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Overview – Improving the Effectiveness of Your Claims Auditing Process
… applicable to various types of local governments. In the case of cities, the city’s own charter typically contains …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overviewWalton Central School District – IT Asset Management (S9-22-24)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … audit walton school IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… consisting of the Mayor and four Trustees. The Village’s 2012-13 budget totals $3.2 million. Key Findings The Board … to ensure that Village officials verify that the price charged by a vendor awarded a State contract is correct … the Village’s procurement policy and General Municipal Law by requiring competitive bids when purchasing goods and …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37Cohoes Public Library – Governance and Operations (2015M-259)
… governed and operated the Library in accordance with its charter, its bylaws and the City code. The Board is unfamiliar with the Library’s charter and bylaws and the City code pertaining to the … Library is operating in accordance with its bylaws, its charter and City code. Periodically review and update the …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Brighter Choice Charter School for Boys - Payroll (2018M-139)
… Audit Objective Determine whether internal controls were in place to ensure that employee compensation was accurate, …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/10/12/brighter-choice-charter-school-boys-payroll-2018m-139Town of Holland - Real Property Tax Exemptions (2018M-232)
… Findings We reviewed 60 agricultural, veteran, disability and senior citizen exemptions totaling $2.5 million, on … supporting documentation before granting exemptions and then retain this documentation. Periodically monitor … local laws. Town officials agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Pelham Union Free School District – Reserve Funds (2015M-366)
… Purpose of Audit The purpose of our audit was to examine the District’s management of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/pelham-union-free-school-district-reserve-funds-2015m-366Panama Central School District – Financial Management (2016M-271)
… to review the District’s financial management practices for the period July 1, 2012 through July 19, 2016. Background … an elected seven-member Board of Education. Appropriations for the 2015-16 fiscal year totaled approximately $12.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/panama-central-school-district-financial-management-2016m-271Inlet Common School District – Claims Auditing (2015M-285)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the District’s claims … Finding District officials established an effective policy to ensure claims are adequately documented and properly … supported, for legitimate purposes and approved prior to payment by an authorized District official. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/inlet-common-school-district-claims-auditing-2015m-285George Junior Republic Union Free School District – Tuition Billing (2015M-325)
… Junior Republic Union Free School District is located in the Town of Freeville in Tompkins County and operates three schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/george-junior-republic-union-free-school-district-tuition-billing-2015mSyracuse City School District – Claims Audit Process (2016M-290)
… Background The Syracuse City School District is located in the City of Syracuse, Onondaga County, and is a component … year totaled approximately $393 million. Key Finding In some instances, purchase orders are not issued prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/syracuse-city-school-district-claims-audit-process-2016m-290New York State Comptroller Thomas P. DiNapoli Statement on Passing of CSEA's Danny Donohue
… 26 years as president, but for all public employees in New York, from the village hall to the classroom to the … “He championed pension improvements, the strongest in generations, landmark COLA legislation for retirees on a … to Irene and his family, and may they take some comfort in knowing Danny made a profound difference in the lives of …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-cseas-danny-donohueVillage of Lynbrook – Sexual Harassment Prevention Training (S9-23-14)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was provided to employees and elected officials. Of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/08/village-lynbrook-sexual-harassment-prevention-training-s9-23-14Town of Hyde Park – Sexual Harassment Prevention Training (S9-23-12)
… not provided to all employees and elected officials. Of the 20 total individuals we tested (10 selected employees and … tested and six elected officials did not complete the annual SHP Training. Additionally, the Town excluded 47 seasonal employees from SHP training. …
https://www.osc.ny.gov/local-government/audits/town/2023/09/15/town-hyde-park-sexual-harassment-prevention-training-s9-23-12Carthage-West Carthage Water Pollution Control Facility – Cash Disbursements (2015M-35)
… internal controls over the Facility’s financial operations for the period June 1, 2013 through August 31, 2014. … overseen by a seven-member Board. Budgeted appropriations for the 2014-15 fiscal year total approximately $1.3 million. …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/05/08/carthage-west-carthage-water-pollution-control-facility-cash-disbursementsErie County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-232)
… system of controls but did not document the system in a written policy. Key Recommendation Adopt written …
https://www.osc.ny.gov/local-government/audits/district/2016/09/09/erie-county-soil-and-water-conservation-district-cash-receipts-and-disbursements2023 Financial Condition Report – 2023 Financial Condition Report
… care and other programs. At the same time, new risks to financial stability are emerging. These include unexpected costs to support an influx of migrants seeking asylum and significant reductions to projected State tax revenues driven by declining personal …
https://www.osc.ny.gov/reports/finance/2023-fcrDiNapoli Releases Bond Calendar for Fourth Quarter
… of 2015. The proposed new issuances total approximately $5.68 billion, including $2.97 billion scheduled for this … Dormitory Authority of the State of New York – a bond sale of $1 billion in tax - exempt fixed rate bonds for the month of October and a bond sale of $200 million in tax-exempt fixed rate bonds for …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-releases-bond-calendar-fourth-quarterState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Danby – Town Clerk (Tompkins County) Tax collections were missing and not … was partially implemented. Town of Frankfort – Justice Court Operations (Herkimer County) Justices did not provide …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-auditsUnified Court System Bulletin No. UCS-163
… Purpose To explain OSC’s automatic processing of Uniform Allowance … amounts. Eligible employees on an approved Leave Without Pay on the eligibility date are entitled to the payment upon … ) or Military Training Stipend ( MTS ) on 11/30/10 will not receive an automatic payment. Agency Actions Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-163-december-2010-unified-court-system-ucs-uniform-allowance-and