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Town of North Collins - Recreation Department Cash Receipts (2020M-68)
… Determine whether Recreation Department (Department) cash receipts were recorded and deposited in a timely and accurate manner. Key Findings The Department’s cash receipts were not always collected, recorded or deposited timely. The Board did not adopt written cash receipts policies. Officials did not properly segregate …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Town of Fort Edward – Payroll and Leave Accruals (2022M-119)
… the Town of Fort Edward (Town) officials ensured that payroll payments and leave accruals were authorized, accurate and supported. Key Findings Payroll payments were not always accurate and supported, and … adopt policies or implement controls to properly segregate payroll duties. Without clear written policies, procedures or …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Attica Central School District – Financial Management (2022M-103)
… Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Truxton Fire District – Board Oversight (2022M-123)
… the District’s required annual update documents (AUDs) for fiscal years 2015 through 2021. Had Board members …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Newark Central School District – Employee Benefits (2024M-40)
… $16,230, which District officials paid after we brought it to their attention. Seven employees’ separation payments … are accurately calculated and adequate documentation is maintained to support the calculations and eligibility …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40Town of Colonie – Physical Accessibility to Programs and Services (S9-24-41)
… taking additional steps to increase physical accessibility for the 67 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-colonie-physical-accessibility-programs-and-services-s9-24-41Village of Elmira Heights – Claims Auditing (2024M-44)
… Although the 213 claims reviewed totaling $771,282 were for proper Village purposes, we determined: 34 claims …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… separation payments, reduce leave balances when leave buybacks were processed or record leave in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67State Comptroller DiNapoli Statement on 2025 State of the City Address
… P. DiNapoli released the following statement on New York City Mayor Eric Adams' 2025 State of the City address: “New York City is in a better financial … P DiNapoli released the following statement on New York City Mayor Eric Adams 2025 State of the City address …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-2025-state-city-addressTown of Columbia – Physical Accessibility to Programs and Services (S9-24-29)
… applicable physical accessibility components (components) we reviewed, we identified 13 components (17 percent) where Town officials … mirrors, hand dryers and grab bars mounted at the proper height. Three components in the parking lot, such as …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-columbia-physical-accessibility-programs-and-services-s9-24-29City of Norwich – Physical Accessibility to Programs and Services (S9-24-35)
… on interior office doors. Nine components at the City Court, such as grab bars in the restroom at the proper length … as a portion of the Code Enforcement service counter and call buttons at an accessible height. Three components at the …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-norwich-physical-accessibility-programs-and-services-s9-24-35City of Auburn – Physical Accessibility to Programs and Services (S9-24-31)
… complete report – pdf] Audit Objective Assess whether City of Auburn (City) officials could take additional steps to increase … to programs and services provided at selected City facilities. Key Findings Of the 538 applicable physical … Assess whether City of Auburn City officials could take additional steps to …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-auburn-physical-accessibility-programs-and-services-s9-24-31Town of Chili – Physical Accessibility to Programs and Services (S9-24-33)
… taking additional steps to increase physical accessibility for the 24 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-chili-physical-accessibility-programs-and-services-s9-24-33Accounts Payable Advisory No. 64
… Subject: Reissuing Fraudulently Cashed Checks Reference: Guide to Financial Operations (GFO), … Reissuing Fraudulently Cashed Checks …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checksAccounts Payable Advisory No. 62
… at a dollar amount within the agency’s authority as set in law or by contract. The PO communicates critical … POs, including selecting the unit of measure that is in accordance with the contract or most closely associated to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersPortville Central School District - Financial Management (2018M-245)
… $660,000 or 4 percentage points. Three reserve funds with combined balances of approximately $1.6 million as … balance to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Akron Central School District - Financial Management (2018M-195)
… $5.3 million and did not use most of the debt reserve funds. Taxpayers might have realized $775,000 in cumulative … necessary and reasonably funded and use the debt reserve funds to pay related debt. District officials disagreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Use of Electronic Benefit Cards at Prohibited Locations (Follow-Up)
… the Office’s Audit Director was responsible for EBT cash transaction monitoring, limiting supervision and …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/use-electronic-benefit-cards-prohibited-locations-followVillage of Rushville - Board Oversight and Information Technology (2018M-118)
… and the Board appointed another Clerk-Treasurer who served for the remainder of our audit period. …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118Village of Hobart - Board Oversight (2018M-88)
… financial report. Village officials expended $76,200 in real property taxes over the last 12 years for two unused … the unused properties or consider placing these properties in use to benefit taxpayers. Adopt procedures to help detect and prevent prohibited interests in contracts. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88