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Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… and sensitive information (PPSI) are at greater risk for unauthorized access, misuse, or loss. In addition to … were not needed, which created additional entry points for someone to inappropriately access the School’s network. … and conceal inappropriate activity with limited ability for officials to trace the activity to a specific user. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsTown of Gorham – Procurement (2024M-7)
… an increased risk that the Town paid more than necessary for goods and services or made purchases that were not for Town purposes. For example, we reviewed: 65 individual and aggregate …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7Barker Central School District – Payroll (2023M-19)
… calculations totaling $3,131. One employee was paid $2,948 for overtime despite language in the individual’s employment … as required. In addition, 10 employees were paid $26,297 for overtime without being required to seek preapproval per … governing the use of overtime and establish procedures for reviewing payroll to detect unusual payments or …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Rondout Valley Central School District – Fixed Assets (2023M-36)
… inventory list. For example, these assets include a golf cart costing $12,585. Seven additional fixed assets with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Town of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… IT controls, financial condition and purchasing practices for the period January 1, 2015 through March 2, 2017. Key … a procurement policy, but it does not require competition for professional services or the submission of documentation … multiyear financial and capital plans and plan for reserves. These plans should be monitored and updated on …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137Lewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… agreements (agreements) with Naturally Lewis, Inc., a not-for-profit corporation (Corporation), to provide general administrative and staff support services to LCIDA for the last quarter of 2023 and for 2024. However, the Board did not ensure the fees paid to …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1Town of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… Ridge (Town) Board (Board) procured goods and services in accordance with Board policy and applicable statutory … Town officials did not procure all goods and services in accordance with Board policy and applicable statutory … cannot support that all goods and services were procured in the most cost-effective manner, which may have resulted in …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150Avon Central School District – Financial Management (2024M-75)
… gaps. However, the District incurred operating surpluses in all five years we reviewed, totaling $8.2 million. Appropriating fund balance that is not needed is, in effect, a reservation of fund balance that is not provided … corrective action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… December 23, 2014. Background The Hamburg Industrial Development Agency is an independent public benefit … Hamburg Industrial Development Agency Project Approval and Monitoring 2015M32 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andDelaware County – Assigned Counsel (2016M-384)
… within the County determined assigned counsel eligibility for the period January 1, 2015 through June 9, 2016. … composed of 19 elected members. The Board is responsible for establishing a plan for providing counsel to individuals charged with a crime, or …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384State Comptroller DiNapoli Releases Municipal Audits
… property exemptions were not always properly applied for or supported. Of the 99 property tax exemptions that … totaling over $4.1 million were not properly applied for or supported. Property owners received $4,014 in 2019 town tax reductions for these unsupported exemptions. …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Local Sales Tax Collections Up 3% in November
… DiNapoli. Overall, local collections totaled $1.86 billion for the month, up $53 million year over year, with New York City accounting for 61.5% of the increase. “Local sales tax growth in … collections continue to drive statewide growth, accounting for a majority of the overall increase. Still, monthly …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberWestchester County Department of Social Services - Contract Monitoring (2018M-35)
… Westchester County Department of Social Services Contract …
https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35IV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… a variety of taxes, Federal grants, fees, fines, receipts for State-provided services, and other miscellaneous … to provide essential information that can be used for financial reporting and analytical purposes, and to … Federal Receipts Guide to Financial Operations REV. 11/26/2019 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewPlattekill Library – Budgeting Practices (2017M-95)
… revenue and expenditure projections were reasonable for the period January 1, 2016 through February 16, 2017. … seven-member Board of Trustees. Budgeted appropriations for 2017 total $446,257. Key Findings The Board consistently … Develop and adopt budgets that include realistic estimates for revenues and expenditures based on all information …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)
… of the District’s transportation State aid submissions for the period July 1, 2013 through May 25, 2017. Background … with approximately 1,900 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $38.7 … did not always promptly submit Form SA-16 – Application for Approval of Bus Purchase for the Purposes of State Aid to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017mTown of Nanticoke – Financial Condition Management (2017M-186)
… Board effectively managed the Town’s financial condition for the period January 1, 2016 through May 15, 2017. … Town Board. General fund budgeted appropriations for 2017 totaled $399,288. Key Findings Budgeted general fund … exceeded expenditures by an annual average of 15 percent for the last three years. The general fund’s year-end fund …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186Village of Croton-on-Hudson – Payroll (2017M-200)
Village of CrotononHudson Payroll 2017M200
https://www.osc.ny.gov/local-government/audits/village/2017/12/29/village-croton-hudson-payroll-2017m-200Tuxedo Union Free School District – Financial Condition (2015M-360)
… audit was to examine the District’s financial condition for the period July 1, 2014 through August 4, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $14.2 million. Key Findings The adopted budget for 2015-16 is structurally imbalanced, accounts receivables …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360Wheatland-Chili Central School District – Procurement of Professional Services (2016M-12)
… in the Towns of Chili, Wheatland and Brighton in Monroe County and the Town of Caledonia in Livingston County. The District, which operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/wheatland-chili-central-school-district-procurement-professional-services