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Cassadaga Valley Central School District – Financial Condition (2013M-249)
… audit was to evaluate the District’s financial condition and the use of fund balance and reserve funds for the period July 1, 2008 through August … for the same five-year period. Instead, the District has experienced operating surpluses in the general fund for …
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
… the various risks associated with unauthorized access to, or attacks on, College systems and data. Our audit period was …
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)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2011, to May 31, 2013. Background The Village of Liberty is located in Sullivan County and has a population … 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)
… - pdf] Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations for … environment and did not carry out its responsibility to oversee District financial operations and safeguard District assets. The Board allowed the Treasurer to perform all key aspects of District financial operations …
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 … the largest single tax source overall. Over 62 percent of all property taxes in New York are collected by school …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesTown of New Baltimore – Procurement Practices (2013M-203)
… January 1, 2012, to March 1, 2013. Background The Town of New Baltimore is located in Greene County and has a … 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
… Between January 2008 and July 2012, 610 flags were issued on NYSTA-owned bridges, including 22 red flags. Key Findings … bridges. Key Recommendations Inspect all highway bridges on time and report the red flags to DOT within one week, as … Management and Oversight of Structural Defects on Highway Bridges (2012-F-18) …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defectsReview of Advance Contract Payments
… contract nor did SED know whether the contractors owed a refund of unspent funds to the State. Key Recommendations … Recover overpayments as appropriate. Implement a policy for new contracts of only sending advance payments …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsHuman Resource Practices (Follow-Up)
… identified in the initial audit, having implemented all four recommendations. …
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
… Thomas P. DiNapoli today announced the following school district audits have been issued. East Ramapo Central School District – Textbooks Loaned to Nonpublic School Students (Rockland County) The district did not have … Thomas P DiNapoli today announced the following school district audits have been issued …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsOversight of Nurse Licensing (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Oversight of Nurse Licensing … data; and investigates complaints against nurses in accordance with its policies and procedures in a timely manner. The audit covered the period April 1, …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-followPutnam County – Court and Trust Funds (2024-C&T-2)
… money from foreclosures and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property filed to ensure payment for contracted services … rendered on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are …
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
… is to inform agencies of revised procedures for requesting payroll information related to garnishments and other … OSC Actions: If an employee contacts the Bureau of State Payroll Services’ Deductions Section directly for garnishment … Service Helpline, they will be referred to their agency payroll office for response. OSC will not release any …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2194-employee-payroll-deduction-information-requestsMontauk Fire District – Board Oversight (2024M-117)
… whether the Montauk Fire District (District) Board of Commissioners (Board) monitored financial activities and … operations. Specifically: Mandated annual audits of the District’s financial or length of service award program (LOSAP) records have not been … Determine whether the Montauk Fire District District Board of Commissioners Board monitored financial activities and …
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 Town … lost, stolen or sold without detection. Specifically: The Highway Superintendent (Superintendent) did not complete an inventory list of highway machinery, tools and equipment or provide one to the …
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)
… [read complete report – pdf] | [read complete 2020 report – pdf] Purpose of Review The purpose of our review was … Fire District’s (District) progress, as of September 2025, in implementing our recommendations in the audit report … Valley Fire Districts District progress as of September 2025 in implementing our recommendations in the audit report …
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)
… January 1, 2013 through August 31, 2014. Background The Schenectady County Industrial Development Agency is an … by a seven-member Board of Directors appointed by the Schenectady County Legislature. Benefits available to … Schenectady County Industrial Development Agency Project …
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)
… confidentially to officials. As a result, data and personal, private and sensitive information (PPSI) are at greater risk for … The District serves the Towns of Clarkson, Greece, Hamlin and Parma in Monroe County. The District is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/hilton-central-school-district-audit-follow-2022m-200-f