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Cassadaga Valley Central School District – Financial Condition (2013M-249)
… August 5, 2013. Background The Cassadaga Valley Central School District is located in Chautauqua County. The District … Cassadaga Valley Central School District Financial Condition 2013M249 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249College of Nanoscale Science and Engineering – Network Security Controls
… Purpose To determine whether the network security controls at the College of Nanoscale Science and … legal, research, and numerous other types of data. The security of this data and its supporting systems is critical. The New York Office of Cyber Security’s Information Security Policy defines a set of …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsVillage of Liberty – Financial Condition (2013M-109)
… June 1, 2011, to May 31, 2013. Background The Village of Liberty is located in Sullivan County and has a population of … Village of Liberty Financial Condition 2013M109 …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Sodus Center Fire District – Board Oversight (2017M-108)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations … The purpose of our audit was to examine the Boards oversight of financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Taxes – 2021 Financial Condition Report
… economic impact of the COVID-19 pandemic. Collections for consumption and use taxes, New York State’s second …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesTown of New Baltimore – Procurement Practices (2013M-203)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s procurement practices … 1, 2012, to March 1, 2013. Background The Town of New Baltimore is located in Greene County and has a population of … Town of New Baltimore Procurement Practices 2013M203 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Inspecting Highway Bridges and Repairing Defects
… Purpose To determine if the New York State Thruway Authority (NYSTA) inspects its highway … is identified during an inspection, NYSTA must notify the New York State Department of Transportation (DOT) within one … To determine if the New York State Thruway Authority NYSTA inspects its highway …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defectsReview of Advance Contract Payments
… Purpose The objective of our examination was to determine whether the New York … advanced funds in accordance with the terms and conditions of the contracts. Background Our office examined certain … or agreements (contracts) by SED during the period of July 2012 through July 2018. We selected 13 contracts …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsHuman Resource Practices (Follow-Up)
… University of New York (SUNY) system since 1950, Upstate Medical University’s (Upstate) mission is to improve the … York, comprises four colleges, a research enterprise, one hospital with two locations (Upstate University Hospital and Upstate University Hospital at Community …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followState Comptroller DiNapoli Releases School District Audits
… but they did not strengthen controls by improving their monitoring procedures. Officials entered into agreements with … electronic transactions. Auditors found the online banking policy does not clearly indicate how online transfers will be …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases School District Audits
… East Ramapo Central School District – Textbooks Loaned to Nonpublic School Students (Rockland County) The district did not have adequate systems in place to verify that textbooks purchased for and loaned to nonpublic schools were only provided to eligible students. …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsOversight of Nurse Licensing (Follow-Up)
… Our initial audit report, which was issued on September 29, 2017, determined whether the State Education Department … implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up review to provide …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-followPutnam County – Court and Trust Funds (2024-C&T-2)
… commonly involve surplus money from foreclosures and contract disputes resulting in a mechanic’s lien (i.e., a security …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2State Agencies Bulletin No. 2194
… this bulletin is to inform agencies of revised procedures for requesting payroll information related to garnishments … Background: Due to an increased number of requests for sensitive garnishment and deduction information from … of State Payroll Services’ Deductions Section directly for garnishment or deduction information, either via email or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2194-employee-payroll-deduction-information-requestsMontauk Fire District – Board Oversight (2024M-117)
… District’s financial or length of service award program (LOSAP) records have not been performed since 2019. The … 2023 that were not authorized by the Board. The District’s LOSAP point system was inconsistent with New York State … inhibiting volunteer firefighters’ ability to earn LOSAP service credit. Key Recommendations Ensure an external …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117Town of Butler – Highway Asset Accountability (2024M-115)
… (Town) officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings … Butler Town officials adequately safeguarded and accounted for Highway Department Department assets …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115Newark Valley Fire District – Audit Follow-Up (2020M-30-F)
… pdf] | [read complete 2020 report – pdf] Purpose of Review The purpose of our review was to assess the Newark Valley Fire District’s (District) progress, as of … The purpose of our review was to assess the Newark Valley …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/newark-valley-fire-district-audit-follow-2020m-30-fComptroller DiNapoli Releases Municipal Audits
… over to the Office of State Comptroller as abandoned property even though the funds have been in the custody of …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for … was created in 1978, is governed by a seven-member Board of Directors appointed by the Schenectady County Legislature. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectHilton Central School District – Audit Follow-Up (2022M-200-F)
… report – pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Hilton Central School District’s (District’s) progress, as of August 2025, in implementing our recommendations in the … The purpose of our review was to assess the Hilton Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/hilton-central-school-district-audit-follow-2022m-200-f