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Town of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… periodically an inventory of parking tickets issued and on hand is conducted. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Village of Catskill – Accounting Records and Reports (2024M-66)
… account balances totaling $1.1 million at May 31, 2023 in the accounting records. Comply with New York State General …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Town of Evans – Employee Benefits (2024M-53)
Determine whether Town of Evans Town officials maintained leave records and paid separation and health insurance optout payments optout payments that were accurate supported and approved
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53Town of Volney – Financial Operations Oversight (2024M-93)
… the New York State Office of the State Comptroller (OSC) in accordance with New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… was to assess potential revenue enhancement opportunities and controls over the cash receipts process of the Department of Weights and Measures for the period of January 1, 2012 through April … The County of Albany has approximately 303,000 residents and is governed by an elected 39-member Legislature and a …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andTown of Lodi – Town Hall Capital Project (2024M-130)
… corrective action. Appendix C includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… 1, 2012 through September 30, 2013. Background The West Buffalo Charter School, located in the City of Buffalo, Erie County, is governed by a Board of Trustees that … West Buffalo Charter School Student Enrollment and Billing 2013M314 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
Young Womens College Prep Charter School of Rochester Information Technology 2016M24
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyHammond Fire District – Board Oversight (2024M-151)
… District’s financial activities, adopted required policies and completed required training. Key Findings The Board did … records. As a result, the Board cannot assure taxpayers and other interested parties that the District’s financial operations are adequately accounted for and reported. Furthermore, although the Board adopted a code …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151State Agencies Bulletin No. 838
… Purpose To explain OSC’s automatic processing of the reduction to the 2008 Blind Veterans Annuity payment. … Pensioners and beneficiaries in Agency 01130, Division of Veterans' Affairs - Blind Veterans Annuity Background Pursuant to Chapter Law 496 of the Laws of 2008 the remainder of the allocated funds for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/838-reduction-2008-blind-veterans-annuityRenaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… education to approximately 250 students, is located in the Town of Greece, Monroe County. The School, which is a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198Farmingdale Union Free School District – Payroll (2024M-22)
… Audit Objective Determine whether Farmingdale Union Free School District (District) officials properly monitored, … Determine whether Farmingdale Union Free School District District officials properly monitored …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Debt Approvals for Public Authorities, Municipalities, School Districts and District Corporations
… to sell their notes and bonds at private or negotiated sale to first secure the New York State Comptroller’s … public authority debt issuances. Finally, municipalities, school districts and district corporations are authorized to … Law ( Sections 90.00 and 90.10 ) is that municipalities, school districts and district corporations secure the …
https://www.osc.ny.gov/debt/approvalsNorth Babylon Union Free School District – Online Banking (2023M-156)
… Free School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board of Education … Free School District District officials ensured online banking transactions were appropriate and secure …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Red Hook Central School District – Inventories (2023M-133)
… officials adequately monitored and safeguarded fuel and EZ Pass tags …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Garden City Union Free School District – IT Asset Management (2023M-161)
… invoices and device management reports to confirm their location and that they were inventoried and 10 additional IT …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Pembroke Central School District - Investment Program (2023M-130)
… earnings totaling over $153,000 from money on deposit in its 15 bank accounts at two financial institutions, which …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Town of Lincoln - Disbursements (2022M-198)
… which they were paid and one bookkeeper received $1,751 in additional pay with no evidence of approval. Key …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Village of Hunter – Financial Operations (2023M-164)
Determine whether the Village of Hunter Village Board of Trustees Board and ClerkTreasurer properly managed Village financial operations
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164City of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… (Comptroller) completed timely and accurate annual and monthly financial reports. Key Findings The former … and did not complete timely and accurate annual and monthly financial reports. As a result, the City Common … overdue report was more than four years past its due date. Monthly financial reports included erroneous reporting of …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97