Search
County of Rockland – Budget Review (B6-14-24)
… revenue shortfall related to the expiration of the County mortgage recording tax law. At the end of the 2014 fiscal … if it does not renew its law establishing a County mortgage recording tax. If the Legislature does not renew the … The Legislature must either renew the County mortgage recording tax, find another source of revenue or …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Wayne County – Financial Management (2012M-249)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition and management for the period January 1, 2010, to August 31, 2012. Background Wayne County is located in … The Board’s adopted budgets for the past five years (2007 to 2011) included overestimated expenditures by approximately …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Galen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… Board’s oversight of the District’s financial operations for the period January 1, 2012 through December 31, 2014 and … within the District’s network and public website for the period January 1, 2013 through October 15, 2014. … from the Town of Galen and the Village of Clyde, located in Wayne County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyBrookhaven Fire District – Procurement and Information Technology (2014M-339)
… were approximately $2.5 million Key Findings The Board did not ensure that District personnel used competitive … services not subject to competitive bidding. The District did not enter into written agreements with all professional …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… employees and 126 volunteer members. The District’s budget for 2012 was $4.1 million. Key Findings The Board’s current … rental policy to ensure that it contains specific rules for rental approval, recordkeeping and custody of monies. … types of specific documentation required to support the reasons or purposes of the purchases, acceptable credit …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardContract Advisory No. 25
… Documents Submission System (EDSS) Guidance : The Office of the State Comptroller's Bureau of Contracts (BOC) launched the Electronic Documents … (EDSS) 5/9/2017. EDSS is available through the NYS Office of the State Comptroller Online Services System. EDSS is …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edssMarlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… what the LLC had previously provided. District officials did not award contracts to the LLC or the principal owner …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessVertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… School’s financial activities for conflicts of interest and to assess the controls over information technology the … Key Findings Certain provisions of the School’s bylaws and code of ethics, which suggest that Board members may have … appear to be inconsistent with the School’s charter and provisions of General Municipal Law (GML). The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mWayne Central School District – Financial Management (2012M-229)
… 1, 2009, to April 30, 2012. Background The Wayne Central School District is located in Wayne County and Monroe County. … Wayne Central School District Financial Management 2012M229 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Town of Philipstown – Financial Management (2024M-100)
… Water District’s (GLWD’s) operation and maintenance (O&M) costs. As a result, during the audit period, the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Tuckahoe Common School District – Purchasing (2013M-158)
… policy by publicly advertising for bids for purchases and public work contracts that are subject to competitive bid … personnel comply with the District’s purchasing policy and regulation by obtaining required verbal and/or written quotes for purchases that are not required by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Town of Perth – Conflict of Interest (2024M-142)
… complete report - pdf] Audit Objective Determine whether any Town of Perth (Town) Board (Board) members had prohibited … Determine whether any Town of Perth Town Board Board members had prohibited …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Skaneateles Central School District – Records and Reports (2015M-154)
… Purpose of Audit The purpose of our audit was to examine the District’s financial records and reports for … consistently provide monthly bank reconciliation reports to the Board and did not reconcile the records to the bank statements for the first 5 months of the 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Medicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Medicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Report … payment. Auditors further identified $10.8 million in claim payments for which the Department had not granted …
https://www.osc.ny.gov/state-agencies/audits/2013/03/11/medicaid-overpayments-non-emergency-out-state-inpatient-services-followState Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget
… Fiscal Year (FY) 2025 Preliminary Budget: “The release of New York City’s $109.4 billion FY 2025 preliminary budget … economic growth, which requires vigilant monitoring of finances and management of operations. A take down of larger-than-historical …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budgetVillage of Islandia – Overtime (2023M-121)
… whether Village of Islandia (Village) officials properly approved, documented and controlled overtime for employees. … a total of $149,964 in overtime that was not properly approved or supported by the employees’ timecards. During the … their budgeted salaries, respectively. The Fire Marshal approved his own overtime that totaled $88,718. The Fire …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121Rapids Fire Company – Credit Cards (2023M-86)
… card purchases were made by authorized users, supported and for appropriate Company purposes. Key Findings Credit … users, and 762 purchases totaling $110,938 (97 percent of the credit card charges made during the audit period) … or bylaws, and the members did not perform a review of credit card purchases. The Treasurer did not perform the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and … The Elmwood Village Charter School, located in the City of Buffalo, Erie County, is governed by a Board of Trustees …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174V.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… making operations more efficient. The sections contained in this chapter are intended to provide an overview of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesVillage of Fairport Industrial Development Agency – Board Governance (2015M-195)
… 12, 2015. Background The Village of Fairport Industrial Development Agency is an independent public benefit … the Village of Fairport Office of Community and Economic Development, which inappropriately gives the appearance that … Urban Renewal Agency and the Village of Fairport Local Development Company, and it inappropriately commingled bank …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-board