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Town of Porter – Capital Projects (2013M-352)
… Purpose of Audit The purpose of our audit was to review the Town’s capital projects for the period January … capital projects and transfer the remaining money to the appropriate operating fund. Cash balances, which total … in the general fund-townwide, where they can be used to reduce real property taxes and finance operations. The …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352Town of New Albion – Justice Court Operations (2014M-161)
… bail records and reconcile them with reconciled bail bank account balances increases the risk that errors and …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161DiNapoli: Former Clerk Treasurer for the Village of Speculator Charged With Larceny
… Former Speculator village clerk-treasurer Bonnie Page was charged with grand larceny and corrupting the government for allegedly scamming the village out of $25,988 for health insurance benefits for her … Former Speculator village clerktreasurer Bonnie Page was charged with grand …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-former-clerk-treasurer-village-speculator-charged-larcenyDiNapoli: Former Director Allegedly Stole $1,700 From Hornell Partners for Growth
… (HPG) was charged with Grand Larceny in the Fourth Degree and Falsifying Business Records in the First Degree for … $1,711 in cash from the HPG’s Annual Fourth of July festival and earmarked for the city’s Business Improvement District, …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-former-director-allegedly-stole-1700-hornell-partners-growthSelected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State, as well as other … and Community Supervision employees were selected for audit. The 23 employees’ travel costs totaled $1,663,939. … $1,654,613 (or 99.4 percent of the expenses reviewed for the 23 selected employees) adhered to State travel rules …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-1Institute of Technology at Utica/Rome – Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State as well as other … $101,605. Key Findings We found that the travel expenses for the SUNYIT employee selected for audit were documented and adhered to State travel rules …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/institute-technology-uticarome-selected-employee-travel-expensesSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected … and abuse. The audit covers the period April 1, 2008 to March 31, 2011. Background New York State’s executive … and travel agency fees. As part of a statewide initiative to determine whether the use of travel money by selected …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0State Comptroller DiNapoli Releases School District Audits
… appropriately sought competition through requests for proposals or quotes for professional services totaling approximately $4.3 million … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School District Audits
… result, five of the six online banking users were allowed to access nonbusiness websites prohibited by the policy. In … information technology security (IT) awareness training to all online banking users was not provided. Sensitive IT … implement the faculty auditor’s recommendations. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases School District Audits
… officials did not always comply with district policy to procure professional services. In addition, a review of procedures district officials used to select 17 professional service providers showed that they … paid a total of $437,732 during the audit period. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases School District Audits
… obtain or retain adequate support documentation. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsOnondaga County – Court and Trust Funds (2025-C&T-3)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the … 1, 2024 through September 3, 2025. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3Suffolk County Probation Department – Restitution Payments (S9-20-9)
… to pay victims with unsatisfied restitution orders. Some of this money was collected in the 1980’s. Officials did not … procedures to enforce and monitor restitution orders. 22 of the 44 restitution orders we reviewed had uncollected … officials did not maintain a complete and accurate list of unsatisfied restitution orders, distribute all available …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9Town of Crawford – Town Clerk (2021M-82)
… Audit Objective Determine whether collections in the Town of Crawford (Town) Town Clerk’s (Clerk’s) office were … parties in a timely and accurate manner . As a result of our audit and investigation, the former Clerk pleaded … August 2020, the former Clerk was sentenced to five years of probation and 1,000 hours of community service . The …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82Brockport Central School District - Financial Management (2023M-107)
… the Brockport Central School District (District) Board of Education (Board) and District officials effectively … However, the District incurred operating surpluses in each of those five years, totaling $20.9 million. The Board … million (8 percent) and underestimated revenues by a total of $8.7 million (4 percent). Five reserves had unreasonably …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Mechanicville City School District – IT Asset Management (S9-22-16)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … school mechanicville IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16Newfield Central School District – IT Asset Management (S9-22-17)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. Of the 41 IT assets we selected to confirm their location and that they were inventoried, and … percent of the sampled assets were not properly accounted for. Specifically: One mini desktop computer ($982) and one …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17Norwich City School District – IT Asset Management (S9-22-18)
… to confirm they were inventoried. We found 12 percent of the sampled assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of $534, two Chromebooks with an estimated cost of $448 based on recent purchases, and one iMac that did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)
… to confirm they were inventoried. We found 38 percent of the sampled assets were not properly accounted for. Specifically: One Chromebook with a cost of $263 could not be located and was not inventoried. Six additional Chromebooks with estimated total costs of $1,580 could not be located. Seventeen assets (16 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22