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North Brookfield Fire District – Board Oversight (2026M-2)
… the Office of the New York State Comptroller (OSC). As a result, the Board had insufficient information to properly … and ensure funds are properly accounted for is diminished. In addition, four of the five Commissioners did not complete … with our recommendations and their response is included in Appendix B. We conducted this audit pursuant to Article V, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/08/north-brookfield-fire-district-board-oversight-2026m-2XII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures
… voluntarily entered into by a Business Unit and another party to resolve a legal dispute: after a proceeding has been … enters into a Settlement Agreement to compensate a private party for damages sustained as a result of State action. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreementsRochester 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-36State Comptroller DiNapoli Statement on MTA 2023 Budget
… path.” Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budgetXIV.7 Monitoring Payments Made to Vendors – XIV. Special Procedures
… a Payee Listing report (NYAP0621), which shows a listing of payments made to vendors. It is important that designated Business Unit staff review the report regularly to ensure all transactions charged to … Reviewing these transactions is an important part of the State’s internal control system. Process and Document …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv7-monitoring-payments-made-vendorsSeized Assets Program (Follow-Up)
… ( 2013-S-46 ). Background The mission of the New York State Division of State Police (Division) is to serve, protect, and defend the people of New York State while preserving their rights and dignity. During the …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/seized-assets-program-followReporting on Foreclosure of Real Property Funds – Kings County (Follow-Up)
… report, Reporting on Foreclosure of Real Property Funds – Kings County ( Report 2013-S-2 ). Background Our initial … report Reporting on Foreclosure of Real Property Funds Kings County …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/reporting-foreclosure-real-property-funds-kings-county-followReview of Collecto, Inc
… supported. Background Downstate contracts with Collecto for debt collection services.Under the $2.5 million contract, … rates based on the amount collected by account type and size. Key Findings Of the $29,288 we examined, we found … include clear language to determine the proper commission for small-balance accounts. SUNY officials are implementing …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/review-collecto-incWaterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… did not adequately manage network user accounts or develop a written IT contingency plan that details how District officials would respond to IT disruptions. As a result, officials had active but unneeded network user … ability to recover from an unexpected IT disruption. In addition to finding sensitive IT control weaknesses that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationDelaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… had incorrect or no location noted on the inventory list. A color copier and refrigerator with a combined purchase price of more than $7,200 could not be … phone server and a computer) valued at $9,600 were listed in BOCES inventory as active and could not be found. These …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedPelham Union Free School District – Information Technology (2021M-134)
… Four user accounts had unnecessary permissions. Ensure the District’s IT contingency plan was comprehensive, distributed and tested to minimize the risk of data loss or prevent a serious interruption of services. Key Recommendations Develop written procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134Town of Throop – Highway Department (2021M-115)
… Board and Superintendent did not: Prior to 2021, agree, in writing, to expenditures for highway repair and improvement as required. As a result, the Board’s ability to sufficiently plan and budget … totaling $1,277. Key Recommendations Annually agree, in writing, on highway repair and improvement expenditures. …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Chappaqua Central School District - Fixed Assets (2022M-186)
… (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not … the District’s new asset list is complete, accurate and up-to-date and that all fixed assets are tagged. Ensure that all … District’s new asset list. Update the fixed asset policy to require periodic and unannounced inventory counts. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… or develop and adopt an IT contingency plan. In addition to finding sensitive IT control weaknesses, which we … officials, we found that: Sixty-eight, or 12 percent, of the District’s nonstudent network user accounts were no … the network. Without an IT contingency plan, the District has an increased risk that it could suffer a serious …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andCity of Amsterdam – Treasurer’s Office Collections (2022M-203)
… were reconciled. Key Findings The Controller did not effectively manage the Treasurer’s office cash collection … Large unreconciled accounts receivable variances remained in the accounting records throughout our scope period . As … the balances in the collection system. The Controller did not periodically review the Treasurer’s office collection …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Town of Palermo – Procurement and Fuel Inventory (2020M-100)
Determine whether Town of Palermo Town officials used competitive methods when procuring goods and services and properly accounted for and monitored diesel and gasoline fuel
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Border City Fire District – Board Oversight (2024M-137)
… of property (an A misdemeanor) and was ordered to pay full restitution of $18,772.53. District officials generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137Red Hook Central School District – Inventories (2023M-133)
… officials adequately monitored and safeguarded fuel and EZ Pass tags …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133City of Rensselaer – Accounting Records and Reports (2023M-26)
… including a variance where the reconciled bank balance for one bank account was $2.9 million less than the …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… internal controls over the District’s cash disbursements for the period January 1, 2014 through April 30, 2015. … Findings The Board has not adopted policies or procedures for cash disbursements; the Board did not ensure that claims … Board. Prepare and submit the District’s annual financial report to OSC within 60 days of the end of the fiscal year. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167