Search
Westchester County - Financial Condition (2018M-151)
… in the general fund. Cash balances that have declined by 54 percent during the audit period, from $180.2 million in …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… Adopt annual budgets that contain realistic estimates for appropriations. Analyze reserve fund balances and ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionFormer Fire Co. Treasurer Admits Stealing $24K
… betrayed her neighbors and exploited her fire company for nearly two years," DiNapoli said. "Thanks to my auditors …
https://www.osc.ny.gov/press/releases/2019/02/former-fire-co-treasurer-admits-stealing-24kComptroller DiNapoli Visits Holocaust Memorial and Tolerance Center
… of Major Jewish Organizations. DiNapoli met with Steve Markowitz, chairman of the Board of Directors for the …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-visits-holocaust-memorial-and-tolerance-centerSexual Offender and Management Treatment Act Program
… Center, to provide treatment and living quarters for these offenders. Key Findings We found direct costs …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-programTown of Babylon – Physical Accessibility to Programs and Services (S9-24-30)
… taking additional steps to increase physical accessibility for the 139 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30State Agencies Bulletin No. 297
… Purpose To explain an automatic dues and agency shop fee increase. Affected Employees Employees represented … in Bargaining Units 02, 03, 04, 35, 41, 42, 47, 79, 87, and 97. Effective Date(s) Administration checks dated January … To explain an automatic dues and agency shop fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/297-csea-dues-and-agency-shop-fee-increase-deduction-codes-201-and-212Village of Catskill – Accounting Records and Reports (2024M-66)
… and did not provide timely, accurate or adequate reports to the Village Board (Board).As a result, the transparency of … $1.7 million and did not: Reconcile bank balances to the general ledger cash balances. As a result, there is a greater risk that errors and/or irregularities could …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… report – pdf] Audit Objective Determine whether the Village of North Syracuse (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and … Determine whether the Village of North Syracuse Village Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11DiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter
… the end of the first quarter of state fiscal year 2024-25. For the three-month period ending June 30, 2024, Fund …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarterDiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… end of the second quarter of state fiscal year 2024-25. For the three-month period ending Sept. 30, 2024, Fund …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterNiagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
… Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … (Director) did not complete all required testing of weighing and measuring devices or maintain complete … and Measures Department completed required testing of all weighing and measuring devices used to price goods and …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … Markets Law (AML).In addition, although the Division had a price accuracy testing policy, the Assistant Director did not conduct any price accuracy tests. As a result, consumers are at increased …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9City of Rensselaer – Accounting Records and Reports (2023M-26)
… and transactions were not entered in a timely manner. Bank reconciliations were not prepared in a timely manner or … discrepancies, including a variance where the reconciled bank balance for one bank account was $2.9 million less than the accounting …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26Port Washington Union Free School District – Payroll (2025M-38)
… operating expenditures. Therefore, district officials should establish procedures to ensure that employees are …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Wallace Fire District – Board Oversight (2024M-126)
… funds are not adequately safeguarded and not spent in a prudent and economical manner. For example, the Board … purchased a vehicle that was not the most prudent or in the best interest of taxpayers (Figure 3). The Board did … reports. The Board adopted an unrealistic budget resulting in an operating surplus totaling $45,274. The Treasurer has …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Hammond Fire District – Board Oversight (2024M-151)
… District’s financial operations are adequately accounted for and reported. Furthermore, although the Board adopted a …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151Town of West Seneca – Audit Follow-Up (2019M-195-F)
… Review The purpose of our review was to assess the Town of West Seneca’s (Town’s) progress, as of December 2024, in … our recommendations in the audit report Town of West Seneca – Capital Project Management (2019M-195), … The purpose of our review was to assess the Town of West Senecas Towns progress as of December 2024 in …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-fManagement and Control of Overtime Costs (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit report, Management and Control of Overtime Costs (Report 2009-N-15). Background Our initial … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/management-and-control-overtime-costs-followMorley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… to herself and receiving cash from Company funds presented for deposit. Make 178 personal purchases totaling $19,572 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154