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Town of Glen - Water and Sewer Operations (2023M-167)

… customers or audit the Clerk’s records and water and sewer bills and meter readings were not independently reviewed for … accounts and periodically reconcile control accounts with billing records.  District officials generally agreed with our recommendations and have initiated, or indicated …

https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167

Charter School of Educational Excellence – Information Technology (2023M-174)

… of Trustees (Board) and officials secured student data to help protect it from unauthorized access and developed and … Board and officials did not adequately secure student data to help protect it from unauthorized access or develop an IT … result, there was an increased risk of unauthorized access to student personal, private and sensitive information (PPSI) …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174

Reporting of Community-Based Services Under the Transformation Reinvestment Plan

… Health provides adequate reporting of community-based service reinvestment funds under the Transformation … Health provides adequate reporting of communitybased service reinvestment funds under the Transformation …

https://www.osc.ny.gov/state-agencies/audits/2022/10/26/reporting-community-based-services-under-transformation-reinvestment-plan

Town of Hempstead – Information Technology Access Controls (2021M-158)

… (Town) officials established adequate access controls to help safeguard Town information technology (IT) systems … Town officials did not establish adequate access controls to help safeguard IT systems against unauthorized access. The … issues, such as breach notification, and those related to acceptable computer use, protection of PPSI, application …

https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158

DiNapoli: Alexandria Clerk Charged In Theft of Town Fees

… by residents for fines, fees and surcharges, according to State Comptroller Thomas P. DiNapoli. Ellen S. Peck, 64, of … at the town’s request, in partnership with the New York State Police. The audit and investigation revealed that after … arrest will deter others from such corruption. I thank the State Police for their work on this case.” DiNapoli’s office …

https://www.osc.ny.gov/press/releases/2015/11/dinapoli-alexandria-clerk-charged-theft-town-fees

Town of Pittsfield – Supervisor's Records and Reports (2024M-80)

… Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not maintain complete, accurate and up-to-date accounting records and reports. Without … Town Supervisor Supervisor maintained complete accurate and uptodate accounting records and reports …

https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80

Controls and Management of the Unemployment Insurance System (Follow-Up)

… of implementation of the six recommendations included in our initial audit report, Controls and Management of the … Program One of the Department of Labor’s (DOL) key tasks in assisting the unemployed is administering the State’s … who become unemployed through no fault of their own. In March 2020, Executive Order 202.8 directed the temporary …

https://www.osc.ny.gov/state-agencies/audits/2024/06/17/controls-and-management-unemployment-insurance-system-follow

V.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance

… The Chart of Accounts (COA) is the foundation of the Statewide Financial System (SFS). It provides each … to identify financial transactions. Centralized governance of the COA will ensure continued consistency within the State … The Chart of Accounts COA is the foundation of the Statewide Financial …

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policies

Town of Elbridge – Payroll and Leave Accruals (2024M-141)

… report – pdf] Audit Objective  Determine whether Town of Elbridge (Town) officials accurately paid employees and … without having any information regarding the numbers of hours that employees worked, the leave time that they … (secretary) and Highway Superintendent were unaware of all provisions of the collective bargaining agreement …

https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141

Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)

… (Village) Clerk- Treasurers maintained complete, accurate and up-to-date financial records and reports. Key Findings  The current and former … Village ClerkTreasurers maintained complete accurate and uptodate financial records and reports …

https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136

Town of Perth – Supervisor’s Records and Reports (2024M-149)

… report - pdf] Audit Objective  Determine whether the Town of Perth (Town) Supervisor (Supervisor) maintained complete, … adequate financial reports to the Board. For example, as of March 31, 2024 the general fund was overstated by $584,018 … The general fund and the highway fund cash balances as of March 31, 2024 were overstated by a combined total of …

https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149

City of Middletown – Payroll and Leave Benefits (2024M-26)

… Ensure employees worked the hours that they were scheduled to work and were paid for working. Establish City-wide … of our findings but indicated they have initiated or plan to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26

Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)

… Town’s fund balance accounts had errors totaling $833,153. For example, the general town-wide fund was understated by …

https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140

Town of Rutland – Water and Sewer Charges (2025M-30)

… of Rutland (Town) Town Clerk (Clerk) properly billed water and sewer charges. Key Findings  The Clerk did not properly bill water and sewer charges. We identified a total of $8,823 in billing … resulted in $4,634 in overcharges to customer accounts and $4,189 in undercharges. Of 81 customer account billing …

https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30

Town of Albion – Supervisor’s Records and Reports (2024M-111)

… revenue and a $109,000 expenditure for a storage building. In addition, budgetary transfers totaling $27,125 were … action. Appendix B includes our comment on an issue raised in the Town’s response. …

https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111

Village of Lake George – Records and Reports (2024M-82)

… Key Findings  The Treasurer and former Board-appointed Secretary to the Mayor (Secretary) did not properly fulfill … Village’s financial condition was not properly reported in the Annual Financial Report (AFR). Without reliable … 4-408 or ensure the accuracy of the AFR filed with the Office of the State Comptroller (OSC).  Key Recommendations  …

https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82

Village of Catskill – Accounting Records and Reports (2024M-66)

… errors and/or irregularities could occur. Properly account for three bank account balances totaling $1.1 million at May …

https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66

City of Rensselaer – Accounting Records and Reports (2023M-26)

… accurate and timely accounting records and reports to allow the Common Council (Council) to effectively manage financial operations and capital … the reports the Council received were not sufficient to allow the Council to effectively manage the City’s … accurate and timely accounting records and reports to allow the Common Council Council to effectively manage …

https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26

Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)

… did not record investment transactions and interest and all interfund transfers, improperly recorded receipts, … of Taxation and Finance (NYSDTF), which could result in the Village paying fines and penalties. Recommendations  … complete and accurate accounting records and reports in a timely manner. Village officials generally agreed with …

https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107

Town of Wilson – Fuel Procurement and Monitoring (2024M-131)

… report – pdf] Audit Objective  Determine whether the Town of Wilson (Town) officials properly procured, monitored and … and Town Board (Board) did not provide adequate oversight of fuel, including procuring fuel in compliance with … Determine whether the Town of Wilson Town officials properly procured monitored and …

https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131