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Germantown Central School District – Financial Management (2013M-230)

… The Germantown Central School District is located in Columbia County. The District is governed by a Board of … District officials consistently overestimated expenditures in the adopted budgets by a total of $5.5 million. As a … four years, District officials appropriated $3.2 million in fund balance that was not needed to fund the budgets, and …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230

Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)

… which comprises four elected Trustees and an elected Mayor. Key Findings The Board has not implemented adequate … a breach notification policy and a disaster recovery plan. Additionally, Village officials have not implemented … a breach notification policy, and a disaster recovery plan. Ensure that administrative rights to the financial …

https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107

Town of Newfield – Selected Financial Activities (2013M-2)

… activities for the period January 1, 2011, to June 11, 2012. Background The Town of Newfield is located in Tompkins … to agree to the bank balance. The monthly and the last two annual reports were not consistently provided by the … inaccurately. Key Recommendations Ensure the Supervisor is meeting the fundamental responsibilities of the position by …

https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2

Town of Mansfield – Financial Management and Claims Processing (2012M-241)

… Audit The purpose of our audit was to evaluate the Town’s financial management for the period January 1, 2007 to December 31, 2012 and the internal controls over claims processing for the … The Town of Mansfield is located in Cattaraugus County and has approximately 800 residents. The Town is governed by …

https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241

Lockport Housing Authority – Executive Director’s Compensation (2015M-329)

… Purpose of Audit The purpose of our audit was to evaluate the BOCES’ procurement practices for the period … monitor the Executive Director’s accrual and use of leave time. The Executive Director prepares the minutes and has … Record the official Board’s proceedings in a minute book. To maintain the integrity of the minutes, the pages of …

https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329

Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)

… the Town of Wolcott in Wayne County and has approximately 500 residents. The Village is governed by a Board of …

https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173

Newark School District Public Library – Board Oversight (2014M-54)

… investments which are not allowed by law, putting Library resources at a greater risk for loss. The Board has not … and disbursements, claims processing and auditing, credit cards, payroll processing, accounting records and … including cash receipts and disbursements, purchasing, credit cards, claims processing, payroll processing and IT. …

https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54

Village of Shoreham – Board Oversight and Justice Court (2017M-152)

… - pdf ] Purpose of Audit The purpose of our audit was to review the Board’s oversight of financial operations and … 31, 2016. We extended our review of Court operations back to August 1, 2013 and forward through November 30, 2016. … totaling $3,435 were collected and deposited but payments to the Clerk-Treasurer and reported to the Justice Court Fund …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152

Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)

… 2013 through December 31, 2013. Background The Roosevelt Public Library, which is located in the Town of Hempstead, … Roosevelt Public Library Board Oversight of Library Operations 2014M297 …

https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297

Town of Hempstead Local Development Corporation – Audit Follow-Up (2021M-37-F)

The purpose of our review was to assess the Town of Hempstead Local Development Corporations THLDCs progress as of June 2025 in implementing our recommendation in the audit report Town of Hempstead Local Development Corporation Project Approval and Oversight 2021M37 released in September

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2025/09/26/town-hempstead-local-development-corporation-audit-follow

State Comptroller DiNapoli Releases School Audits

… overestimated expenditures by an annual average of $1.2 million from fiscal years 2014-15 through 2016-17. As a …

https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits-0

State Comptroller DiNapoli Releases School District Audits

… the following school district audits have been issued. Mount Pleasant Cottage Union Free School District – … generated large operating surpluses and did not use about $1.1 million in appropriated fund balance. As of June …

https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0

Challenging a Determination – New Career Plan

… pay only those benefits authorized by law, and cannot pay you any benefits if you do not meet all the eligibility … denied or improperly calculated, you may request a hearing and redetermination to be held before a hearing officer. Your request must be in …

https://www.osc.ny.gov/retirement/publications/1515/challenging-determination

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