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State Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … The board also did not approve water billings and customer account adjustments, and did not perform an annual audit of …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… , Monticello Joint Fire District and the Town of Orchard Park . "In today's fiscal climate, budget transparency and … transactions without adequate oversight. Town of Orchard Park – Recreation Department Cash Receipts (Erie County) The … Monticello Joint Fire District and the Town of Orchard Park …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsContract Advisory No. 23
… to maintain the accuracy of Authorized Signature Forms ( AC 1782-S ) Guidance : As referenced in the Guide to … of Contracts (BOC) uses the Authorized Signature Form ( AC 1782-S ) to validate signatures on contracts, amendments, … a new signatory, State agencies must submit an original AC 1782-S to OSC’s BOC. The agency head or designee must sign …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/23-authorized-signature-form-ac-1782-sFund Financial Data – 2021 Financial Condition Report
… Fund financial statements provide a short-term view of … Fund financial statements provide a shortterm view of finances …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataState Comptroller DiNapoli Releases Municipal Audits
… training, they would have better positioned themselves to oversee the financial activities and helped ensure … policy, as required, or audit and approve all claims prior to payment. They also did not ensure the treasurer filed the … Auditors revisited the town beginning in July 2022 to review progress in implementing the recommendations and …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… during the audit period. There were no recommendations in this audit. Town of Saranac – Town Clerk Operations … record, deposit, remit and report all collections received in a timely and accurate manner. The board did not annually … the town clerk was arrested and charged with falsifying business records in the first degree, corrupting the …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School Audits
… with the acceptable computer use policy. As a result, 12 of 13 computers auditors tested accessed nonbusiness websites … not monitor employee internet use. Auditors found eight of 10 employees’ computers they reviewed were used for …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School District Audits
… approved prior to payment, supported or accounted for in a timely manner. In addition, school officials are using debit cards for cash … School District – Financial Operations (Tioga County) In the sample auditors reviewed, 30 claims (11 percent) …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits-0CUNY Bulletin No. CU-291
… Employees CUNY employees who are in an eligible title of Auto Mechanic, Auto Mechanic (CUNY) or Machinist Effective Date The increase … Job Data page. DATE CORRECTION from Bulletin CU-280: Any Auto Mechanics, Auto Mechanics (CUNY) or Machinists hired …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-291-salary-rate-increases-auto-mechanics-auto-mechanics-cunyVillage of Cato – Audit Follow-Up (2023M-145-F)
… – pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Village of Cato’s (Village’s) progress, as of … The purpose of our review was to assess the Village of Catos Villages progress as of June …
https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-fHunter-Tannersville Central School District – Audit Follow-Up (2022M-125-F)
… non-student network user accounts or develop a written IT contingency plan. As a result, the District’s risk of unauthorized network access was increased, and it risked losing important data and suffering a serious … non-student network user accounts and develop a written IT contingency plan. Background The District serves the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/14/hunter-tannersville-central-school-district-audit-follow-2022m-125-fState Police Bulletin No. SP-130
… Affected Employees Division of State Police employees in Bargaining Unit 62 Background Chapter Law 70 of the Laws of 2010 … in Active, Paid Leave or Military Stipend Leave (MLS, MTS) status on 11/1/10. Expertise Pay is pensionable and included …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-130-2010-state-police-expertise-payGates Fire District – Audit Follow-Up (2024M-10-F)
… Gates Fire District’s (District) progress, as of September 2025, in implementing our recommendations in the audit report Gates Fire District – Board Oversight of … Long-Term Planning (2024M-10), released in June 2024. The audit determined that: The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/gates-fire-district-audit-follow-2024m-10-fClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… because the Treasurer had not reconciled the cash and bank balances. The Board does not perform, or contract for, … he did not reconcile those cash balances to the monthly bank statement balances. Because of these weaknesses, we selected …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mWest Valley Central School District – Financial Management (2013M-178)
… The West Valley Central School District is located in Cattaraugus County. The District is governed by the Board … past four years by more than $3.8 million, which resulted in operating surpluses totaling $1.3 million. Therefore, the majority of the $2.4 million in Board-appropriated unexpended surplus funds was not needed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Southold Union Free School District – Claims Processing (2013M-183)
… The Southold Union Free School District is located in the Town of Southold, Suffolk County. The District is … claims processing function that ensure claims are audited in a timely manner and are properly supported. The claims … generally conducts a thorough and deliberate audit of each claim before the Board authorizes payment. Even though the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Oneida City School District – Controlling Access to the Student Information System (2016M-53)
… July 1, 2014 through October 30, 2015. Background The Oneida City School District is located in the City of Oneida and the Towns of Lenox and Lincoln in Madison County and the Towns of Vernon, Verona and Vienna in Oneida County. The District, which operates six schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-systemSt. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… ensure that assets are in BOCES’ possession and protected against loss or unauthorized use. Officials did not maintain accurate and up-to-date inventory records, affix identification tags to all assets, periodically conduct physical inventories, and …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99Chautauqua County – Financial Condition (2023M-111)
… to maintain the District’s fiscal stability. As such, all County taxpayers have been indirectly funding District …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Town of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… totaling $2 million that included vehicle and equipment parts and solvents, reimbursements to officials and employees … approved 47 disbursements totaling $9,769 for vehicle parts that were not compatible with any Town vehicles or … disbursements totaling $23,817 for solvents. Some of the parts are only compatible with snowmobiles, all-terrain and …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-management