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Smithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
Determine whether the Smithtown Central School District’s (District) Board of Education (Board) ensured claims were adequately documented, for appropriate purposes, and properly audited and approved prior to payment, and that any travel expenses were reasonable.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/smithtown-central-2021-25.pdfDiNapoli: Tax Cap Set at 2% in 2024
… rate of inflation has begun to decrease, it still poses a challenge for local governments and their budgets. As local …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-tax-cap-set-2-percent-2024DiNapoli: Governor Cuomo's Proposed Budget Continues Fiscal Progress
… out that details are lacking on spending changes required for balance in the coming years. “New York state is in its … serious issues identified in a series of audits by the Office of the State Comptroller over the past three years and … incorporating some recommendations from a report by the Office of the State Comptroller, and includes a $100 million …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-governor-cuomos-proposed-budget-continues-fiscal-progressState Comptroller DiNapoli Releases Municipal & School Audits
… Project (Wyoming County) The board did not properly plan for or manage the department building capital project. … did not develop and adopt a written multiyear capital plan or create and follow a capital project budget. As a … paid $85,000 about two years ago for precast concrete wall blocks, officials have not scheduled a delivery date for the …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1Health and Safety of Children in Foster Care
… To determine whether the New York City Administration for Children's Services (ACS) takes sufficient steps to ensure … through August 31, 2016. Background ACS is responsible for ensuring the safety and well-being of New York City … To determine whether the New York City Administration for Childrens Services takes sufficient steps to ensure the …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/health-and-safety-children-foster-careInvestigation of Housing Discrimination Complaints
… Key Findings DHR does not have adequate controls over the intake of housing discrimination complaints, resulting in … Conducting ongoing reconciliations of DHR’s various intake logs with CMS records. Providing adequate training for … non-federal cases—are handled on time and appropriately. Improve oversight of the investigation process to identify …
https://www.osc.ny.gov/state-agencies/audits/2024/10/15/investigation-housing-discrimination-complaintsDiNapoli: Former Village of Sherman Treasurer Arrested for Alleged Theft of $20,000
… Sherman Treasurer Ann Gilbert faces felony charges for the alleged theft of more than $20,000 in cash paid by residents … Sherman Treasurer Ann Gilbert faces felony charges for the alleged theft of more than $20000 in cash paid by residents …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-former-village-sherman-treasurer-arrested-alleged-theft-20000Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… District experienced unplanned operating surpluses in two of the three completed fiscal years reviewed. During the past … $1.66 million, or 43 percent (from $3.88 million to $5.54 million). The District allocated most of this fund balance increase to its reserve (restricted) …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelSelected Aspects of Capital Program Project Management
… any reason. We received no explanation for the remaining 26 missing Assessments. As a result of these deficiencies and …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/selected-aspects-capital-program-project-managementTown of Lindley – Justice Court (2017M-270)
… Vehicle (DMV) reporting errors and tickets eligible for referral to DMV’s Scofflaw Program. …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270Village of Walden – Financial Condition (2017M-255)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Village … 1, 2016 through September 19, 2017. Background The Village of Walden is located in the Town of Montgomery in Orange … Village of Walden Financial Condition 2017M255 …
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255Town of Thompson - Board Oversight (2018M-69)
… Key Findings The Board did not provide adequate oversight of the Comptroller’s duties to ensure that they were … Key Recommendations Provide sufficient oversight of the Comptroller by requesting financial reports to verify the adequacy of the work performed and to adequately monitor financial …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69Town of Oneonta – Town Clerk (2021M-59)
… 30, 2020, the Clerk’s bank account held an unaccounted for and unremitted cash balance of $262. Key Recommendations … bank reconciliations and accountability analyses, whereby known liabilities are reconciled to available cash. Town …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59City of Norwich – Information Technology (2012M-254)
… 1, 2011, to September 5, 2012. Background The City of Norwich is located in Chenango County and has 7,190 … City of Norwich Information Technology 2012M254 …
https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254Village of Monticello – Financial Condition (2020M-107)
… infrastructure needs that it lacks the funds to address. Key Recommendations The Board should: Create a plan to address the declining fund balance and financial condition. …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107Town of Patterson - Information Technology (2020M-37)
… that sufficiently defines the roles and responsibilities of each party and addresses confidentiality and protection of personal, private and sensitive information (PPSI). … employees who use IT resources. Town officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37Town of Yorktown - Information Technology (2020M-16)
… against unauthorized use, access and loss. Key Findings Personal Internet use was found on computers assigned to 10 employees, including four who routinely accessed personal, private and sensitive information (PPSI). Town … recovery plan, including backup procedures and offsite storage, and communicate the plan to officials and employees. …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-yorktown-information-technology-2020m-16Town of Fishkill – Information Technology (2020M-153)
… report - pdf ] Audit Objective Determine whether Town of Fishkill (Town) officials ensured the Town’s Information … use policy (AUP) and officials did not monitor the use of IT resources. Sensitive IT control weaknesses were … Determine whether Town of Fishkill Town officials ensured the Towns Information …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-fishkill-information-technology-2020m-153Village of Sagaponack – Claims Processing (2017M-124)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims audit … 1, 2015 through February 28, 2017. Background The Village of Sagaponack is located in the Town of Southampton in Suffolk County and has a population of … Village of Sagaponack Claims Processing 2017M124 …
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124Village of Potsdam – Financial Condition (2017M-61)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively … 1, 2015 through November 30, 2016. Background The Village of Potsdam is located in the Town of Potsdam in St Lawrence … Village of Potsdam Financial Condition 2017M61 …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-potsdam-financial-condition-2017m-61