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Town of Livonia – Justice Court (2015M-76)
… The Town of Livonia is located in Livingston County and has a population of approximately 7,800. The Town, which … For 2014, the Town reported net revenues from fines and surcharges of approximately $40,300. Key Findings The … submit monthly reports to OSC’s Justice Court Fund (JCF) and did not remit more than $151,000 collected to the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Town of Butternuts – Highway Facility Capital Project (2021M-94)
… a planned highway department office suite was omitted from bid documents, but later added as a $60,000 change … expensive roof material on the highway garage. Ensure the required annual financial reports filed with the State …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94VII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… All cash advance accounts must only be reimbursed for appropriate, allowable and documented State expenses. … at least once a month. For reimbursements other than a salary advance, agencies must submit an AP Voucher charging … an ACH payment is made to the agency’s bank account. For salary advance reimbursements, special reimbursement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementTown of Norwich – Justice Court (S9-14-3)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3License Fee Revenues (Follow-Up)
… for ensuring that consumers and businesses benefit from a fair and vibrant marketplace. The Department issues … methods to identify businesses that operate without a required license. The objective of our follow-up was to …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/license-fee-revenues-followFire Island Union Free School District – Claims Auditing (2023M-114)
… another five requestor copies, which prevented the Board from ensuring that the Business Office had authorized payment … claims totaling $10,980 were missing the audit checklist required by District procedure to verify that all supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Allegany County – Court and Trust Funds (2014M-74)
… controls to safeguard and account for court and trust funds for the period January 1, 2010 through January 1, 2014. … custody and should have been turned over to the State Comptroller as abandoned property. In accordance with the … all moneys deemed abandoned property are paid to the State Comptroller in a timely manner. Ensure that all fees retained …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Agency Financial Reporting Package
… If you forgot your credentials, click “I forgot my User ID” and/or “I forgot my Password” to recover your … emails from the system. One email will contain your User ID and the other will contain a temporary password. …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageTown of Perth – Supervisor’s Records and Reports (2024M-149)
… adjusted bank balances did not agree with the cash balance from the accounting records. The general fund and the highway … reports. Provide the Board with his records for audit, as required by New York State Town Law Section 123. The issues …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Compliance With the Safe Schools Against Violence in Education Act (Follow-Up)
… developed a process for collecting annual data from school districts about incidents that occur in schools … to the Governor, Legislature and Board of Regents, as required. Key Findings Department officials made significant … and annually designated persistently dangerous schools, as required. Additionally, the Department visited two schools …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/compliance-safe-schools-against-violence-education-act-followStarting Point Services for Children – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Starting Point Services for Children (Starting Point) on its Consolidated Fiscal Reports (CFRs) were properly … Manual (Manual). The audit included all expenses claimed on Starting Point’s CFR for the fiscal year ended June 30, …
https://www.osc.ny.gov/state-agencies/audits/2015/12/11/starting-point-services-children-compliance-reimbursable-cost-manualOperational Training and Medical Assessments of Train Crews (Follow-Up)
… in communications. Employees new to these positions are required to pass a medical assessment at a Medical Assessment … to work; for the remaining 6 employees, tests were missing from the files. Furthermore, annual hearing tests were not always administered as required. Key Finding We found that MTA officials made some …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/operational-training-and-medical-assessments-train-crews-followReimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center (Follow-Up)
… Objective To determine the extent of implementation of the six recommendations included in our initial audit report, Reimbursement of Homeless Shelter Providers – Westhab Inc.’s … and Disability Assistance (OTDA) administers programs for the State’s low-income residents and provides support, …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-center-followState Comptroller DiNapoli Releases Municipal Audits
… property aligned with its purpose. RCCRC officials adopted a mission statement, established required committees, … goods and services in accordance with village policy. As a result, there is an increased risk that the village paid more than …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsDelaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)
… totaling $49,300 where competition was not sought, as required by the Board-adopted policy. The Purchasing Agent … totaling $250,200 were evaluated every three years, as required by the Board-adopted policy. Key Recommendations … Ensure quote documentation is obtained and retained as required. Ensure evaluations of professional service …
https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-servicesState Agencies Bulletin No. 1619
… The law provides for a deduction from employee wages to fund the program. Paid Family Leave coverage is funded by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1619-new-york-state-paid-family-leave-program-ny-paid-family-leaveState Contract and Payment Actions in March
… Legal Aid Society for the Attorneys for Children Program. Payment Rejections and Other Cost Recoveries The office …
https://www.osc.ny.gov/press/releases/2019/05/state-contract-and-payment-actions-marchInvestment Advisory Committee
… class, and monitors the Common Retirement Fund’s risk profile, investment activity and performance on a periodic …
https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committeeTown of Evans – Board Oversight (2016M-2)
… response to our 2012 audit and develop a corrective action plan (CAP), but the Board did not ensure that the CAP was … ensure that all contractual obligations are met. Develop a plan to repay outstanding interfund advances to the water …
https://www.osc.ny.gov/local-government/audits/town/2016/04/08/town-evans-board-oversight-2016m-2State Agencies Bulletin No. 772
… of the maximum contribution limits for employees enrolled in the Deferred Compensation Plan for calendar year 2008, … age, will remain at $15,500, for a combined maximum total contribution of $31,000 for calendar year 2008. An … to their regular contribution amount for a combined total contribution limit of $20,500 in 2008. However, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/772-maximum-deferred-compensation-contribution-limits-calendar-year-2008