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Town of Davenport - Transparency (2018M-85)

… whether the Town’s financial operations are transparent to the Board and taxpayers. Key Findings The Supervisor did not maintain sufficient financial records to provide the Board with the necessary information to assess the Town’s financial condition and file the annual …

https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85

West Seneca Fire District #4 – Procurement (2020M-52)

… Determine if District officials are obtaining competitive pricing in compliance with the District’s procurement policy … 42 purchases totaling $149,854 to demonstrate competitive pricing. Key Recommendations Update the procurement policy to … Determine if District officials are obtaining competitive pricing in compliance with the Districts procurement policy …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52

New York State Comptroller Thomas P. DiNapoli Statement on the Passing of Edward Regan

… York's heavy debt load. He achieved a great many things in his career and served the people of New York with great … to doing my best to live up to his example as I serve in the office he cared so deeply about and worked so hard to …

https://www.osc.ny.gov/press/releases/2014/10/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-edward-regan

Accounts Payable Advisory No. 61

… regarding expedite requests. In certain limited cases, an agency may request that BSE expedite our review and approval of vouchers to create a payment sooner than the standard process allows. In these limited situations, the agency must be able to demonstrate to BSE that expediting the …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requests

Lake George Central School District - Purchasing (2018M-167)

… disclosed that District officials lacked adequate evidence to show they sought competition for 28 purchases (47 percent) … The Board did not develop and implement procedures to seek competition for purchasing goods and services that were not required to be competitively bid. Key Recommendations Maintain …

https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167

CUNY Bulletin No. CU-372

… Affected Employees CUNY employees in the titles of Auto Mechanic, Auto Mechanic (CUNY) and Machinist Effective Date(s) Increases may …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-372-retroactive-and-current-salary-rate-increases-auto

DiNapoli: Former Pharmacist Charged In $232,000 Medical Claims Fraud

… The former owner of a Long Island pharmacy was arrested Thursday for allegedly defrauding the state of $232,000 after the scam was uncovered in two audits by … P. DiNapoli’s office. William Davis, 62, the former owner of Davis Ethical Pharmacy in Rockville Centre, was charged …

https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-pharmacist-charged-232000-medical-claims-fraud

Incarcerated and Death Matches

… Purpose Our Office examined $1.4 billion in payments for more than 17 million in medical and other service charges the New York State … Findings Both payment matches yielded minimal exceptions. In addition to conducting the matches, we observed NYSIF’s … Our Office examined $14 billion in payments for more than 17 million in medical and other …

https://www.osc.ny.gov/state-agencies/audits/2017/08/09/incarcerated-and-death-matches

Town of Greig – Long-Term Planning (2023M-13)

… resources are available to replace capital assets in a timely manner. Develop and adopt a comprehensive written …

https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13

Town of Carroll – Town Clerk (2022M-20)

… Town of Carroll (Town) Clerks (Clerks) recorded, deposited and reported collections accurately, and remitted them in a timely manner. Key Findings We could … records. While the Clerks generally recorded, deposited and reported the Clerk fees, water rents and certain …

https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20

Three Village Central School District – Financial Operations (2021M-141)

… not: Properly assign administrative and user access rights to the financial software. Establish an electronic banking … duties or provide adequate oversight. Present all claims to the claims auditor for review and approval prior to payment. At least $37.9 million in claims were not …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141

Travel Advisory No. 12

… SFS Mileage Detail page, as follows: For online agencies: Travelers, or their proxies, must complete the SFS Mileage … mileage claims in the SFS Mileage Detail page. However, travelers who enter expense reports directly into SFS are not … AC 160-S to the expense report. For bulkload agencies: Travelers must complete the AC 160-S when claiming …

https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-page

City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)

… [ read complete report - pdf ] Audit Objective Determine whether the City of … process for overseeing Project activities that included daily onsite inspections documenting: Daily onsite personnel Leak testing results for treatment …

https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-and

Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)

… were incorrectly granted or calculated. Ten agricultural building exemptions lacked supporting documentation necessary for the Assessors to determine that the building was essential to the operation of a bona fide …

https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207

Islip Fire District – Financial Condition (2020M-25)

… a result, the unrestricted fund balance deficit increased to as much as $171,492 during the audit period. Did not … In addition, the Board transferred unavailable funds to its capital reserves, and expended funds from reserves … without adequate public notice; for example, transfers to reserves totaling $593,941 and expenditures from reserves …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25

Audits of Local Governments: About Our Audits

… three years. Independent peer reviewers organized by the National State Auditors Association completed an external … period January 1, 2024 through December 31, 2024 in March 2025. The Division received a pass rating, the highest level …

https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-audits

Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)

… the District experienced unplanned operating surpluses in two of the three completed fiscal years reviewed. During …

https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuel

Town of Frankfort - Board Oversight (2018M-58)

… report - pdf] Audit Objective Determine whether the Town Board (Board) provided adequate oversight over financial … to help oversee the former Supervisor’s work. Our tests of check disbursements totaling $1.4 million disclosed three … action. 1 Refer to our prior audit report, Town of Frankfort – Supervisor’s Fiscal Responsibilities …

https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58