Search
Town of Junius – Supervisor’s Records and Reports (2017M-168)
… Purpose of Audit The purpose of our audit was to assess the Supervisor’s maintenance of financial records and reports for the period January 1, 2016 through July 21, 2017. … financial records and reports are incomplete and not up-to-date. The Supervisor did not provide the Board with the …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168Town of Lindley – Justice Court (2017M-270)
… Lindley is located in Steuben County. The Town maintains a Justice Court with two Justices. Court revenues for 2016 … Town of Lindley Justice Court 2017M270 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270City of Olean – Budget Review (B1-16-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2015. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1162 …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2Beacon City School District -- Budget Review (B6-15-4)
… Chapter 308 of the Laws of 2005 authorized the Beacon City School District to issue debt up to a maximum amount … Beacon City School District Budget Review B6154 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4Comptroller DiNapoli Releases Municipal Audits
… The Legislature did not award highway material and supply bids to the lowest responsible bidder as required and … bid price. If the county purchased asphalt and stone products from the low bidders, it may have saved $10,000. …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-1Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… examine disbursements and the real property tax and water rent billings and collections for the period June 1, 2010, to … and accurate records to detail real property tax and water rent billings and collections. Deposits were not made timely … by the Board. Segregate duties within the tax and water rent collection process so that one individual is not …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Travel Advisory No. 7
… vehicle mileage is $.545, for motorcycle mileage is $.515 and moving mileage rate of $.180. Reference: Guide to …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/7-updated-mileage-ratesNortheastern Clinton Central School District – Payroll (2016M-76)
… Northeastern Clinton Central School District is located in the Towns of Altona, Champlain, Chazy and Mooers in Clinton County. The District, which operates four schools … the duties and responsibilities of each person involved in the payroll process, and monitor implementation of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Morris Central School District – Fund Balance Management (2023M-47)
… years by approximately $1.1 million (10.1 percentage points) to $2 million (21 percentage points). Four of the District’s 10 reserves were not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Genesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… disburse, record and report a fire department’s funds to ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to mismanagement, fraud, a damaged reputation and jeopardize … activities or determine whether all disbursements were for appropriate Department purposes. Furthermore, the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122Conflicts of Interest of Municipal Officers and Employees
… limited public resources available to you as effectively and efficiently as possible. When serving in your public … of your municipality must come before your own. In fact and appearance, your actions and interests must be above reproach. This brochure is … Conflicts of Interest of Municipal Officers and Employees …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesDiNapoli: 90 School Districts in Fiscal Stress
… The second round of scoring designated 10 school districts in “significant fiscal stress,” 27 in “moderate fiscal … (Niagara); West Seneca Central School District (Erie); Hempstead Union Free School District (Nassau); and the … with the State Education Department, as of Dec. 31, 2014. Today’s announcement does not include scores for the …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-90-school-districts-fiscal-stressDivision of Housing and Community Renewal Bulletin No. DH-119
… not processed automatically. Affected Employees: Employees in the DC 37 Rent Regulation Services Unit – BU67 in the Division of Housing and Community Renewal who meet the … employees based on the 2020 Salary Schedule (currently in effect). Effective Dates: The April 2022 DC 37 RRSU …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-119-april-2022-district-council-37-dc-37-performanceDiNapoli: Clerk Pocketed Thousands in Fines
… Norfolk justice court clerk misappropriated nearly $10,000 in court fees paid by defendants. “Ms. Dillon was entrusted … thousands of those dollars and falsifying records in a vain attempt to conceal her crimes,” DiNapoli said. “The St. Lawrence County Sheriff’s Office was instrumental in helping my staff bring this individual to justice. We will …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-clerk-pocketed-thousands-finesState Agencies Bulletin No. 1905
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … Security Performance Advances and provide instructions for payments not processed automatically. Affected Employees … provide for payment of performance advances on April 1 to eligible employees based on the appropriate 2019 Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1905-april-2021-security-performance-advancesCity of Niagara Falls – Financial Condition (2017M-170)
City of Niagara Falls Financial Condition 2017M170
https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170East Islip Public Library – Cash Receipts (2017M-223)
… Purpose of Audit The purpose of our audit was to determine whether Library staff properly collected, …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223Remsen Central School District – Fund Balance and Reserves (2015M-306)
… Purpose of Audit The purpose of our audit was to review the District’s general fund balance and reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306Green Tech High Charter School – Resident Tuition Billing (2015M-2)
… July 1, 2013 through June 30, 2014. Background The Green Tech High Charter School is located in the City of Albany and … Green Tech High Charter School Resident Tuition Billing 2015M2 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… certain reports to facilitate the reconciliation and verification of the accuracy of cafeteria cash receipts and bank deposits. Key Recommendations Adopt policies and … operation. Compare the daily cafeteria sales report and bank deposit amount to the student accounts report and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57