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Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… which they were not entitled. The Town did not hold public hearings as required before entering into and signing fire …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14Town of Berne – Board Oversight (2021M-77)
… did not provide adequate oversight of financial operations and exceeded its authority under New York State Town Law … or receive monthly cash reports detailing money received and disbursed, monthly bank reconciliations or cash balances … fund. Ensure bank reconciliations were accurate, timely, and properly reviewed. As a result, we found three …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… audit was to evaluate the financial condition of the water and sewer funds for the period June 1, 2007 through March 15, … by a Board of Trustees consisting of a Village Mayor and four Trustees. For the fiscal year ending May 31, 2013, … for the general fund, $168,000 for the water fund, and $183,000 for the sewer fund. Key Finding The Board has …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125State Agencies Bulletin No. 1789
The purpose of this bulletin is to notify agencies of an automatic dues increase
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1789-civil-service-employees-association-csea-local-1000-dues-increaseFormer Perry Ambulance Service Manager Pleads Guilty To Larceny
… joint investigation by DiNapoli, O’Geen and Wyoming County Sheriff Gregory J. Rudolph. The investigation exposed her … we were able to reveal Conaway’s scam. We will continue to work with law enforcement across New York to protect taxpayers’ money.” Since taking office in 2007, DiNapoli has committed to fighting public corruption …
https://www.osc.ny.gov/press/releases/2020/01/former-perry-ambulance-service-manager-pleads-guilty-larcenyTompkins County Industrial Development Agency – Board Oversight (2015M-33)
… was to review the IDA’s process for approving, monitoring and reporting projects for the period January 1, 2013 through … Board of Directors that is appointed by the County and includes four members that are County Legislators. Key … organization, to perform all TCIDA’s administrative and financial services based on a memorandum of understanding …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardNorwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… our audit was to assess the District’s financial condition and examine the internal controls over cafeteria operations … Fund balance has consistently been used for operations and officials have consistently overestimated budgeted appropriations and revenues. The school lunch fund has had recurring …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsCharter School of Educational Excellence – Information Technology (2023M-174)
… Educational Excellence (School) Board of Trustees (Board) and officials secured student data to help protect it from unauthorized access and developed and adopted a comprehensive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Village of Lake George – Records and Reports (2024M-82)
… Key Findings The Treasurer and former Board-appointed Secretary to the Mayor (Secretary) did not properly fulfill their responsibilities of … the Village’s financial operations was limited. Of the 15 journal entries reviewed, three were not properly …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Village of Skaneateles – Claims Auditing (2024M-68)
… could be made and goods or services may not be procured in the taxpayers’ best interest. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Oakfield-Alabama Central School District – Procurement (2024M-103)
… complied with New York State General Municipal Law (GML) and District policy when procuring goods and services. Key Findings District officials did not always comply with GML Section 103 and Section 104-b or the District’s procurement policy and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Rush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… Central School District (District) officials ensured credit card and purchase card charges were properly approved, … in a timely manner and audited, as required, prior to payment. We reviewed 680 credit card and purchase card … and determined that 538 charges totaling $156,982 had one or more exceptions: 410 charges totaling $144,142 were …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
… and services provided at selected Town facilities. Key Findings Of the 657 applicable physical accessibility … attached to minimize tripping hazards and interior office signs with raised lettering and Braille. 20 components at the … inches wide. 18 components at the Senior Center, such as signs identifying van accessible parking spaces and grab bars …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… Coxsackie (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively … unauthorized or inappropriate transactions could occur and go undetected. The Town’s accounting system was not properly …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… report – pdf] Audit Objective Determine whether Island Trees Union Free School District (District) officials … officials have not conducted a physical inventory to properly monitor and account for assets since 2011.Therefore, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringStreet and Sidewalk Cleanliness
… effectively monitors the cleanliness of New York City’s (NYC) streets and sidewalks. We also assessed the methodology … 27, 2019. About the Program DSNY’s mission is to keep NYC healthy, safe, and clean – by collecting, recycling, and …
https://www.osc.ny.gov/state-agencies/audits/2020/09/16/street-and-sidewalk-cleanlinessTown of Owego Fire District – Board Oversight (2013M-26)
… assess the Board’s oversight of cash disbursements, assets and fuel inventories for the period January 1, 2011, to … District is a district corporation of the State, distinct and separate from the Town of Owego and Tioga County, in which it is located. The Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26City and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… through May 31, 2014. Background The City of Poughkeepsie and Town of Poughkeepsie entered into an intermunicipal … Joint Water Project, which provides water to City and Town as well as third parties outside of the City’s and Town’s borders. The Joint Water Project is governed by a …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Ordinary Death Benefit – Special 20- and 25-Year Plans
… $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. Your beneficiary will also receive any accumulated …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefit