable overtime earnings limit for Tier 6 … (7T) 2021 plan year. Affected Employees Tier 6 members of NYCERS, NYCTRS, and NYCBERS are affected. Background The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1881-2021-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsComptroller DiNapoli Releases Municipal Audits
… the Town of Berne , Town of Broadalbin , Lakeview Public Library , Village of North Syracuse , Town of Thurston , Town … verification by town officials. Lakeview Public Library – Tuition Reimbursement and Procurement (Nassau County) The library did not use competitive methods when procuring goods …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0Opinion 89-7
… This opinion represents the views of the Office of the State Comptroller at the time … that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (additional compensation for the board of assessment review for extra meeting) REAL …
https://www.osc.ny.gov/legal-opinions/opinion-89-7List of Agencies That Can Receive Electronic Invoices
… Higher Education Services Corporation* IOL01 Interest on Lawyer Account Fund JUS01 Justice Center for the Protection …
https://www.osc.ny.gov/state-vendors/portal/list-agencies-can-receive-electronic-invoicesBrooklyn Man Pleads Guilty in Check Theft Scheme
… cash and used it for personal expenses including food and shopping. He entered a Conditional Plea to Grand Larceny in …
https://www.osc.ny.gov/press/releases/2023/08/brooklyn-man-pleads-guilty-check-theft-schemeSuspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists (Follow-Up)
… Payments to Affiliated Brooklyn Dentists (Report 2010-S-64). Background The Department of Health (Department) … Medicaid Payments to Affiliated Brooklyn Dentists (2010-S-64) …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentists-followSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees (Follow-Up)
… of implementation of the nine recommendations included in our initial report, Selected Aspects of Collection of … makes efforts to collect unpaid tolls, $11.3 million in tolls were either written off ($5.4 million in On-the-Go, or OTG tolls) or uncollected ($2.3 in OTG tolls …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/selected-aspects-collection-bridge-and-tunnel-tolls-and-fees-followArkport Hose Company No. 1, Inc. – Treasurer (2026M-1)
… Company funds? Audit Period January 1, 2024 – December 11, 2025 Understanding the Audit Area A fire company treasurer … and its mission. From January 1, 2024, through July 31, 2025, the Treasurer deposited revenues and redeposited … resources. From January 1, 2024, through July 31, 2025, the Treasurer did not: Deposit revenues totaling $5,191 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/arkport-hose-company-no-1-inc-treasurer-2026m-1State Police Bulletin No. SP-156
… Addl Earnings: $1200 End Date: 10/31/15 Control-D Report After the automatic processing of the 2014 State Police … employee is appointed to an ineligible position effective after receiving the 2014 Expertise Pay, the payment cannot be … in the compensation calculation of any overtime earned after the date of the appointment. Therefore, the agency must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-156-2014-state-police-expertise-payGenesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… funds? Audit Period January 1, 2023 – September 22, 2025 Understanding the Audit Area A fire department treasurer … in December 2023. From January 1, 2023 through March 31, 2025, the Department deposited revenues totaling $140,285 and … of Directors (Board) lacked reliable information that was needed to manage the Department’s financial activities or …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122DiNapoli: Major Retailers Agree to Stronger Supplier Oversight
… in a Bangladesh factory collapse one year ago to spur global action on these supply chain issues. We will continue … 5,000 dollar stores in 48 states, agreed to have its global suppliers report on their ability to meet … has also created a new vice president position to oversee global sourcing and the administration of the company’s new …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-major-retailers-agree-stronger-supplier-oversight