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Serven Volunteer Fire Company – Board Oversight (2024M-97)
… whether the Serven Volunteer Fire Company, Inc. (Company) Board of Directors (Board) provided adequate oversight of Company operations to … resources were adequately safeguarded. Key Findings The Board did not ensure financial activities were properly … whether the Serven Volunteer Fire Company Inc Company Board of Directors Board provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97Pavilion Central School District – Financial Management (2017M-62)
… Background The Pavilion Central School District is located in Genesee, Livingston and Wyoming Counties. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62Town of Ballston - Water Fund Financial Operations (2023M-60)
… report – pdf] Audit Objective Determine whether the Town of Ballston (Town) officials provided adequate oversight of the water fund’s financial operations. Key Findings Officials did not provide adequate oversight of water fund operations. As a result, delinquent accounts …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60North Tonawanda City School District – Information Technology (2023M-102)
… complete report – pdf] Audit Objective Determine whether North Tonawanda City School District (District) officials … audit school north tonawanda …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Village of Canaseraga – Claims Audit (2023M-48)
… here - pdf] Audit Objective Determine whether Village of Canaseraga (Village) claims were adequately supported, … could have been made and not detected and corrected. Of the 300 claims we reviewed totaling approximately … approximately $4,400 were not mathematically accurate when paid. Board members did not know what their claims audit …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Manhasset Union Free School District – IT Asset Management (S9-22-15)
… in IT assets has been appropriately spent or safeguarded. We selected 50 IT assets to confirm their location and that … 10 additional IT assets to confirm they were inventoried. We found 20 percent of the sampled assets were not properly …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15Lewiston-Porter Central School District – IT Asset Management (S9-22-14)
… Findings District officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard … In addition, annual inventories were not conducted, new and unused IT equipment was not properly or securely …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14Geneseo Central School District – IT Asset Management (S9-22-11)
… geneseo audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11Freeport Union Free School District – IT Asset Management (S9-22-10)
… freeport audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10Central Valley Central School District – IT Asset Management (S9-22-7)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets. As a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/central-valley-central-school-district-it-asset-management-s9-22-7Pine Bush Central School District – IT Asset Management (S9-22-21)
… or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT … inventory. Key Recommendations Ensure District inventory records are complete and include the detail necessary to … physical inventories and compare results to inventory records. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … audit school parishvillehopkinton IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22Norwich City School District – IT Asset Management (S9-22-18)
… iMac that did not have a cost, could not be located. One scanner and one wireless microphone with a combined total …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18Newfield Central School District – IT Asset Management (S9-22-17)
… in IT assets has been appropriately spent or safeguarded. Of the 41 IT assets we selected to confirm their location and … IT assets selected to confirm were inventoried, 25 percent of the sampled assets were not properly accounted for. … were not inventoried, and one Chromebook (estimated cost of $288 based on similar purchases) could not be located but …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17Mechanicville City School District – IT Asset Management (S9-22-16)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … school mechanicville IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16Le Roy Central School District – Reserve Funds (2022M-110)
… the Le Roy Central School District (District) Board of Education (Board) and District officials properly established … the Le Roy Central School District District Board of Education Board and District officials properly established …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Unified Court System Bulletin No. UCS-250
… (BU S9), Provide for a uniform and equipment allowance or maintenance allowance to all eligible members in June and … for this payment. Eligibility Criteria Uniform Allowance or Uniform Blazer Allowance Payment An employee must meet the … to be eligible for a December 2017 Uniform Allowance or Uniform Blazer Allowance Payment: Be in Negotiating Unit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-250-december-2017-unified-court-system-ucs-uniform-and-equipmentOpinion 98-1
… that the contracts authorized by section 99-r include only those by which a municipal corporation provides a … available to all individuals within the county, but rather only to a class of county residents. Accordingly, it is our …
https://www.osc.ny.gov/legal-opinions/opinion-98-1State Comptroller DiNapoli Releases Municipal & School Audits
… did not always properly audit claims before approving them for payment. For example, town officials did not seek … needed remediation to reduce lead exposure in all potable water outlets as required by state law and Department of … implemented to prevent them from being used for cooking or drinking. District officials did not always report laboratory …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Industrial Development Agency Board Governance (2017-MS-1)
… maintaining, equipping and furnishing of industrial, manufacturing, warehousing, commercial, research and … owners reviewed reported they created and retained the jobs they agreed to, while the remaining 69 reported they did … reports indicated they would create or retain 13,818 jobs, but they actually created or retained 10,209 jobs, a …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1