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East Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)

… break on 297 of 315 days, resulting in overtime or extra pay. Errors occurred in the leave records maintained for 13 …

https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019m

State Comptroller DiNapoli Releases Municipal Audits

… , Warren County and the West Albany Fire District. "In today's fiscal climate, budget transparency and … and completely collected, recorded, deposited and reported in a timely manner. Of the 105 vehicle and traffic tickets … Oversight of the department's financial activities could be improved. The department constitution does not define the …

https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits

Town of Riverhead – Allocation of Administrative Costs (2012M-247)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s methodology for allocating administrative costs for … Background The Town of Riverhead is located in Suffolk County and has a population of approximately 33,500. The Town …

https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247

Village of Spencer – Financial Condition (2013M-119)

… properly reported the Village’s financial condition. We found errors in almost every aspect of the accounting … a plan to reduce the unexpended surplus fund balance. If the Board believes it is necessary to accumulate money for …

https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119

Human Resource Practices (Follow-Up)

To assess the extent of implementation of the four recommendations included in our initial audit report Human Resource Practices Report 2018S57

https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-follow

Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)

… Purpose of Audit The purpose of our audit was to determine if Library/Museum officials provided adequate oversight of the Library/Museum’s financial activities for the period June … available to pay Library/Museum expenditures. Require that all receipts be supported with a manual press-numbered …

https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285

School Districts’ Energy Performance Contracts (2015-MR-1)

… report - pdf] We also released five letter reports to the following school districts: Half Hollow Hills Central … Sachem Central School District [pdf] . Purpose of Audit The purpose of our audit was to review the projected cost … project costs of approximately $52.5 million. Key Findings All five districts are projected to realize the guaranteed …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1

Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)

… by an elected seven-member Board of Education. There are two schools in operation within the District, with 540 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-and

Tioga County – Social Service Contracts (2023M-162)

… monitored contracts through reviewing agency reports, in-person meetings with agency staff and firsthand … of program participants did not meet performance measures. A decrease in services provided by an agency went unnoticed for four …

https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162

North Colonie Central School District – Claims Processing (2013M-9)

… in the amount and price as ordered prior to payment. We randomly selected 45 claims from all funds totaling … $60,051 during our audit period and tested them to see if they were properly supported and audited in a timely …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9

Village of North Haven – Collections (2024M-99)

… which, if implemented, will improve the Village’s collections process.  Village officials generally agreed … and have initiated or indicated they planned to initiate corrective action. … Determine whether Village of …

https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99

Main-Transit Fire Department – Credit Cards (2024M-77)

Determine whether the MainTransit Fire Department Department officials credit card purchases were supported and for proper Department purposes

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0

Town of Ripley – Town Clerk Collections (2024M-139)

… the longer collections remain unremitted, the longer they are not available for Town operations. Our audit determined …

https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139

Comptroller DiNapoli Releases Municipal Audits

… effectively.” Town of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (Columbia County) Payroll duties were not properly segregated. Department heads … or adequately segregate the duties of the bookkeeper and payroll clerk. Delaware County – Third-Party Contractual …

https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-0

Risk Assessment and Implementation of Measures to Address Extreme Weather Conditions

… to the MTA’s website, the facilities of Transit’s system are an irreplaceable public asset. To restore, improve, and … has assessed and identified areas of its system that are at risk of flooding from extreme weather events and … documentation to support their statements. (Fan plants are facilities with large vent gratings and fans located atop …

https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditions

City of Ogdensburg - Payroll Processing – (2014M-207)

… Purpose of Audit The purpose of our audit was to review internal controls over payroll processing for the … budget codes. The Comptroller uses the report to enter the payroll expenditure totals into the central … aspects of the payroll process. Where it is not feasible to adequately segregate duties, City officials should …

https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207

City of Yonkers – Budget Review (B6-14-13)

… their proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for …

https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13

Cohoes Public Library – Governance and Operations (2015M-259)

… Public Library is a municipal public library located in the City of Cohoes in Albany County. The Library, which … and the City code pertaining to the Library. The Treasurer does not submit complete and adequate monthly financial reports to the Board. The Board does not audit and approve claims prior to them being …

https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259

Steuben County – County Bridge Maintenance (S9-13-1)

… - pdf] Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their … and village-owned bridges. Key Findings The County does not track all maintenance and repairs by bridge, unless the … replaced or rehabilitated. While the County does not have a written plan in place, it has implemented practices …

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1