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Town of Morehouse – Records and Reports (2021M-182)
… not maintain the Town’s accounting records and reports in a complete, accurate, up-to-date or timely manner. The Town’s accounting records were … financial reports were not prepared for and submitted to the Town Board (Board). Because the Board did not have …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Jamestown City School District – Fund Balance and Reserves (2022M-97)
… did not properly manage fund balance and reserves and need to improve their budgeting practices and transparency with … and annually appropriated fund balance that was not used to fund operations. As of June 30, 2021, surplus fund balance … approximately $8.7 million, were reasonable and lacked a sufficient reserve fund plan that detailed each reserve’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Town of Dix – Justice Court Operations (2022M-06)
… (Court) collections and reported adjudicated cases in a timely and accurate manner. Key Findings The Justices did … recording and reporting errors occurred, causing the Court to owe the Office of the State Comptroller’s Justice Court … issued receipts, and allowed the Court clerk (clerk) to delete or modify transactions without supervisory approval …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06Village of Mexico – Financial Management (2023M-170)
… did not adopt realistic budgets or manage fund balance. As a result, more taxes were levied than needed to fund operations. For the four fiscal years reviewed … Appropriated fund balance of $216,780 that was not needed to fund operations due to operating surpluses. This practice …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Norwich City School District – IT Asset Management (S9-22-18)
… period. Key Findings Although District officials conducted a comprehensive annual inventory, they did not appropriately … IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 50 IT assets to confirm their location and that they were inventoried, and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)
… be located. Seventeen assets (16 Chromebooks and one 3D printer) with a total estimated costs of approximately …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22Village of Canaseraga – Claims Audit (2023M-48)
… or properly audited and approved before payment. As a result, there was an increased risk that improper or … 64 claims totaling approximately $114,000 were paid prior to scheduled monthly Board meetings and were not audited prior to payment. 27 claims totaling approximately $24,000 did not …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… supported, and nearly all the charges lacked support to show they were for a valid School purpose . When credit card charges are not … that almost 98 percent of them lacked documentation to demonstrate the charge’s necessity or the School-related …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… Services (BOCES) officials monitored electricity rates to ensure they were at the lowest possible cost and ensured … Findings BOCES officials did not monitor electricity rates to ensure they were at the lowest possible cost or ensure … after contract expiration, resulting in BOCES paying a higher per kilowatt-hour (kWh) rate than if it had …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andTown of Lockport – Justice Court (2018M-36)
… New York State Department of Motor Vehicles (DMV) pending ticket report and the Court’s balance due report were … bail when a defendant fails to appear in Court. Ensure ticket dispositions are properly reported to the DMV in a …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Town of Oyster Bay - Financial Condition Management (2020M-74)
… condition. Key Findings The Board and Town officials need to continue to improve their management and oversight of the Town’s … comprehensive written plans and policies, including a multiyear financial plan, fund balance policy and reserve …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… bylaws (bylaws) or adopt adequate policies and procedures to provide effective financial oversight of Department … The membership did not follow their bylaws and elect a five-member Board of Directors or a financial secretary, and the President did not appoint members to the auditing committee to assist with financial oversight …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Town of Rutland – Water and Sewer Charges (2025M-30)
… not properly bill water and sewer charges. We identified a total of $8,823 in billing errors that resulted in $4,634 in overcharges to customer accounts and $4,189 in undercharges. Of 81 … did not develop and adopt written policies and procedures to provide guidance on water and sewer billings and account …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Panama Central School District – Procurement (2024M-73)
… requires purchase contracts that exceed certain thresholds to be competitively bid. In addition, the claims auditor did not perform adequate claims audits. As a result, $1.1 million in purchases (half of the procurements … auditor did not help ensure that District funds were used to procure goods and services in a prudent and economical …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73Cayuga County Community College – Information Technology (2013M-291)
… Purpose of Audit The purpose of our audit was to assess the College’s internal controls over Information … by Cayuga County and operates two campuses. The College is a part of the State University of New York (SUNY) system, and … The College does not have a complete, centralized and up-to-date inventory record of software that the College …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291Copenhagen 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 … Key Recommendations Provide oversight including a review of the Department’s bank statements, canceled …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesFairview Fire District – Payroll and Leave Accruals (2024M-96)
… written policies and procedures for these duties. As a result, we determined that District officials made payroll … employees are paid only for hours worked and leave time to which they are entitled. Review payroll errors identified … if appropriate, consult with the attorney for the District to possibly recover overpayments made to employees. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Becoming Eligible for a Benefit – Special 20- and 25-Year Plans
… Once you have accrued five years of credited service, you are vested. This means you have … you don’t need to fill out any paperwork or file an application to become vested. …
https://www.osc.ny.gov/retirement/publications/1517/becoming-eligible-benefitSUNY 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, … be employed for both the Fall and Spring semesters are due a lump sum payment of $462.48. Employees employed for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-316-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2021State Comptroller DiNapoli Releases Municipal Audits
… Law by authorizing insurance claims and annual contracts to be paid before audit and approval. The board also exceeded its authority by allowing a third-party vendor direct access to the town’s bank account that, at times, had more than …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits