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Adequacy of 2021 Budgets - Jefferson County (S9-21-2)

… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the County’s adopted budget for the 2021 fiscal year. … The COVID-19 pandemic (pandemic) has had various levels of impact on the financial operations of local governments …

https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-jefferson-county-s9-21-2

Adequacy of 2021 Budgets - Town of North Hempstead (S9-21-12)

… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. … The COVID-19 pandemic (pandemic) has had various levels of impact on the financial operations of local governments …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-north-hempstead-s9-21-12

Adequacy of 2021 Budgets - Town of Big Flats (S9-21-20)

… of the Town’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic (pandemic) has had … when warranted, during the course of their fiscal year. To assess whether local officials adequately considered … financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 adopted …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-big-flats-s9-21-20

Fairport Central School District - Payroll and Employee Benefits (2023-118)

… found one of the five employees that received a retirement incentive should not have been paid $2,000 because they … to the end of the school year, a requirement for this incentive.  Key Recommendations  Consult with legal counsel …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118

Village of Greenwich - Cash Management (2019M-230)

… Key Recommendations Periodically solicit interest rate quotes from multiple financial institutions. Prepare monthly …

https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-cash-management-2019m-230

State Comptroller DiNapoli Releases Municipal Audits

… or to the comptroller’s office. City of Gloversville – Parking Violation Operations (Fulton County) City officials … procedures for pursuing the collection of unpaid parking violations or set a benchmark for collection rates. … through April 2016, which represents 61 percent of total parking violations. The city could have collected an …

https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-municipal-audits

Cattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)

… that the County did not maintain one or more pieces of required documentation in the files for 19 of these children, … assets, including user access, a formal disaster recovery plan, and IT security awareness training for users of the … procedures to ensure each child’s file contains all required documentation so that the County can receive …

https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68

State Comptroller DiNapoli Releases Municipal Audits

… practices were in place to ensure penalties were accessed when warranted and no formal written policies and procedures … and goals, or how collections should be enforced. Village of Hewlett Neck – Financial Management (2022M-35) The board … fund balance. Revenues were underestimated by a total of $334,095 and appropriations were overestimated by a total …

https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0

State Comptroller DiNapoli Releases Municipal & School Audits

… school audits were issued. Main-Transit Fire Department – Credit Cards (Erie County)   Of the credit card purchases totaling $216,961 examined, purchases totaling …

https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits

North Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)

… supporting documentation for collections, including 23 of 48 deposits totaling $45,518. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/north-colonie-central-school-district-extra-classroon-activity-funds

State Comptroller DiNapoli Releases School District Audits

… user accounts to prevent unauthorized use, access and/or loss. In addition to sensitive information technology (IT) … also did not establish an electronic banking policy or adequate bank transfers or electronic payment procedures nor did they segregate the …

https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-audits

Town of Ballston - Water Fund Financial Operations (2023M-60)

… complete report – pdf] Audit Objective  Determine whether the Town of Ballston (Town) officials provided adequate oversight of the water fund’s financial operations. Key Findings  … delinquent accounts were not accurately relevied, and the Town lost revenue.  Officials did not maintain an …

https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60

Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)

… contract and seek periodic competition to ensure rates are at the lowest possible cost. Conduct a deliberate and …

https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-and

Comptroller DiNapoli Releases Municipal Audits

… , City of Lackawanna , Town of Willing and the Town of Wright . “In today’s fiscal climate, budget transparency and … surcharges to the Department of Motor Vehicles. Town of Wright – Financial Operations (Schoharie County) The board … City of Lackawanna Town of Willing and the Town of Wright …

https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1

Broadalbin-Perth Central School District – Cash Management (2020M-65)

… a result, officials did not maximize interest earnings for the District. Officials did not formally solicit interest … rate quotes or prepare cash flow forecasts to estimate the amount of funds available for investment. Officials earned interest totaling $40,652 during the audit period. However, they could have earned about …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65

State Comptroller DiNapoli Releases Municipal Audits

… (Rensselaer County) The town operates a community pool and skating rink for seasonal periods. Although skating … rink deposits were made timely in 2015 and 2016 and pool deposits were made timely in 2015, pool deposits were not made timely in 2016. Additionally, …

https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-1

Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)

… if implemented, would assist the Board of Trustees (Board) in containing excessive amounts of overtime being charged to … action. Appendix C includes our comment on an issue raised in the Village’s response.  …

https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6

Schroon Lake Central School District - Claims Auditing (2019M-97)

… audited and approved before payment. Key Recommendations Print and sign checks after the claims have been audited and approved. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/schroon-lake-central-school-district-claims-auditing-2019m-97

Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)

… and developed an information technology (IT) contingency plan. Key Findings District officials did not adequately … network user accounts or develop a written IT contingency plan that details how District officials would respond to IT … and the lack of a comprehensive written IT contingency plan impairs the District’s ability to recover from an …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-information

Chittenango Central School District – Information Technology (2023M-155)

… communicated to officials, we determined:  Eighty-nine (15 percent) of the District’s nonstudent network user …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155