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Ontario County Four Seasons Development Corporation – Procurement (2021M-197)

… to nine vendors with aggregate purchases of $5,000 or more in either the 2019-20 or 2020-21 fiscal year and found …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporation

Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)

… not maintained; cash receipts were not properly accounted for or safeguarded; the Treasurer managed only one of the … or delegate someone to audit – and approve disbursements. For example, 380 disbursements totaling $120,217 had no … limited our ability to determine if funds were accounted for or used for proper business purposes. Key Recommendation …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversight

City of Johnstown – Information Technology (2020M-127)

Determine whether City of Johnstown City officials safeguarded information technology IT resources to ensure personal private and sensitive information PPSI was protected

https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127

Henrietta Fire District – Financial Condition (2021M-27)

… the Board of Commissioners (Board) effectively managed the Henrietta Fire District’s (District’s) financial condition. … the Board of Commissioners Board effectively managed the Henrietta Fire Districts Districts financial condition …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27

Town of Corning – Procurement (2020M-93)

… (Town) officials used a competitive process to procure goods and services. Key Findings Town officials did not … service providers we examined, Town officials purchased goods and services totaling $299,046 from 21 vendors and nine … Town officials used a competitive process to procure goods and services …

https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93

Village of Fort Plain – Leave Benefits (2020M-101)

… and have initiated or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101

Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)

… card policies. Obtain and attach proof of attendance at conferences for each authorized District traveler and ensure …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50

Overview – When Employees Retire

… application must be “filed with the Office of the State Comptroller” within a specific time period. … give to you have not been filed with the Office of the State Comptroller. It’s important to advise the employee that …

https://www.osc.ny.gov/retirement/employers/when-employees-retire/overview

C.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)

… funds during the period October 2009 to December 2012. In addition, during this period, the President made …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194

Ordinary Death Benefit – New Career Plan

… benefit if your death is not attributable to an on-the-job accident. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently …

https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefit

Ordinary Death Benefit – Police and Fire Plan

… benefit if your death is not attributable to an on-the-job accident. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently …

https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefit

City of New Rochelle - Elevator Inspections (2018M-62)

… officials ensured that elevators were inspected as required by the New York State Uniform Fire Prevention and … officials ensured that elevators were inspected as required by code or local law as applicable …

https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62

Selected Employee Travel Expenses

… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …

https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-1

Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)

… District Superintendent (Superintendent) was responsible for maintaining capital asset inventory records but was … not comply with, the District’s capital asset policy. As a result, of the 90 capital assets with a total purchase cost … approximately $3,000, including a gaming laptop, a karaoke machine and noise canceling headphones, were not included on …

https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventory

Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)

… all rental fees, issued refunds and disbursed funds for all rental hall purchases and operating expenses. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0

Scio Central School District – Capital Assets (2024M-45)

… agreed with our recommendations and indicated they intend to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45

Helping Hands School – Compliance With the Reimbursable Cost Manual

… on annual CFRs fully comply with SED’s requirements. Other Related Audits/Reports of Interest State Education …

https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manual

Serven Volunteer Fire Company – Board Oversight (2024M-97)

… whether the Serven Volunteer Fire Company, Inc. (Company) Board of Directors (Board) provided adequate oversight of Company operations to … resources were adequately safeguarded. Key Findings The Board did not ensure financial activities were properly … whether the Serven Volunteer Fire Company Inc Company Board of Directors Board provided adequate oversight of …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97