Search
Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… contracts, prenumbered receipts or another suitable record to demonstrate amounts of collections due to the Department. Without adequate documentation and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Serven Volunteer Fire Company – Board Oversight (2024M-97)
… (Board) provided adequate oversight of Company operations to ensure financial activities were properly recorded and … and deposit all money as required, and allowed a member to handle hall rental revenue. Properly record all financial … Company. In July 2024, the former Chief pleaded guilty to misapplication of property (an A misdemeanor) and was …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97State Agencies Bulletin No. 1704
… The deduction amount for hourly and per diem employees should have Dues (Code 475) deducted at 1.3% of biweekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1704-civil-service-employees-association-csea-local-1000-dues-increaseCUNY Bulletin No. CU-421
… Purpose To inform agencies of the expiration of the HIRE Act employer tax credit and of the Office of the State Comptroller’s (OSC) approach to … To inform agencies of the expiration of the HIRE Act employer tax credit and of the Office of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-421-expiration-hire-actDiscovery Charter School – Network and Financial Software Access Controls (2022M-156)
… are at greater risk for unauthorized access, misuse, or loss. In addition to finding sensitive information technology … IT assets to risk for unauthorized access, misuse or loss. Key Recommendations Properly manage network and …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsJamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… Board of Education (Board) appointed a new claims auditor in July 2022 to correct this internal control deficiency. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149DiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year
… at 2%, the same as last year, according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, … at 2 the same as last year according to data released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-yearCentral Square Central School District – Fund Balance (2022M-196)
… nonspendable fund balance and encumbrances, which resulted in surplus fund balance being underreported by about $6.4 million. Officials could …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Woodbourne Fire District – Board Oversight (2023M-98)
… corrective action. Appendix B includes our comments on issues that were raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Fire Island Union Free School District – Claims Auditing (2023M-114)
… B includes our comments on issues that were raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Fine Fire District – Board Oversight (2023M-81)
… of the Board, not supported, not audited or they resulted in overpayments. Key Recommendations Maintain sufficient …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Homeowners Association, Inc.
… expended $20,000 granted under contract TM09M10 with the New York State Office of Children and Family Services (OCFS) … $800 to the State. Key Recommendations Work with the New York State Office of the Attorney General to recover the … expended $20000 granted under contract TM09M10 with the New …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incThousand Islands Central School District – Financial Management (2022M-201)
… Thousand Islands Central School District (District) Board of Education (Board) and District officials properly managed … ranging from $2.4 to $3 million (10.3 to 12.8 percent) of the next year’s budget (during the same period), which … action. Appendix C includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Former Perry Ambulance Service Manager Pleads Guilty To Larceny
… Former Town of Perry Ambulance Service Business Manager Darcy J. Conaway … from December 2014 to August 2017. Conaway, 50, of Silver Springs, was released after her first court … fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free …
https://www.osc.ny.gov/press/releases/2020/01/former-perry-ambulance-service-manager-pleads-guilty-larcenyTown of Berne – Board Oversight (2021M-77)
… did not provide adequate oversight of financial operations and exceeded its authority under New York State Town Law … or receive monthly cash reports detailing money received and disbursed, monthly bank reconciliations or cash balances … fund. Ensure bank reconciliations were accurate, timely, and properly reviewed. As a result, we found three …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
… report – pdf] Audit Objective Assess whether Town of Grand Island (Town) officials could take additional steps … provided at selected Town facilities. Key Findings Of the 657 applicable physical accessibility components … such as accessible restroom stalls with an overall width of at least 60 inches and a door opening at least 32 inches …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… Maintain proper financial records. File the AFR in a timely manner. Annually audit the Supervisor’s records. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… and account for all capital assets we reviewed (i.e., machinery, vehicles, equipment and computers). Additionally, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringVillage of Lake George – Records and Reports (2024M-82)
… – pdf] Audit Objective Determine whether the Village of Lake George (Village) Treasurer maintained complete, accurate … Determine whether the Village of Lake George Village Treasurer maintained complete accurate …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Village of Skaneateles – Claims Auditing (2024M-68)
… could be made and goods or services may not be procured in the taxpayers’ best interest. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68