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Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)

… Fire Company (Company) officials provided oversight of financial operations to ensure funds were safeguarded. … Key Findings Company officials did not provide oversight of financial operations to ensure funds were safeguarded. As … the former Treasurer was able to misappropriate $64,972 of Company funds from January 2016 through December 2019. The …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154

City of Rensselaer – Accounting Records and Reports (2023M-26)

… Rensselaer (City) officials maintained complete, accurate and timely accounting records and reports to allow the Common Council (Council) to effectively manage financial operations and capital projects. Key Findings City officials did not … of Rensselaer City officials maintained complete accurate and timely accounting records and reports to allow the Common …

https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26

Camillus Volunteer Fire Department – Fiscal Operations (2014M-072)

… Purpose of Audit The purpose of our audit was to examine the Department’s internal controls over financial operations for the period of January 1, 2012 through October 31, 2013. Background The …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072

Repaying Your NYSLRS Loan after Retirement

… System (ERS) retirees who retired with an outstanding loan to repay that loan and increase their pension. Retirees … information about taking a NYSLRS loan. How Much Do I Need to pay? If you retired with an outstanding loan, your pension … go toward repaying your outstanding loan balance. In order to pay back your loans, you must pay the full balance of the …

https://www.osc.ny.gov/retirement/retirees/repaying-your-nyslrs-loan-after-retirement

Vendor File Advisory No. 10

… of the State Comptroller (OSC) has updated the policy and procedures regarding vendor enrollment in electronic …

https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/10-electronic-invoicing

Compliance With Requirements to Maintain Systems at Vendor-Supported Levels

… was complying with requirements to maintain its systems at vendor-supported levels. The audit covered the period … includes requirements for ensuring systems are maintained at vendor-supported levels (i.e., systems continue to be … determined that, generally, RGRTA maintained its systems at vendor-supported levels. However, we did identify …

https://www.osc.ny.gov/state-agencies/audits/2019/07/29/compliance-requirements-maintain-systems-vendor-supported-levels

File Your Vendor Responsibility Questionnaire

… using the same online service. How to get started Log in or enroll in the VendRep System to file or view the questionnaire. Log in Don't have an account? To learn more, see The VendRep System. About the …

https://www.osc.ny.gov/state-vendors/vendrep/file-your-vendor-responsibility-questionnaire

State Agencies Bulletin No. 414

… period, require certification by OCA before paychecks for the affected employees can be released. Also, paychecks for an employee whose Recertification Date has expired will … and will, if applicable, update the Recertification Date for all affected employees. New Page Emp Job Certification …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/414-employee-certification-process-unified-court-system-ucs

Town of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)

… activities for the period January 1, 2012 through June 19, 2014. Background The Town of Cameron is located in Steuben …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015m

Town of Mohawk – Records and Reports (2013M-113)

… of our audit was to review the Supervisor’s accounting records and reports for the period July 1, 2011, through … did not maintain accurate and complete accounting records to properly document assets, liabilities, fund … prepared using the inaccurate and incomplete accounting records. Key Recommendations Ensure that the accounting …

https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113

State Comptroller DiNapoli Releases School District Audits

… result, five of the six online banking users were allowed to access nonbusiness websites prohibited by the policy. In … information technology security (IT) awareness training to all online banking users was not provided. Sensitive IT … implement the faculty auditor’s recommendations. Find out how your government money is spent at Open Book New York . …

https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0

Starpoint Central School District – Network Access and Application User Permissions (2022M-101)

… accounts may not be detected and increased opportunities for users to make unauthorized or improper changes, … Key Recommendations Regularly review network user accounts for necessity and appropriateness and disable user accounts …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-user

Town of Oyster Bay - Financial Condition Management (2020M-74)

… funds have carried repeated fund balance deficits, while two other funds have accumulated unrestricted fund balances … comprehensive written plans and policies, including a multiyear financial plan, fund balance policy and reserve policy. Key Recommendations Develop a comprehensive written multiyear financial plan and written …

https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74

Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)

… costs associated with pensionable overtime earnings. For the period June 1, 2021 through November 22, 2024, we … and Deputy Director did not approve overtime hours prior to the WTP operators working overtime as required by the … in containing excessive amounts of overtime being charged to ratepayers. Village officials agreed with our findings …

https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6

Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)

… Audit Objective Determine whether the Justices and Town of Marion (Town) Board provided adequate oversight of the Justice Court (Court) to ensure cash collections were … The Justices and Board did not provide adequate oversight of Court financial activities. As a result, the former court …

https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149

Town of Chester – Time and Attendance Records (2017M-287)

… Purpose of Audit The purpose of our audit was to determine whether Town officials … 1, 2016 through October 2, 2017. Background The Town of Chester is located in Orange County. The Town is governed … Town of Chester Time and Attendance Records 2017M287 …

https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287

Stillwater Central School District – Payroll (2017M-104)

Stillwater Central School District Payroll 2017M104

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/stillwater-central-school-district-payroll-2017m-104

Town of Stuyvesant – Procurement (2017M-54)

… our audit was to evaluate the Town’s procurement practices for the period January 1, 2015 through November 15, 2016. … Board of Trustees. The Town’s 2016 budgeted appropriations for its general fund totaled approximately $468,000 and … provide documentation showing that they sought competition for professional services. Key Recommendations Amend the …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-stuyvesant-procurement-2017m-54