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Town of Schuyler – Financial Management (2014M-182)
… through December 31, 2013. Background The Town of Schuyler is located in Herkimer County and has a population of approximately 3,400. The Town’s budgeted … the Towns financial management for the period January 1 through December 31 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182Town of Saranac – Payroll (2014M-289)
… Purpose of Audit The purpose of our audit was to determine if Town officials established effective internal … cabinet in the Secretary’s office and was accessible to other Town employees. Key Recommendations Adopt … policies and procedures that incorporate the duties to be completed and records to be maintained for processing …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Town of Friendship – Water Accountability (2013M-281)
… Purpose of Audit The purpose of our audit was to determine if Town officials are adequately monitoring water loss for the period January 1, 2012 to August 12, 2013. Background The Town of Friendship is … of Public Works Superintendent has taken adequate steps to identify and reduce the amount of water loss within the …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281Town of Afton – Budgeting Practices (2013M-304)
… and improvements during the last five completed fiscal years were not budgeted for and the associated means of … for larger expenditures, but they also did not consider historical information while preparing the budget for the … source. Adopt realistic budgets that consider both historical trends and future needs. …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304Village of Airmont – Claims Auditing (2024M-1)
… services due to the vendor’s use of the higher year-end Consumer Price Index (CPI) rate instead of the monthly CPI rate. Six claims …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Copiague Union Free School District - Information Technology (2023M-150)
… privacy training annually to all officials and employees with access to financial and other sensitive data. Key … security and awareness training to officials and employees with access to PPSI. District officials generally agreed with our recommendations and indicated they have initiated or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Town of Glen - Water and Sewer Operations (2023M-167)
… operations. The Board did not adopt the water and sewer rates that were charged to customers or audit the Clerk’s records and water and sewer bills and meter readings were not independently reviewed for accuracy. As a result, officials and customers have no …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… project . Officials: Borrowed $2 million more than needed for the initial project and used the funds to make other … In March 2022, the former clerk of the works was arrested for defrauding the New York State and Local Retirement System …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectState Comptroller DiNapoli Announces New Cybersecurity Training Webinars for Local Governments
… The Office of the State Comptroller has developed five new “10-minute Tech Talk” cybersecurity training webinars for local government … The Office of the State Comptroller has developed five new 10minute Tech …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-announces-new-cybersecurity-training-webinars-local-governmentsLe Roy Central School District – Reserve Funds (2022M-110)
… District’s reserve policy or transparently fund reserves. In addition, the Board did not take an active role in … years, and the employee benefit accrued liability reserve is overfunded by $426,000. Key Recommendations Adopt a comprehensive written reserve fund policy and comply with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Transportation – 2022 Financial Condition Report
… to excellent, a 2 percentage point increase since 2020. Bridge Conditions Have Improved Since 2017, But Are Worse Than in Other States In 2021, New York State was responsible for maintaining 8,527 bridges.* A bridge is considered to be in poor condition (previously …
https://www.osc.ny.gov/reports/finance/2022-fcr/transportationNorwood-Norfolk Central School District – Financial Management (2022M-129)
Determine whether the NorwoodNorfolk Central School District District Board of Education Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Seneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)
… of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price … and Measures (Director) did not complete all required testing of weighing and measuring devices or maintain … seek reimbursement of approximately $5,600 for fuel octane testing during our 21-month audit period. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2Jefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)
… were not inspected as required. There was no system in place to maintain a complete and accurate master list of … businesses we tested during the audit were not included in the Department’s master list of 407 businesses. The Department had adequate documentation and procedures in place for addressing consumer complaints and performing …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… by an object or person and restroom soap dispensers and hand dryers mounted at an accessible height. 16 components at …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Town of Elbridge – Payroll and Leave Accruals (2024M-141)
… of Elbridge (Town) officials accurately paid employees and properly maintained employee leave accruals. Key … ensure that all payroll payments were accurate, supported and authorized and that leave accrual records were maintained accurately. We … Town of Elbridge Town officials accurately paid employees and properly maintained employee leave accruals …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… and procedures to provide effective financial oversight of Department operations. In addition: The membership did … and elect a five-member Board of Directors or a financial secretary, and the President did not appoint members to the … did not submit various annual reports to the Office of the State Comptroller (OSC), the Internal Revenue Service (IRS) …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Rhinecliff Fire District – Board Oversight (2024M-154)
… required Annual Financial Reports (AFR) were filed for the past 15 years. The 2009 AFR is almost 6,000 days late. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Town of Summit – Town Clerk (2024M-51)
Determine whether the Town of Summit Town Clerk properly recorded deposited and remitted clerk fees in timely manner
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Panama Central School District – Procurement (2024M-73)
… and District officials purchased goods and services in compliance with the District’s procurement policies. Key … that exceed certain thresholds to be competitively bid. In addition, the claims auditor did not perform adequate claims audits. As a result, $1.1 million in purchases (half of the procurements we reviewed) were made …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73