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Town of Berkshire – Board Oversight (2023M-122)
… and prevent duplicate payments. We identified $12,465 in duplicate payments. Annually audit the Supervisor’s …
https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122Contract Submission System (CSS)
… by the Public Authorities Law). If you already have an online account Login to CSS by entering your User ID and password If you need an online account To establish a Primary Authorizer account …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-cssTonawanda City School District – Financial Management (2016M-370)
… Background The Tonawanda City School District is located in Erie County. The District, which operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/03/tonawanda-city-school-district-financial-management-2016m-370Onondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
… to districts are properly billed and use a consistent billing method to bill for the servic …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technicalNYS Comptroller Thomas P. DiNapoli Statement on Former Avon Police Chief Sentencing
… today on the sentencing of former Avon Police Chief Joseph Geer for stealing federal funds: “This police chief … today on the sentencing of former Avon Police Chief Joseph Geer for stealing federal funds …
https://www.osc.ny.gov/press/releases/2025/06/nys-comptroller-thomas-p-dinapoli-statement-former-avon-police-chief-sentencingCity of Rome – Physical Accessibility to Programs and Services (S9-24-40)
… taking additional steps to increase physical accessibility for the 79 components identified in this report. City …
https://www.osc.ny.gov/local-government/audits/city/2025/02/28/city-rome-physical-accessibility-programs-and-services-s9-24-40City of Batavia – Physical Accessibility to Programs and Services (S9-24-43)
… complete report – pdf] Audit Objective Assess whether City of Batavia (City) officials could take additional steps to increase … physical accessibility to programs and services provided at selected City facilities. Key Findings Of the 297 … Assess whether City of Batavia City officials could take additional steps to …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-batavia-physical-accessibility-programs-and-services-s9-24-43State Agencies Bulletin No. 2319
… limit for Tier 5 members of PFRS and ERS for fiscal year 2025. Affected Employees: Employees who are Tier 5 members of … 408(k)(6)(D)(ii) will increase to $350,000 for fiscal year 2025. Effective Dates: Effective beginning Institution paychecks dated April 3, 2025, and Administration paychecks dated April 9, 2025. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2319-maximum-salary-limit-tier-5-members-new-york-state-police-and-fireLocust Valley Central School District – Competitive Quotes (2016M-131)
… Purpose of Audit The purpose of our audit was to examine the District’s practices and procedures related to the purchase of goods and services for the period July 1, 2014 through … Valley Central School District is located in the Town of Oyster Bay, Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/locust-valley-central-school-district-competitive-quotes-2016m-131Collateral Loan/Pawn Brokers
… also known as collateral loan brokers, are required by law to file several forms with the Office of the State … sales—property and money that customers haven’t returned to claim. For help, use our instructional Handbook with … For more information, see Report Unclaimed Funds to the State . Rules and Regulations Official Compilation …
https://www.osc.ny.gov/unclaimed-funds/reporters/collateral-loanpawn-brokersCarle Place Union Free School District – Payroll (2016M-69)
Carle Place Union Free School District Payroll 2016M69
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69Genesee Valley Board of Cooperative Educational Services – Purchasing (2016M-259)
… of our audit was to evaluate BOCES’ purchasing practices for the period July 1, 2014 through May 19, 2016. Background … which combined educate approximately 22,200 students, in Genesee, Livingston, Steuben and Wyoming Counties. BOCES … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $56 …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/21/genesee-valley-board-cooperative-educational-services-purchasing-2016m-259City of Geneva – Financial Management (2015M-105)
… Background The City of Geneva is located in Ontario County and has a population of approximately 13,200. The Common Council is the legislative and governing body. Budgeted appropriations for 2015 total … or prior year amounts when producing budgets for 2012-14, and the Council, therefore, adopted unrealistic budgets. Fund …
https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105Rye City School District – Payroll and Leave Accruals (2016M-169)
… and to determine if the District properly accounted for leave accruals for the period July 1, 2014 through January 31, 2016. Background The Rye City School District is located in the City of Rye, Westchester County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169Village of Argyle – Water Billing and Collections (2023M-148)
… (Village) Board (Board) provided adequate oversight of water billings and collections. Key Findings Officials did not provide adequate oversight of water billings and collections. As a result, delinquent … revenue. The Clerk-Treasurer did not maintain adequate water billing and collection accounting records. The …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… taxpayers that all IT equipment is adequately accounted for and would be detected if lost, stolen or misused. We … 23 percent of the equipment was not properly accounted for. Specifically: Three IT devices, including MacBooks and other laptops, totaling $3,012 could not be located. 20 IT devices …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyState Agencies Bulletin No. 2226
… limit for Tier 5 members of PFRS and ERS for fiscal year 2024. Affected Employees: Employees who are Tier 5 members of … 408(k)(6)(D)(ii) will increase to $345,000 for fiscal year 2024. Effective Dates: Effective beginning Institution paychecks dated April 4, 2024, and Administration paychecks dated April 10, 2024. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2226-maximum-salary-limit-tier-5-members-new-york-state-police-and-fireShenendehowa Central School District – Longevity Payments (2023M-165)
… As a result, 26 employees were underpaid a total of $9,214 in longevity for separations payments during our audit …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165Raquette Lake Union Free School District - Business Office Operations (2023M-151)
… that the required annual financial reports are filed in a timely manner. Ensure that written agreements …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023mGreenville Fire District – Investment Program (2023M-106)
… investment program - legality, safety, liquidity and yield - when investing available funds. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106