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Village of Afton – Claims Auditing and Disbursements (2023M-177)
… audit claims. As a result, payments were made prior to audit, for unsupported claims and for inappropriate … reviewed: 53 claims totaling $13,356 were paid prior to audit and one claim totaling $793 did not include adequate … Discontinue authorizing the Clerk-Treasurer to pay claims in advance of audit and ensure claims contain …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… ensured leave accruals were accurate and payments for unused leave and separation payments were authorized and … not ensure that leave accruals were accurate or payments for unused leave and separation payments were authorized and … in 251 employees’ leave balances being credited either for 132 days over what they were entitled to or 2,712 days …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsSouthern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… Educational Services (BOCES) officials secured nonstudent network user accounts, maintained adequate inventory records … BOCES officials did not adequately secure nonstudent network user accounts, maintain complete and accurate IT … officials, we determined that: 101 enabled nonstudent network accounts were no longer needed and, if accessed by …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologySouth Kortright Central School District – Claims Audit (2023M-69)
… we reviewed lacked necessary supporting documentation. In addition, we determined that: The Board did not comply … action. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Eden Central School District – Capital Project Management (2024M-83)
… whether the Eden Central School District (District) Board of Education (Board) and District officials provided sufficient oversight of and managed the District’s 2022 capital project (project) … in a transparent manner. We determined that: $545,538 of additional work was not included in the project …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83Town of Volney – Financial Operations Oversight (2024M-93)
… accounting records or present records to the Board for audit as required by New York State Town Law (Town Law), … conduct required annual audits. The Board adopted budgets for fiscal years 2023 and 2024 that were not based on …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … fiscal concerns with the Village’s general fund for the year 2022-23, the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11Town of Butler – Financial Management (2024M-119)
… underestimating revenues and overestimating expenditures for the town-wide and TOV funds from 2021 through 2023. … The audit also identified a $250,000 encumbrance for a plow truck that was not recorded in the accounting …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Hauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… and separate from the towns of Smithtown and Islip in Suffolk County, in which it is located. The District, which is governed by an … the purchasing process to ensure that purchases are made in accordance with New York State General Municipal Law and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375XVI.4.A Cash and Investments – XVI. Financial Reporting
… Valuation basis for investments; and Amortization of discounts and premiums. FOOTNOTE DISCLOSURE GASB Statement … interest rates for similar instruments. AMORTIZATION OF DISCOUNTS AND PREMIUM Discounts and premiums on investments, if material, must be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsNew York City Agency Services Monitoring Tool
… New York City’s budget each fiscal year is foundational for the City’s fiscal prudence and is required by City and … the City’s ability to provide adequate public services for its residents, workers and prospective visitors. In New York City, the demand for services is especially high, being the most populous …
https://www.osc.ny.gov/reports/osdc/new-york-city-agency-services-monitoring-toolState Comptroller DiNapoli Releases Municipal & School Audits
… and two recommendations were not implemented. Town of Hurley – Transfer Station Collections (Ulster County) … and invoiced by the hauling company, which equates to the town collecting approximately $51,800 less in fees than it … implemented two and did not implement four. Town of Plymouth – Employee Benefits (Chenango County) Officials did …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsGroton Central School District – Financial Management (2014M-288)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … that benefits taxpayers. Transfer excess reserve funds to unassigned fund balance, where allowed by law, or to other reserves established and maintained in compliance …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Carthage Central School District – Financial Condition (2014M-138)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … funds, assess current reserve levels and take action to reduce current levels to appropriate levels, if overfunded. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… implemented. Current weights and measures software does not have audit trail capabilities. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andTully Central School District – Financial Management (2016M-359)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … and take appropriate action, in accordance with statute, to reduce reserves with excess funds. Develop, adopt and … update a multiyear financial and capital plan for a three- to five- year period that addresses the District’s use of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359York Central School District – Online Banking (2016M-295)
… Purpose of Audit The purpose of our audit was to determine whether the District’s online banking … the Treasurer and Business Administrator have the ability to perform online banking transactions, but neither has … verification of transfers. Designate a computer to be used only for online banking transactions. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and controls … officials have not performed a cost-benefit analysis to analyze the effect of borrowing for tax certiorari … Board has not adopted a policy for the use of and access to personal, private and sensitive information. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationWassaic Fire District – Purchasing and Claims Processing (2017M-8)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices and claims … documentation, for appropriate purposes and approved prior to payment. Key Recommendations Seek competition when … and compensation. Conduct a proper audit of claims to ensure that all vouchers are properly itemized, show …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… audit period, the Village/Town issued about 29,870 parking tickets and collected approximately $721,000 in fines and … still had $1.17 million in cumulative unpaid parking tickets outstanding as of May 31, 2012. This included 12,792 unpaid parking tickets totaling approximately $720,703 that have been …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255