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The Academy Charter School - Credit Card Expeditures (2019M-80)
… along with itemized receipts and documentation of why the meal was necessary. School officials generally agreed …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Marcellus Central School District – Online Banking (2020M-66)
… processing transactions. Ensure that a dedicated computer is used to perform online transactions and that employees …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66Town of Mooers – Payroll (2014M-087)
… Purpose of Audit The purpose of our audit was to determine if Town officials established effective controls … policy or implemented procedures requiring each employee to maintain a time sheet to be signed by the employee and their supervisor. The …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Sayville Public Library – Treasurer (2016M-334)
… Public Library is a school district public library located in the Town of Islip, Suffolk County. The Library, which … the New York State Education Department’s Board of Regents in 1952, is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334Town of Willing – Justice Court Operations (2014M-377)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s Justice Court … Court operations. Collections for the Court as reported to the Justice Court Fund totaled $71,238 for the period …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377Town of Tuscarora – Supervisor’s Records and Reports (2015M-122)
… May 18, 2015. Background The Town of Tuscarora is located in Steuben County and has a population of approximately 1,500 … all financial activity is accurately recorded and reported in a timely manner, monthly bank reconciliation balances …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-tuscarora-supervisors-records-and-reports-2015m-122Williamson Central School District – Procurement of Professional Services (2016M-55)
… District is located in the Towns of Ontario, Marion, Sodus and Williamson in Wayne County. The District, which operates … $22 million. Key Findings The purchasing policy and regulations do not provide guidance for seeking … $5,000. Key Recommendations Revise the procurement policy and amend District regulations to provide guidance for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesRye Neck Union Free School District – Information Technology (2016M-280)
… Purpose of Audit The objective of our audit was to determine whether the District adequately safeguarded … The Board has not developed adequate policy and procedures to ensure that District employees receive proper cyber security training to protect District assets. Key Recommendations Inventory and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280Westhill Central School District – Procurement (2016M-182)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the period July 1, 2014 through … Background The Westhill Central School District is located in the Towns of Geddes and Onondaga in Onondaga County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/westhill-central-school-district-procurement-2016m-182Millbrook Central School District – Claims Processing (2015M-48)
… The Millbrook Central School District is located in the Towns of Washington, Union Vale, Clinton, LaGrange, Stanford and Pleasant Valley in Dutchess County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/millbrook-central-school-district-claims-processing-2015m-48State Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today … properly allocated among the various programs funded by New York City, New York state, and other sources. For the three fiscal years …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-0State Police Bulletin No. SP-246
… Association (NYSPIA), provides for an annual expertise payment. These payments, including those for newly eligible … who return to the payroll by 10/31/2025, may receive the payment upon return from leave. OSC Actions: OSC will … Agency Actions: To pay the 2024 State Police Expertise Payment to eligible employees not processed automatically, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-246-2024-expertise-pay-eligible-employees-state-police-investigators-unitBusiness Services Center Shared Services
… efficient transactions. Since the Center began operations in September 2012, agencies have migrated to its services in waves; as of March 2016, the Center was processing HR and … and Support Services, each support Center operations. In addition, a Call Center hosted by the Department of …
https://www.osc.ny.gov/state-agencies/audits/2016/12/16/business-services-center-shared-servicesMontauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… January 1, 2023 – March 31, 2024 Understanding the Program Payroll is one of the largest components of a fire district’s … for all the time worked. In 2023, the District’s payroll for ALS employees totaled $328,847, which was 64 percent of the District’s total budgeted payroll of $510,000. Audit Summary The Board did not pay ALS …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153State Comptroller DiNapoli Releases Municipal Audits
… of financial operations. West Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45) The board did not … were appropriate and necessary. As a result, the company made unnecessary disbursements totaling $4,107. The … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsErie County Water Authority – Information Technology (2018M-9)
… and protected information technology assets used in its business environment against unauthorized use, access … Authority is a public benefit corporation established in 1949, providing water supply to approximately 550,000 … compromise systems and data. Key Recommendations Evaluate all existing network user accounts, disable or remove any …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9Town of Lincklaen – Board Oversight (2017M-37)
… 16, 2016. Background The Town of Lincklaen is located in Chenango County and has a population of approximately 400. … Key Findings The Town accumulated significant fund balance in the general and highway town-wide funds without clear … Town residents. Perform annual audits of the records of all Town officials who receive and disburse funds. Establish …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37Jericho Water District – Water Use Charges (2013M-395)
… Purpose of Audit The purpose of our audit was to determine if the … Background The Jericho Water District is located in the Town of Oyster Bay in Nassau County. The District covers a 37-square-mile area and …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Fabius-Pompey Central School District – Budget Review (B3-13-5)
… Purpose of Audit The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5Fabius-Pompey Central School District – Budget Review (B3-14-5)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … The Fabius-Pompey Central School District, located in Onondaga County, issued debt totaling $1.5 million to … fund as of June 30, 2006. Local Finance Law requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/08/fabius-pompey-central-school-district-budget-review-b3-14-5