Search

Eggertsville Fire District – Financial Activity (2017M-27)

… was safeguarded for the period January 1, 2015 through November 17, 2016. Background The Eggertsville Fire District … Key Recommendations There are no recommendations as a result of this audit. …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-27

State Comptroller DiNapoli Releases Municipal & School Audits

… a comprehensive investment program with written procedures for the investment of district funds or prepare monthly cash … not adequately track tax certiorari judgments or maintain reliable records, such as a complete and accurate listing of … funds as required by district policy. Without adequate and reliable records and reporting, the board and district …

https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits

Global Concepts Charter School – Cash Disbursements (2017M-126)

… Background The Global Concepts Charter School is located in in the City of Lackawanna in Erie County and had 934 students during the 2016-17 school …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126

25-Year Benefit (Section 384) – Special 20- and 25-Year Plans

… Eligibility You will be eligible to retire with 25 or more years of creditable service, regardless of age. … Service as a firefighter or police officer under a 20- or 25-year plan; Service as a member or officer of the New York … 15 – 90 days before your date of retirement. For information on how to apply for a service retirement benefit, …

https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384

Comptroller DiNapoli Releases School Audits

… P. DiNapoli today announced his office completed audits of the Avoca Central School District , Fire Island Union Free … and the Roosevelt Union Free School District . “In an era of limited resources and increased accountability, it’s … County) District officials maintained accurate records of the accrual and use of employee leave time. Leave time is …

https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1

Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)

… January 1, 2013 through December 23, 2014. Background The Hamburg Industrial Development Agency is an independent … job opportunities and economic welfare in the Town of Hamburg by providing financing and tax incentives as … comprises nine members who are appointed by the Town of Hamburg Board. The Agency reported 48 active projects with …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-and

Campbell-Savona Central School District – Financial Condition (2015M-42)

CampbellSavona Central School District Financial Condition 2015M42

https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42

Town of Smithtown – Departmental Operations (2017M-66)

… 31, 2016. Background The Town of Smithtown is located in Suffolk County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66

Miller Place Fire District – Credit Cards (2024M-58)

… purchases. Of the 136 charges and credits totaling $70,570 we reviewed:  86 charges totaling $40,198 were accompanied by …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58

City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)

… complete report – pdf] Audit Objective  Determine whether City of Yonkers (City) officials ensured Yonkers City School District (District) employees’ separation … Determine whether City of Yonkers City officials ensured Yonkers City School District District …

https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-school

Town of Alden – Town Clerk/Tax Collector (2024M-106)

… collections were at greater risk for theft or loss. In addition, the Clerk accumulated unremitted funds totaling $138,050 in the tax collection bank accounts. The funds should have … Properly deposit all real property tax collections in accordance with New York State Town Law (Town Law) Section …

https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106

Town of Wilson – Fuel Procurement and Monitoring (2024M-131)

… officials properly procured, monitored and accounted for diesel and gasoline fuel.  Key Findings  Town officials did not properly procure, monitor or account for fuel. Specifically, the Highway Superintendent … not secure access to the fuel pumps or maintain records for fuel usage or inventory. For example, during the audit we …

https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131

Chateaugay Central School District – Leave Accruals (2016M-149)

… Purpose of Audit The purpose of our audit was to evaluate the accuracy of employees’ leave accrual records for the period July 1, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149

Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)

Determine whether the Gates Fire District District Board of Fire Commissioners Board and officials properly planned for longterm financial and capital needs

https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10

Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)

… Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and … did not properly collect and disburse cash assets in his custody, nor did the Board ensure the Supervisor … properly performed those duties. Our audit found $15,823 in missing funds. We also found that the former Supervisor:  …

https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172

Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)

… (Town) officials effectively managed the Planning and Zoning, and Recreation Departments’ cash collections. Key … Town officials did not effectively manage the Planning and Zoning, and Recreation Departments’ cash collections. … received were deposited. Of the 40 Planning and Zoning Department fees reviewed totaling $73,732, 18 were not …

https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6

Rockville Centre Union Free School District – Information Technology (2023M-140)

… report – pdf] Audit Objective  Determine whether Rockville Centre Union Free School District (District) officials … Determine whether Rockville Centre Union Free School District District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023m

Town of Berne – Board Oversight (2021M-77)

… did not provide adequate oversight of financial operations and exceeded its authority under New York State Town Law … funds, as required. Town officials generally agreed with our recommendations and have initiated or indicated they … B includes our comment on an issue that was raised in the Town’s response letter. …

https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77

Conclusion – Improving the Effectiveness of Your Claims Auditing Process

… The claims auditing process is known as a "super control" because, when conducted effectively, it can … numbers for each of our regional offices is located at the end of this publication. Please contact the regional … can be directed to OSC’s Division of Legal Services at 518-474-5586. …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusion

Village of Hewlett Neck – Treasurer’s Duties (2022M-159)

… required by Village Law section 408. The Treasurer did not sign 69 of 179 checks we reviewed, totaling $101,937; … in Village Law for the Clerk and Board members to sign checks in the absence of the Treasurer, Deputy Treasurer …

https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159