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Village of Arkport – Water Fund Financial Operations (2020M-45)

… action. Appendix B includes our comment on an issue raised in the Village's response letter. …

https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45

Susquehanna Valley Central School District – Information Technology (2020M-95)

… fact, two malicious software applications were installed on District computers. Sensitive IT control weaknesses were … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020m

Town of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)

The purpose of our audit was to examine controls over payroll and fuel inventory for the period January 1 2013 through April 25 2014

https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365

Collateral Loan/Pawn Brokers

… Fee: $5.00 Collateral Loan Broker’s Registration Statement Unclaimed Property Forms Industry Specific Handbook - Pawn Brokers … location. Supplemental Registration Fee: $2.50 Reporting Unclaimed Property and Sales Pawn brokers, or collateral loan …

https://www.osc.ny.gov/unclaimed-funds/reporters/collateral-loanpawn-brokers

Village 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-148

State Agencies Bulletin No. 2226

… of the maximum salary limit for Tier 5 members of PFRS and ERS for fiscal year 2024. Affected Employees: Employees … code, which provides dollar limitations for benefits and contributions under qualified retirement plans, the … limit under Section 401(a)(17), 404(I), 408(k)(3)(C), and 408(k)(6)(D)(ii) will increase to $345,000 for fiscal …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2226-maximum-salary-limit-tier-5-members-new-york-state-police-and-fire

Raquette Lake Union Free School District - Business Office Operations (2023M-151)

… Free School District (District) Board of Education (Board) and District officials provided effective oversight of the Business Office operations. Key Findings The Board and District officials did not provide effective oversight of … agreements with the third-party providing accounting and reporting services that specified the roles and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023m

State Agencies Bulletin No. 2003

… Background: To simplify agency access and review of new and amended garnishments, OSC has combined the NBEN744, … of the NBEN744 report has been renamed: Employee Report of Child Support, Bankruptcy, Creditor Garnishments and Federal Levies …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2003-update-garnishment-notification-reports

City of Batavia – Physical Accessibility to Programs and Services (S9-24-43)

… facilities. Specifically: 17 components at the City Hall, such as signs identifying van accessible parking spaces …

https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-batavia-physical-accessibility-programs-and-services-s9-24-43

City of Rome – Physical Accessibility to Programs and Services (S9-24-40)

… report – pdf] Audit Objective Assess whether the City of Rome (City) officials could take additional steps to … provided at selected City facilities. Key Findings Of the 463 applicable physical accessibility components … City officials should assess the feasibility of taking additional steps to increase physical accessibility …

https://www.osc.ny.gov/local-government/audits/city/2025/02/28/city-rome-physical-accessibility-programs-and-services-s9-24-40

State Agencies Bulletin No. 2319

… of the maximum salary limit for Tier 5 members of PFRS and ERS for fiscal year 2025. Affected Employees: Employees … code, which provides dollar limitations for benefits and contributions under qualified retirement plans, the … limit under Section 401(a)(17), 404(I), 408(k)(3)(C), and 408(k)(6)(D)(ii) will increase to $350,000 for fiscal …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2319-maximum-salary-limit-tier-5-members-new-york-state-police-and-fire

NYS Comptroller Thomas P. DiNapoli Statement on Former Avon Police Chief Sentencing

… New York State Comptroller Thomas P. DiNapoli released the following statement today on the sentencing of former Avon Police Chief Joseph Geer for … and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …

https://www.osc.ny.gov/press/releases/2025/06/nys-comptroller-thomas-p-dinapoli-statement-former-avon-police-chief-sentencing

Wainscott Common School District - Financial Condition (2018M-237)

Determine whether the Board and District officials effectively managed general fund balances

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237

Town of Elizabethtown – Supervisor’s Records and Reports (2015M-346)

… Purpose of Audit The purpose of our audit was to review the Town’s accounting records and reports for the … records or provide adequate oversight of the clerk to ensure that the accounting records and financial reports … The Supervisor did not present accurate financial records to the Board. The Board did not audit the Supervisor’s …

https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346

Pultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)

… District is a district corporation of the State, distinct and separate from the Town of Williamson, Wayne County, in … Law. The Board does not review monthly bank statements and the related reconciliations and canceled check images. The Board did not complete, or …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operations

Pulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)

… is affiliated with the Pulteney Fire District No. 2 and provides fire protection services to the Town. The … The Treasurer’s duties are not adequately segregated and the Board does not provide adequate oversight of the … Department personnel. Key Recommendations Adopt policies and procedures that adequately segregate duties and provide …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financial

Plymouth Volunteer Fire Department – Missing Funds (2014M-50)

… December 3, 2013. Background The Plymouth Volunteer Fire Department, which is governed by a Board consisting of … Plymouth Volunteer Fire Department Missing Funds 2014M50 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50

Claryville Fire District – Budgeting Practices (2014M-59)

… information. The District does not have a written capital plan, with an equipment replacement schedule, to help … material and supplies. Develop a written long-term capital plan that details anticipated equipment replacement needs based on useful life. …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59