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Lewis County – Purchase Cards (2024M-41)

… policy, 238 online purchases totaling $189,852 did not have supporting documentation uploaded into the financial … or written quotes, 52 charges totaling $142,684 did not have evidence of verbal or written quotes. The County could have potentially saved approximately $4,800 in travel …

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

Panama Central School District – Procurement (2024M-73)

… requires purchase contracts that exceed certain thresholds to be competitively bid. In addition, the claims auditor did … auditor did not help ensure that District funds were used to procure goods and services in a prudent and economical … officials delegated their procurement responsibilities to other individuals and did not ensure these individuals …

https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73

Fairview Fire District – Payroll and Leave Accruals (2024M-96)

… five employees $55,407 in overtime payments that could have been avoided or reduced. Key Recommendations Ensure … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96

Wallace Volunteer Fire Department – Board Oversight (2024M-125)

… (IRS) or the Officers and members as required, and did not have a system for recording all receipts and disbursements. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125

Town of Windsor – Financial Management (2025M-24)

… Board (Board) effectively managed the Town’s fund balance and developed a multiyear financial plan. Key Findings The … with a breakdown by fund to assist officials in preparing and approving the final budget and providing transparency to … fund TOV, the three main operating funds, during the four-year audit period. As a result, more taxes may have been …

https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24

Town of Rutland – Water and Sewer Charges (2025M-30)

… officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30

DiNapoli Releases School Audits

… for Boys , Brighter Choice Charter Middle School for Girls , Frewsburg Central School District , Holley Central … school tuition rate. Brighter Choice Charter School for Girls – Financial Operations (Albany County) School officials …

https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-school-audits

State Comptroller DiNapoli Releases Municipal Audits

… not provide adequate oversight of the disbursement process and exceeded its authority under New York State Town Law by authorizing insurance claims and annual contracts to be paid before audit and approval. The board also exceeded its authority by …

https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits

SUNY Bulletin No. SU-316

… Purpose The purpose of this bulletin is to provide instructions for processing Discretionary Lump Sum … CAL , CYF, and CYP are affected. Background Pursuant to the MOU Side Letter dated 08/05/1998 between UUP, GOER, … who were part-time during the 1996 academic year and have since become full-time. Employees anticipated to be …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-316-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2021

State Comptroller DiNapoli Releases Municipal Audits

… the following local government audits were issued. Finger Lakes Horizon Economic Development Corporation – … which their payments in lieu of taxes (PILOTs) are based on. These projects have 99-year PILOT agreements. CPIDA …

https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0

V.2 Governance – V. Chart of Accounts (COA) Governance

… Cost Center Mapping consists of crosswalks of cost centers to SFS ChartField combinations. Commitment Control consists … Governance Board will provide overall strategic direction to the SFS Program and is the final decision-making authority … Governance Board has established requirements and roles to form the foundation against which governance policies and …

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v2-governance

Town of Parma - Real Property Tax Exemptions Administration (2018M-223)

… properties with 147 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The … as required when the new owner was no longer eligible for the exemptions. Key Recommendations The Assessor should: … exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town officials generally …

https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223

Woodgate Volunteer Fire Department – Financial Controls (2014M-120)

… audit was to review the Department’s financial controls for the period January 1, 2013 through January 31, 2014. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014m

Nesconset Fire District – Length of Service Awards Program (2014M-317)

… Purpose of Audit The purpose of our audit was to determine if employees properly earned length of service … firefighters from earning LOSAP points for responding to calls during their regularly scheduled work hours. Key Recommendation Implement standards and procedures to ensure that points are not awarded to employees who serve …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/nesconset-fire-district-length-service-awards-program-2014m-317

Lake View Fire District – Internal Controls Over Financial Activity (2014M-342)

… fund 2014 budget totaled $726,490. Key Findings The Board does not conduct a comprehensive audit of each claim prior to …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342

Hornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)

… and reporting of the Company’s financial activity for the period January 1, 2012 through February 6, 2014. … bank reconciliations. The Secretary did not issue receipts for all cash collected. Key Recommendations Ensure that … Committee. Prepare bank reconciliations. Issue receipts for all cash collected. … Hornby Fire Company Inc Internal …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014m

St. Paul Boulevard Fire District - Board Oversight (2018M-116)

… Perform an adequate claims audit and seek competition for professional services. Key Recommendations The Board … and capital plan to reduce unrestricted fund balance for the benefit of District residents. Properly audit claims …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116

Town of Lancaster - Information Technology (2018M-114)

… with the acceptable use policy or determine the amount of employees’ personal use. Town officials did not maintain an inventory of IT assets. Employees were not provided with IT security awareness training. In addition, sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114