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Selected Aspects of Toll Collections
… system-wide cashless tolling in November 2020, an E-ZPass customer with a negative balance for more than 60 days after … were 257,917 past-due accounts that met the criteria for registration suspension; 49,740 of these customers are … We also determined that the Authority is not maximizing its use of images to identify vehicles more accurately for …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsState Comptroller Thomas P. DiNapoli Statement on 2023 State of the State Address
… State Comptroller Thomas P DiNapoli Statement on 2023 State of the State Address …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-thomas-p-dinapoli-statement-2023-state-state-addressGreenville Central School District – Information Technology (2021M-156)
… pdf] Audit Objective Determine whether Greenville Central School District (District) officials established adequate … Determine whether Greenville Central School District District officials established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156Oneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… Budgeted appropriations for 2015 totaled approximately $392 million. The County Department of Social Services is …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mTown of Greece – Information Technology (2017M-145)
… inventory, and IT staff did not maintain a comprehensive list of all Town-owned software and software licenses. Key … online banking policy and ensure that someone who does not have the ability to make transfers performs timely …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
… a fund balance policy or a multiyear financial and capital plan. Fund balances are excessive for the part-town general …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185Village of Alfred – Information Technology (2017M-236)
… and a breach notification policy or local law. Ensure that all necessary Village personnel receive IT security awareness …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Franklin Square Union Free School District – Fund Balance (2016M-129)
… of our audit was to evaluate the District’s fund balance for the period July 1, 2014 through March 2, 2016. Background … a five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $36.7 … fund balance has exceeded the 4 percent statutory limit for the last three completed fiscal years by an average of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129Town of Hamden – Financial Condition (2013M-86)
… members – the Town Supervisor and four Board members – governs the Town. The Town’s 2013 annual budget is $1.2 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Springville-Griffith Institute Central School District – Financial Management (2015M-221)
… Institute Central School District is located in the Towns of Aurora, Boston, Colden, Collins and Sardinia in Erie County and the Towns of Ashford, East Otto and Yorkshire in Cattaraugus County. The District, which operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialWillsboro Central School District – Financial Condition (2015M-362)
… the District’s financial condition for the period July 1, 2012 through October 31, 2015. Background The Willsboro … Central School District is located in the Towns of Chesterfield, Essex, Lewis, Westport and Willsboro in Essex …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Sackets Harbor Central School District – Financial Condition (2016M-89)
… Central School District is located in the Towns of Adams, Henderson and Hounsfield in Jefferson County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89Wallkill Central School District – Financial Management (2015M-294)
… Background The Wallkill Central School District is located in the Towns of Newburgh, Montgomery, Gardiner, Plattekill … budgets with excessive appropriations that resulted in operating surpluses each year and that appropriated fund … reasonable. Develop a plan to use the surplus fund balance in a manner that benefits District taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… District’s financial operations and use of fund balance for the period July 1, 2013 through August 31, 2014. … with approximately 5,200 students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $144 … taxpayers. Ensure that budgets presented to voters for approval are transparent and include any intent to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mCanaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… is located in the Towns of Almond, Birdsall, Burns and Grove in Allegany County, the Town of Ossian in Livingston …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57Harford Fire District – Records and Reports (2016M-170)
… audit was to review the District’s financial operations for the period January 1, 2014 through March 3, 2016. Background The Harford Fire District is a district corporation of the State, distinct and separate … from the Town of Harford and Cortland County in which it is located. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… The Copenhagen Fire Department is located in the Town of Denmark, Lewis County. The Department, which contracts with the Village of Copenhagen and the Towns of Denmark, Champion, Harrisburg and Pinckney to provide fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesMassena Central School District – Financial Condition (2016M-21)
… audit was to examine the District’s financial condition for the period July 1, 2014 through August 31, 2015. Background The Massena Central School District is located in the Village of Massena in St. Lawrence County. … operates five schools with approximately 2,800 students, is governed by an elected nine-member Board of Education. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Comptroller DiNapoli Releases Municipal Audits
… bank reconciliations to ensure an accurate account of all moneys. ### For access to state and local government …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsCity of Fulton – Audit Follow-Up (2021M-184-F)
The purpose of our review was to assess the City of Fultons City progress as of June 2025 in implementing our recommendations in the audit report City of Fulton Capital Projects 2021M184 released in February 2022
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-fulton-audit-follow-2021m-184-f