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Town of Cherry Valley – Budget Review (B4-14-21)

… 2015 fiscal year are reasonable. Background The Town of Cherry Valley is located in Otsego County. Our Office …

https://www.osc.ny.gov/local-government/audits/town/2014/11/12/town-cherry-valley-budget-review-b4-14-21

Town of Champion – Information Technology (2014M-130)

… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over its computer … million. Key Findings All users have administrator rights to their computers, giving them complete control over their … for computer-processed data. The Clerk backs up data to the machine that she is currently working on and not to an …

https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-champion-information-technology-2014m-130

Town of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)

… written policies and procedures for cash receipts for the senior center or the Receiver of Taxes. The Board did not … of our audit period as a result of duplicate payments. The senior center had no formal methodology for determining the …

https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165

Steuben County – Safeguarding Computerized Data (2025M-96)

… monitor access to and properly safeguard computerized data in the finance and personnel departments and County Clerk’s … Area County officials must safeguard computerized data in the finance and personnel departments and the County … and properly safeguard computerized data used by employees in the finance and personnel departments and County Clerk’s …

https://www.osc.ny.gov/local-government/audits/county/2025/12/19/steuben-county-safeguarding-computerized-data-2025m-96

Central Square Central School District - School District Website (S9-19-29)

… to make informed decisions. Officials did not post the: Final annual budget and Office of the State Comptroller (OSC) … action plan (CAP). Comprehensive budget-to-actual results, appended property tax report card or transparent … tax report card. Should enhance transparency by: Posting all audit reports, CAPs and comprehensive budget-to-actual …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29

Grand Island Central School District - School District Website (S9-19-31)

… did not post: Comprehensive budget-to-actual results in an easily accessible location. Corrective action plans … comprehensive budget-to-actual and internal audit results in a location easy to access. Prepare and post a multiyear … includes our comment on an issue District officials raised in their response. …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31

Lake Pleasant Central School District - School District Website (S9-19-36)

… certain financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other … and corrective action plan (CAP) to the external audit in an easily accessible location. Officials did not prepare: …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/lake-pleasant-central-school-district-school-district-website-s9-19-36

New Lebanon Central School District - School District Website (S9-19-37)

… documents to make informed decisions. Officials did not post: Budget-to-actual results; budget documents with fund … card information; and annual external audit reports. Office of the State Comptroller’s (OSC’s) audit and … of the District’s fiscal decisions. Key Recommendations Post the budget-to-actual results, comprehensive budget …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/new-lebanon-central-school-district-school-district-website-s9-19-37

Oneida City School District – Information Technology (2020M-80)

… and remove excessive permissions. Monitor employees’ Internet use and enforce the District’s acceptable use policy …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80

Susquehanna Valley Central School District – Information Technology (2020M-95)

… Key Recommendations Develop comprehensive procedures for regularly reviewing user accounts and disabling those …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020m

Town of Ausable – Water and Sewer District Financial Operations (2015M-274)

… Purpose of Audit The purpose of our audit was to review the financial operations of Ausable Water District 2, Ausable Water District 3 and … The purpose of our audit was to review the financial operations of Ausable Water District 2 Ausable Water District 3 and …

https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274

Roosevelt Fire District – Fire Station Project (2015M-163)

… of the state, distinct and separate from the Town of Hyde Park, Dutchess County, in which it is located. The District, …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/23/roosevelt-fire-district-fire-station-project-2015m-163

Town of Rotterdam – Water Rents (2016M-347)

… Purpose of Audit The purpose of our audit was to review the Town’s water rent billing and collection … Town officials designed appropriate internal controls to ensure that water fees were properly billed, collected, … The purpose of our audit was to review the Towns water rent billing and collection …

https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-rotterdam-water-rents-2016m-347

Town of Plainfield – Road and Equipment Maintenance (2016M-307)

… determine whether Town officials properly maintained Town roads and highway equipment for the period January 1, 2015 … taken steps to improve road repairs and maintenance to roads and equipment. However, they need to develop more … details regarding the repairs and maintenance of all Town roads and regarding Town equipment. …

https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-plainfield-road-and-equipment-maintenance-2016m-307

Town of Glenville – Justice Court Collections (2016M-246)

… recording and reporting of receipts for the period January 1, 2015 through April 30, 2016. Background The Town … recording and reporting of receipts for the period January 1 2015 through A …

https://www.osc.ny.gov/local-government/audits/justice-court/2016/10/21/town-glenville-justice-court-collections-2016m-246

Town of Broome – Purchasing and Justice Court (2014M-255)

… March 3, 2014. Background The Town of Broome is located in Schoharie County and has a population of approximately … The Justice reported collecting approximately $13,750 in fines, fees and surcharges during 2013. Key Findings Town … not ensure that purchases were made at the lowest cost, in compliance with the Town’s procurement policies and used …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255

DiNapoli: Thruway Authority Toll Increases Should Be Last Option

… multi-year schedule of systemwide toll increases to begin in 2024, but a new report from State Comptroller Thomas P. … finances and the toll hike proposal and found gaps in essential information necessary to evaluate the proposal. … and disclose critical information, and identify and put in place all possible cost-savings and alternative revenue …

https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thruway-authority-toll-increases-should-be-last-option

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