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Discovery Charter School – Network and Financial Software Access Controls (2022M-156)

… risk for unauthorized access, misuse, or loss. In addition to finding sensitive information technology (IT) control weaknesses, which we communicated confidentially to officials, we found that: Officials did not adopt adequate … needed, which created additional entry points for someone to inappropriately access the School’s network. Two of the …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controls

Town of Gorham – Procurement (2024M-7)

… practices. As a result, there is an increased risk that the Town paid more than necessary for goods and services or … requirements for 41 purchases totaling $1.4 million. All nine professional services vendors totaling $1.1 million … detailing the services to be provided and their cost. All 116 credit card purchases totaling $29,562 and determined …

https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7

Barker 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 …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19

Rondout Valley Central School District – Fixed Assets (2023M-36)

… officials did not properly account for and monitor all of the District’s fixed assets. As a result, there is an … of $79,383 were not recorded on the District’s inventory list. For example, these assets include a golf cart costing …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36

Town of Ontario - Information Technology, Financial Management and Procurement (2017M-137)

… 2015 through March 2, 2017. Key Findings The Board has not adopted IT policies to sufficiently protect its IT assets and did not ensure the adopted computer use and inventory policies were enforced or … The Board has not reduced excessive fund balance; adopted a comprehensive multiyear financial or capital plan, …

https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137

Lewis County Industrial Development Agency – Staff Services Agreements (2025M-1)

… Development Agency (LCIDA) Board (Board) ensured staff service fees were accurately calculated and paid in … These overpayments occurred because the calculation of the service fees included certain revenues and other fees … the supporting documentation and calculations for staff service fees to verify the proper amounts are calculated and …

https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1

Town of Pound Ridge – Procurement and Claims Auditing (2024M-150)

… complete report – pdf] Audit Objective Determine whether the Town of Pound Ridge (Town) Board (Board) procured goods … to payment. Key Findings Town officials did not procure all goods and services in accordance with Board policy and … requirements. As a result, officials cannot support that all goods and services were procured in the most …

https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150

Avon Central School District – Financial Management (2024M-75)

… complete report – pdf] Audit Objective Determine whether the Avon Central School District (District) Board of … managed fund balance and reserves. Key Findings The Board and District officials did not effectively manage … However, the District incurred operating surpluses in all five years we reviewed, totaling $8.2 million. …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75

Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)

… purpose of our audit was to review the Agency’s process for evaluating, approving and monitoring projects for the period January 1, 2013 through December 23, 2014. … did not develop an adequate recapture policy to allow for the recovery of previously granted benefits if job …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-and

Delaware County – Assigned Counsel (2016M-384)

… a plan for providing counsel to individuals charged with a crime, or otherwise entitled by law to counsel, who are …

https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384

DiNapoli: 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-november

Westchester County Department of Social Services - Contract Monitoring (2018M-35)

… to ensure that services provided and payments made were in accordance with contractual agreements. Key Findings For … before authorizing payments. Include clear provisions in service agreements detailing required performance measures …

https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35

IV.3 Overview – IV. Accounting Codes - Uses and Descriptions

… and track the type of revenues the State receives. The product code field can also be used in conjunction with the account code, to provide a lower level of detail for reporting and …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overview

Plattekill 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-95

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