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DiNapoli: Contractor Charged State for Booze & Sunset Cruise
… and extra guests are not allowable. State agencies must make sure that contractors are reimbursed for legitimate …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-contractor-charged-state-booze-sunset-cruiseHerkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… than needed for the initial project and used the funds to make other non-voter approved renovations. Borrowed project …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectStarpoint Central School District – Network Access and Application User Permissions (2022M-101)
… not be detected and increased opportunities for users to make unauthorized or improper changes, improperly access …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userNorwood-Norfolk Central School District – Financial Management (2022M-129)
… level. Use funds restricted in the debt reserve to make related debt payments as required. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… and Town officials’ ability to monitor financial affairs, make sound financial decisions and identify and correct …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… As a result, the Board of Trustees’ (Board’s) ability to make informed financial decisions was inhibited because the …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Town of Gorham – Budgeting (2023M-181)
… fund balance in a manner that benefits Town taxpayers. Make timely budget transfers so that budget line items are …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Chenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… generated power. The project owners also agree to make annual payments in lieu of taxes (PILOTs) to affected …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fRhinecliff Fire District – Board Oversight (2024M-154)
… investment policy or procurement policy, as required by New York State General Municipal Law (GML) sections 806, 808 and 39, respectively. Ensure bank reconciliations …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Town of Saugerties – Claims Auditing (2024M-144)
… claims or authorize credit card purchases. We reviewed 50 claims totaling $2.1 million and 50 credit card purchases totaling $28,815. We determined that …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144Roosevelt Fire District – Fire Station Project (2015M-163)
… audit was to examine internal controls over the District’s fire station construction for the period January 1, 2014 through March 13, 2015. Background The Roosevelt Fire District is a district corporation of the state, … stations, is governed by an elected five-member Board of Fire Commissioners. Budgeted appropriations for 2015 total …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/23/roosevelt-fire-district-fire-station-project-2015m-163Pultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… is required by State General Municipal Law. The Board does not review monthly bank statements and the related …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsPulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… duties are not adequately segregated and the Board does not provide adequate oversight of the Treasurer. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialClifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… procedures regarding the Treasurer’s duties. The Board does not review canceled checks because they are not returned …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overEugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
… School website, the code is not distributed annually and does not include provisions prohibiting discrimination, …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-allSullivan County – Tourism Promotion Services (2014M-61)
… of occupancy taxes due could be improved, as it does not have formal procedures to ensure exemptions claimed …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61Broome County – Information Technology (2013M-351)
… has a policy regarding removable USB storage devices but does not monitor or enforce it, increasing the risk that data …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351Claryville Fire District – Budgeting Practices (2014M-59)
… needs without sufficient information. The District does not have a written capital plan, with an equipment …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Hortonville Fire District – Financial Reporting (2014M-188)
… or other compensating controls. The Secretary-Treasurer does not provide the Board with budget versus actual revenue …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188Cost-Saving Ideas: School District Auditing – Audit Committee
… of the two a district resident or nonresident Who does not qualify District employees Persons connected with …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committee