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State Comptroller DiNapoli Releases Municipal Audits
… budget for GLWD appropriations in the general fund each year, where annual GLWD expenditures were funded and increased from $85,436 to $975,475 over the six-year audit period. The board did not adopt a transparent … The board also did not adopt a comprehensive written multi-year financial plan to help guide the budget development …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0Division of Diversity Management
… applicants for employment, interns, whether paid or unpaid, and non-employees providing services in the … internally with the Division of Diversity Management or with a government agency or in court under federal or State antidiscrimination laws. …
https://www.osc.ny.gov/about/division-diversity-managementOnondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… financial condition. Ensured that the District’s fuel records were accurate and all fuel was accounted for. Key … the Districts financial condition and ensured that fuel records were accurate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelArea #6 – Patch Management – Information Technology Governance
… bug fix, new hardware driver installation or an update to address new issues, such as security or stability … and computers have an increased risk of vulnerability to viruses and other problems because known problems with … discovered and are well known by attackers. Code to exploit some of those vulnerabilities is freely available …
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-managementTown of Homer – Non-Payroll Disbursements (2023M-63)
… $79,806, and the Town has an increased risk that errors or irregularities could occur and remain undetected and uncorrected. The Board and/or Supervisor did not: Segregate the duties or implement compensating controls relating to non-payroll …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Town of Washington – Information Technology (2013M-164)
… 31, 2012. Background The Town of Washington is located in Dutchess County and has a population of approximately … a proper IT security plan and a disaster recovery plan in place there is an increased risk that Town data, hardware … to adopt an information breach notification policy, in the event that private information is compromised, Town …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… controls. Assign financial system user access rights based on job duties. Officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Somers Central School District – User Accounts and Software Updates (2021M-153)
… operations. Key Recommendations Develop written procedures for managing network user account access. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mTown of Carroll – Town Clerk (2022M-20)
… program fees totaling $21,843 were properly accounted for or remitted in a timely manner because the Clerks did not … rents and Clerk fees to the Town Supervisor (Supervisor) or to the appropriate State agencies by the 15th of each … all swim program fees are recorded, deposited, reported or remitted accurately. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… complete report – pdf] Audit Objective Determine whether the Town of Rodman (Town) Town Clerk/Tax Collector (Clerk) … collections in a timely and accurate manner. Key Findings The Clerk accurately recorded, deposited and remitted the collections we reviewed. However, the collections were …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Glen Aubrey Fire Company – Board Oversight (2022M-139)
… The Company Board did not ensure compliance with contracts or enforce the lease agreement’s terms and conditions. As a … increased risk that funds could be subject to loss, theft or misappropriation. The Board did not: Develop written financial policies or procedures. Properly prepare a budget and present it to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Town of Boylston – Financial Condition (2021M-69)
… budgets and failed to monitor budgetary results during the year. Allowed excessive levels of surplus funds to increase. …
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… loan fund program and was unaware inadequate accounting records were maintained. In 2019, CEDC wrote off two loans … assets to satisfy the outstanding balances. Accounting records were not complete, accurate or up to date. Loan … Maintain complete, accurate and up-to-date accounting records. Ensure loan repayments are properly accounted for, …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolvingSlate Hill Fire District – Procurement and Claims Processing (2021M-105)
… [ read complete report - pdf ] Audit Objective Determine whether the Slate Hill Fire District’s (District) Board ensured that goods and … corrective action. Appendix B includes our comment on an issue that was raised in the District’s response …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/slate-hill-fire-district-procurement-and-claims-processing-2021m-105Town of Springfield – Credit Card Purchases (2020M-138)
… the Town of Springfield’s (Town) Board ensured credit card purchases were adequately supported, for legitimate … Key Findings The Town Board (Board) did not ensure credit card purchases were adequately supported, for legitimate purposes or approved before payment. Credit card statements were mailed to the prior Supervisor and not …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138Fonda-Fultonville Central School District – Reserves Management (2021M-157)
… complete report - pdf ] Audit Objective Determine whether the Board of Education (Board) properly managed reserve funds. Key Findings The Board did not properly fund, use or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Overview – Legacy Reporting
… please refer to our Independent Contractor vs. Employee page .) Employers using the enhanced reporting …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overviewAlexandria Central School District – Financial Condition Management (2020M-109)
… did not need to use most of the appropriated fund balance for operations. The surplus fund balance in the general fund exceeded the 4 percent statutory limit for the past three fiscal years. As of June 30, 2019, surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mAnalytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… in utility usage (consumption) and telephone and cell phone expenditures. Increases in expenditures for consumable …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsCorning City School District – Procurement (2016M-222)
… 1, 2014 through April 26, 2016. Background The Corning City School District is located in the Towns of Big Flats and … the Towns of Dix and Orange in Schuyler County; and the City of Corning and the Towns of Bradford, Campbell, Caton, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222