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Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… report – pdf] Audit Objective Determine whether the Town of DeWitt (Town) officials effectively managed the Planning … that all collections received were deposited. Of the 40 Planning and Zoning Department fees reviewed totaling … $73,732, 18 were not in accordance with the Board’s fee structure, and 16 were not deposited in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Town of Keene – Records and Reports (2024M-27)
… balances did not agree with general ledger cash balances for 55 (41 percent) of the 133 bank reconciliations we …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27Charter School of Educational Excellence – Information Technology (2023M-174)
… (School) Board of Trustees (Board) and officials secured student data to help protect it from unauthorized access and … contingency plan. Key Findings The Board and officials did not adequately secure student data to help protect it … properly identify and secure sensitive student data. Three out of six tested users of the cloud-based application used …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Port Jervis City School District – Financial Condition (2022M-152)
… fund balance to comply with the statutory limit. Budget for the funding of reserves and capital projects rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152XIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… with terrorists and terrorist organizations. The Office of Foreign Assets Control within the US Department of Treasury administers this Executive Order. This office maintains the list of terrorists and terrorist organizations identified in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsVillage of Lake George – Records and Reports (2024M-82)
… complete, accurate and timely records and reports to allow the Village Board (Board) to effectively manage the Village’s financial operations. … The Treasurer and former Board-appointed Secretary to the Mayor (Secretary) did not properly fulfill their …
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)
… prior to payment. Key Findings While the claims we reviewed were for appropriate Village expenditures, the … Additionally, some claims were not adequately supported or were paid without approval. Of the 348 claims we reviewed … goods or services may not be procured in the taxpayers’ best interest. Recommendations The audit report includes …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Village of Sloan – Clerk-Treasurer (2024M-109)
… also did not provide timely or accurate financial reports to the Board of Trustees (Board). As a result, the Board may … on the monthly Treasurer’s reports, that were provided to the Board approximately six weeks after month-end, were … review the Clerk-Treasurer’s financial records to ensure transactions were recorded accurately and in a …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)
… complete report – pdf] Audit Objective Assess whether Town of Tonawanda (Town) officials could take additional steps to … secured carpets at the entrance. 22 components at the Town Hall, such as accessible ramps with handrails at the proper …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
… – pdf] Audit Objective Assess whether Town of Grand Island (Town) officials could take additional steps to increase physical accessibility to programs and services … we reviewed, we identified 103 components (16 percent) where Town officials could consider taking additional steps …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44Fairview Fire District – Financial Operations (2024M-138)
… report – pdf] Audit Objective Determine whether the Fairview Fire District (District) Board of Fire Commissioners … to take corrective action. … Determine whether the Fairview Fire District District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… accurate and timely accounting records and reports to allow the Town Board (Board) to effectively monitor and manage the Town’s financial … accounting records and reports. The Supervisor’s failure to maintain complete and accurate records or adequately …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Opinion 2006-11
… CONFLICTS OF INTEREST -- Purchases and Sales (from store at which town board member is employed) -- Exceptions … has an interest in town purchases from an auto parts store solely because the board member is an employee of the store, the interest would not be prohibited if the board …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11DiNapoli: Bombay Clerk Charged in Theft of Justice Court Fees
… larceny occurred from April 2014 to May 2015. Most of the funds were taken when the other court clerk, Fleury’s mother, …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-bombay-clerk-charged-theft-justice-court-feesState Agencies Bulletin No. 1125
… to occur. Agency Actions Agencies that encounter an edit when attempting to populate the Social Security Number …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1125-new-national-id-field-editsState Agencies Bulletin No. 1660
… Purpose To notify agencies of the discontinuance of Agency Shop Fee deductions Affected Employees All employees paid by … New York State Payroll System (PayServ) who have an Agency Shop Fee deduction Background As a result of the 06/27/18 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1660-agency-shop-feesOrdinary Death Benefit – Special 20- and 25-Year Plans
… benefit). The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitNew York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… however, the authority must do its part to ensure any funds provided are maximized to increase ridership and …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-planTown of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… provided adequate oversight of the Justice Court (Court) to ensure cash collections were properly deposited, recorded, … activities. As a result, the former court clerk was able to misappropriate more than $59,000, or 38 percent of the … 2021. In August 2023, the former court clerk pled guilty to grand larceny in the second degree, corrupting the …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149State Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget
… City’s $109.4 billion FY 2025 preliminary budget shows the pathway to budgetary balance can be achieved through targeted …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budget