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Village of Depew - Purchasing (2018M-158)
… Retain evidence of quotes or Village officials’ attempts to obtain quotes with the claim. Village officials agreed … and have initiated, or indicated they planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-depew-purchasing-2018m-158Accounts Payable Advisory No. 48
… efficiencies for the State. Also, in the event of unclaimed funds, a standard name format increases the likelihood of …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/48-paying-single-payment-vendorTown of Lincoln - Town Clerk (2023M-31)
… report – pdf] Audit Objective Determine whether the Town of Lincoln (Town) Town Clerk (Clerk) properly accounted for, … money could be lost or misappropriated. For example, as of April 13, 2022, the former Clerk could not account for … her office with no supporting records showing the source of the funds. Record 44 checks totaling $4,320 in the …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31City of White Plains – Sexual Harassment Prevention Training (S9-23-1)
… to employees and elected officials. However, of the 150 total individuals we tested (142 selected employees and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/22/city-white-plains-sexual-harassment-prevention-training-s9-23-1Town of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)
… Objective Determine whether Town officials purchased goods and services economically. Determine whether the Supervisor … truck for more than $300,000 without competitive bidding, and did not seek competition for goods that fell below the … not provide oversight of the bookkeeper’s recordkeeping and reporting of financial activity. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111City of Norwich - Capital Planning (2019M-88)
… Officials did not develop a capital plan or accurate and complete inventories of vehicles and equipment. The City has approximately $1.8 million in … a timely manner. Create inventory lists of capital assets and maintenance and replacement schedules. City officials …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-capital-planning-2019m-88Town of Bovina - Records and Reports (2019M-200)
… not received financial reports since February 2018. Annual update documents (AUDs), which are the annual financial …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200IV.3.C Federal Receipts – IV. Accounting Codes - Uses and Descriptions
… and Human Services Fund; the Federal Education Fund; the Unemployment Insurance Administration Fund; the Unemployment Insurance Occupational Training Fund, and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3c-federal-receiptsReal Estate
… Artemis Real Estate Partners Real Estate Program 5404 Wisconsin Avenue, Suite 1150 Chevy Chase, MD 20815 (202) …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/real-estateOperational Advisory No. 9
… Compensation Board 4/22/25 P All State Refunds (Except PIT & OUF) 4/23/25 W Unclaimed Fund Refunds 4/23/25 B Payroll … information regarding the escheatment process see the Guide to Financial Operations, Chapter XIV, Section 1 - …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/9-current-year-escheatmentLewiston-Porter Central School District - Payroll (2018M-246)
… not consistently tracked or properly approved, resulting in possible over- or underpayments. Seven employees were paid …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/lewiston-porter-central-school-district-payroll-2018m-246Accounts Payable Advisory No. 57
… correct Vendor ID of the vendor that provided the goods or services. The Vendor ID on the voucher should match the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/57-selecting-correct-vendor-idVillage of Trumansburg - Ambulance Fund Accountability (2018M-168)
… [read complete report - pdf] Audit Objective Determine whether Village … Town of Ulysses $28,331. Village officials did not perform monthly accountabilities of the ambulance fund. Key Recommendations Perform a monthly accountability of the ambulance fund. Research …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-trumansburg-ambulance-fund-accountability-2018m-168Broadalbin Youth Commission - Financial Operations (2018M-19)
Broadalbin Youth Commission Financial Operations 2018M19
https://www.osc.ny.gov/local-government/audits/joint-activity/2018/10/05/broadalbin-youth-commission-financial-operations-2018m-19State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … as inpatient when they were for outpatient services. New York City Department of Housing Preservation and … partially implemented, and three were not implemented. New York State Liquor Authority (SLA): Internal Controls Over …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-auditsMuseum or Military Abandoned Property
… with hunting imagery: a dog chasing a fox inside the back, hunt horns with a stag's head and crossed firearms on the …
https://www.osc.ny.gov/unclaimed-funds/claimants/museum-or-military-abandoned-propertyState Comptroller DiNapoli Releases Municipal Audits
… training, they would have better positioned themselves to oversee the financial activities and helped ensure … policy, as required, or audit and approve all claims prior to payment. They also did not ensure the treasurer filed the … Auditors revisited the town beginning in July 2022 to review progress in implementing the recommendations and …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsExploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (2023M-100)
… The audit also determined: 112 disbursements or credit card charges totaling $504,506 did not have both an itemized … School purposes. Officials said they purchased 300 $100 gift cards totaling $30,975 for students for achieving … in December 2024 for the alleged theft of $1,100 in gift cards. On July 2, 2025, the former Operations Manager …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/exploration-elementary-charter-school-science-and-technology-non-payrollArea #11 – Physical Controls – Information Technology Governance
… Larger local governments and schools may have a server room while smaller units may place servers next to or under a desk, in a closet, in the middle of the room or other high-traffic area. You should inspect the …
https://www.osc.ny.gov/local-government/publications/it-governance/area-11-physical-controls