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IV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… and providers of service pursuant to Article 11-A of the State Finance Law. 60321 Grants – Retainage Retainage is the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceOtego-Unadilla Central School District - School District Website (S9-19-26)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26Town of Mount Morris – Justice Court (2012M-129)
… 22, 2012. Background The Town of Mount Morris is located in Livingston County and has a population of 4,400 residents. … Justices and Court clerk collected approximately $94,590 in fines and surcharges for the period January 1, 2010, to … former Justice’s bank account and any unidentified moneys in the Justice’s bank account should be reported and remitted …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Jefferson County Probation Department – Restitution Payments (S9-20-10)
… between seven and 27 years ago. The Department cannot account for $1,879 that was deposited in the restitution account. In addition, officials did not maintain an accurate …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10Boquet Valley Central School District – Procurement (2021M-132)
… School District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies and applicable … requirements. Officials did not procure: One purchase contract totaling $26,859, of 10 purchase contracts totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132Pompey Hill Fire District – Financial Management (2021M-136)
… notices were not published for certain purchases subject to permissive referendum. The District used $97,000 of … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Indian River Central School District – Financial Condition (2016M-287)
… period July 1, 2014 through March 31, 2016. Background The Indian River Central School District is located in the Towns … and expenditure trends and the effect on fund balance. … Indian River Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… [read complete report – pdf] Audit Objective Determine whether the Town of … maintained due to carrying over unsupported balances for interfund activity, receivables and cash balances from … The Supervisor did not provide the Board with his records for audit, as required by New York State Town Law (Town Law) …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… of Fire Commissioners (Board) monitored financial activity and ensured appropriate records and reports were maintained and filed timely. Key Findings While the Board monitored …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… budgets. Also, the Board did not review periodic financial reports to monitor the budget and finances and did not establish a comprehensive … revenues by about $2.3 million. While the Corporation received grant funds for two projects, officials relied on …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andVillage of Akron – Selected Financial Activities (2016M-133)
… Purpose of Audit The objective of our audit was to review the Village’s water operations and … based on accurate meter readings and Board-approved rates and in a timely manner. Ensure that all financial …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Clinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… administrator (administrator) returned forfeited funds from the health flexible spending arrangement (FSA), … did not ensure the administrator returned forfeited funds from the FSA, DCAP and HRA in a timely manner. As of … had not returned $83,068 (97 percent) in forfeited funds from the FSA, DCAP and HRA for the 2014-15 through …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeWaterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… ability to recover from an unexpected IT disruption. In addition to finding sensitive IT control weaknesses that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationWashington County – Consumer Protection: Accuracy of Weights and Measures (S9-24-4)
… Agriculture and Markets Law (AML).As a result, consumers are at increased risk of paying more than necessary for goods …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/washington-county-consumer-protection-accuracy-weights-and-measures-s9-24-4Town 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-93DiNapoli Named Lead Plaintiff in Crowdstrike Shareholder Lawsuit
… Retirement Fund (Fund), has been appointed lead plaintiff in a securities fraud class action lawsuit filed against the … company’s failed software updates and resulting plummet in share value. “Crowdstrike misled investors by falsely … exposed after it caused one of the largest cyber-disasters in history leading to a worldwide shutdown and billions in …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-named-lead-plaintiff-crowdstrike-shareholder-lawsuitTown of Evans – Employee Benefits (2024M-53)
… that 373.5 of the 6,077 hours of leave time used by these employees was recorded incorrectly or not at all in …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… The Office of Cannabis Management (OCM) maintains a list of operational adult use cannabis dispensaries, which is …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateTown of Butler – Financial Management (2024M-119)
… fund balance policy. As a result, the Board’s ability to properly manage the Town’s fund balance was impaired. The … on the 2023 Annual Financial Report (AFR), required to be filed with the Office of the New York State Comptroller … The audit report includes eight recommendations to help improve the Town’s financial management. Town …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Town of Lodi – Town Hall Capital Project (2024M-130)
… performed throughout the Project. Work associated with six change orders totaling $65,537 was completed without the … Board approved 17 payments totaling approximately $930,000 to construction contractors without adequate supporting … that the work was performed and completed according to contract terms. Key Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130