Search
Rochester Prep Charter School 3 – IT Asset Management (2025M-36)
… complete, accurate and detailed inventory records for all IT assets. The Regional Superintendent, IT Director, … did not adopt a comprehensive written policy for managing all IT assets. While the Regional Superintendent, a Director … funds. The School’s inventory records did not include all IT assets and no records contained adequate information …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36Town of Cohocton – Oversight of Ambulance Service (2025M-49)
… with the draft audit report. We encourage the Board to make the CAP available for public review in the Town Clerk’s …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49Town of Hornellsville – Financial Management (2025M-102)
… increased real property taxes by a total of 18 percent in calendar years 2022 through 2025. As a result, the Board … funds instead of the town-outside-village (TOV) funds in calendar years 2022 through 2024. As a result, there is an …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Syracuse City School District – Information Technology (2025M-129)
… Did Syracuse City School District District officials adequately manage nonstudent …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/syracuse-city-school-district-information-technology-2025m-129Town of Brant – Transparency of Fiscal Activities (S9-25-23)
… [read complete report – pdf] Audit Objective Did the Town of Brant (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/20/town-brant-transparency-fiscal-activities-s9-25-23Town of Wawayanda – Financial Operations (2024M-160)
… Town’s 2023 appropriations totaled $5.9 million for all funds and the surplus fund balance at the end of 2023 totaled … unrestricted fund balance from $4.3 million for all funds to $7.7 million as of the end of 2023 or 118 percent of … excessive number of bank accounts also exposes the Town’s funds to an increased risk of errors and irregularities. The …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Village of Hudson Falls – Information Technology (2025M-10)
… with the draft audit report. We encourage the Board to make the CAP available for public review in the Clerk’s …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Village of Washingtonville – Budget Review (B25-6-1)
… be mindful of additional potential expenditures with new hires. The Village has underestimated health insurance …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1Division of Housing and Community Renewal Bulletin No. DH-139
… Pay will be paid using the following effective date and check date: Pay Cycle/Pay Period Type 2025 Effective Dates Check Dates Administration 1 Lag 03/27/2025 04/23/2025 … Form W-2. Undeliverable Checks: When a valid payroll check is undeliverable due to the agency’s inability to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-139-april-2025-increases-location-pay-eligible-employeesState Comptroller DiNapoli Releases Municipal & School Audits
… treasurer. Genesee County – Court and Trust Funds (2024-C&T-7) Auditors found the county clerk’s register did not … they did not have a plan to identify all potential outlets for sampling. Auditors also found that district officials did …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… activity totaling $10.5 million related to bank transfers, payroll, real property taxes and cash receipts and … of the clerk’s records, as required. Town of Elbridge – Payroll and Leave Accruals (Onondaga County) Town officials did not ensure that all payroll payments were accurate, supported and authorized and …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… and remit all collections to the appropriate parties in a timely and accurate manner. As a result of the audit and … with public records, and she agreed to pay $21,296 in restitution before sentencing. In August 2020, the former clerk was sentenced to five years …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… Department (SED) nearly $6 million for expenses that did not qualify for taxpayer reimbursement, State Comptroller … are in agreement with our recommendation." NYL is a not-for-profit preschool special education services provider … organization are reimbursed provided such costs are not duplicative in nature, provide a direct benefit, are …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expensesState Comptroller DiNapoli Releases School Audits
… with limited oversight. Kendall Central School District – Capital Project (Orleans County) Officials did not present a district-wide capital improvement project to the public in a transparent … district officials would be unable to provide its insurance company with an accurate list of IT assets to …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… penalties in 2017 by $8,654. New Hyde Park Fire District – Payroll (Nassau County) The board did not segregate payroll duties or properly certify payrolls. In addition, the board did not implement policies and procedures over payroll. For example, direct supervisors did not review or …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… dates. All disbursements made during June 2018 agreed with incoming cash receipts and all were for appropriate … imbalanced. City and district officials should work to address this gap between district revenues and appropriations. Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… Treatment Program (Follow-Up) (2020-F-5) An audit issued in February 2019 found since 2006, OASAS had not conducted a … study to identify the number or location of individuals in need of problem gambling treatment services. As such, the … resources were applied where they were needed most. In a follow-up, auditors found OASAS implemented both …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-auditsUnified Court System Bulletin No. UCS-132
… Support Allowance payments. Affected Employees Judges of the Unified Court System Effective Date(s) Payment will be … payment for eligible employees through the Time Entry page as follows: Earnings Begin Date: 2/20/08 for employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-132-judicial-supplemental-support-allowanceGlobal Investor Coalition Calls on Exxon to Prepare for a Lower Carbon Future
… ExxonMobil to disclose the resilience of its business model in the wake of the Paris Agreement on climate change. … ExxonMobil to disclose the resilience of its business model in the wake of the Paris Agreement on climate change …
https://www.osc.ny.gov/press/releases/2016/01/global-investor-coalition-calls-exxon-prepare-lower-carbon-futureDiNapoli: Local Sales Taxes Jump 49.2 Percent in Second Quarter
… required to collect sales tax. The second change, the marketplace provision, now requires online marketplace providers, such as eBay and Etsy, to collect and … year” during which both the economic nexus policy and the marketplace provision were in effect was March 2020 through …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-local-sales-taxes-jump-49-point-2-percent-second-quarter