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Public Authorities
… civic facilities projects, and economic development. As a result, public authorities play a significant role in the … Operations Some State public authorities are completely self-supporting and operate entirely outside the budget process, …
https://www.osc.ny.gov/public-authoritiesDiNapoli: Former Durhamville Fire Department Treasurer Pleads Guilty to Stealing Over $92,000
… New York State Comptroller Thomas P. DiNapoli, Oneida County District … also spent department funds on plane tickets, spas, and nail salons. The theft was discovered when a fire department …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-durhamville-fire-department-treasurer-pleads-guilty-stealing-over-92000Town of Butternuts – Accounting and Reporting (2016M-323)
… of different funds that are commingled in one bank account. … The purpose of our audit was to examine the Towns …
https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… to account for assets held in a trustee capacity or as an agent for individuals, private organizations, other …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Broome County – Information Technology (2013M-351)
… and sensitive information such as bank account numbers. A breach notification policy has not been approved by the IT … the use of portable storage devices. Approve and adopt a breach notification policy. Develop a disaster recovery plan. …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351Town of Dannemora – Part-Town Activities (2017M-215)
… Recommendations Establish a PT general fund and use it to account for PT general activities. Review statutory …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215Town of Beekmantown – Procurement and Town Clerk Operations (2017M-217)
… requirements and expended $21,287 more than necessary for diesel fuel purchases. The Clerk did not record all …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-beekmantown-procurement-and-town-clerk-operations-2017m-217Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… (ECA) clubs and the central treasurer properly accounted for extra-classroom collections and disbursements for the period July 1, 2015 through March 31, 2017. … remittances totaling $36,079. Eight collections for prom tickets totaling $360 and three collections for yearbook …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mVillage of Kaser - Refuse User Fees and Records (2018M-97)
… revenues and sufficient detail for the appropriations. Account for refuse revenues and expenditures so they are …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… $10,517 that were deposited during the audit period. Company officials did not ensure that collections from … planned to initiate corrective action. … Chateaugay Fire Company Inc Financial Activities 2018M77 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77Vendor File Advisory No. 11
… Subject: Selecting the Correct Vendor Location in SFS Guidance: It is important that agencies select the correct vendor Location for each transaction in SFS. This will ensure the …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationPultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… Board did not complete, or contract with an independent account to complete, an annual audit of the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsBayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… officials established adequate nonstudent network user account controls. Key Findings District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userCold Spring Harbor Central School District – Capital Assets (2023M-37)
… Objective Determine whether Cold Spring Harbor Central School District (District) officials properly recorded, tagged and … of capital assets that had a minimum value of $500. 67 capital assets totaling $171,438 were not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37Accounts Payable Advisory No. 25
… Subject: Securing Confidential, Personal and Private Information Guidance: This advisory is intended to remind … has not been designed to hold confidential information. For example, Business Units should not enter confidential … was not designed to hold confidential information, please contact SFS immediately at [email protected] and provide us …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-informationSouth Mountain Hickory Common School District – Financial Management (2022M-49)
… report - pdf] Audit Objective Determine whether the South Mountain Hickory Common School District (District) Trustee … initiate corrective action. … Determine whether the South Mountain Hickory Common School District District Trustee and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mNanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… An adequate comprehensive IT contingency plan to minimize the risk of data loss or prevent a serious interruption of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-informationHauppauge Union Free School District – Leave Accruals (2022M-150)
… accruals. Key Findings District officials did not properly account for leave accruals for 19 of the 49 employees’ …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150Town of Groton – Highway Department Asset Accountability (2022M-117)
… report – pdf] Audit Objective Determine whether the Town of Groton (Town) officials adequately safeguarded and … inventories, obtain Board approval for all disposals or dispose of Department assets in accordance with the Town’s capital …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… Purpose of Audit The purpose of our audit was to determine if the District had established … over extra-classroom activity funds for the period of July 1, 2012 through October 31, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroom