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Town of Exeter – Town Supervisor's Records and Reports (2024M-25)

… balance sheet accounts were not properly maintained due to carrying over unsupported balances for interfund activity, receivables and cash balances from … if the Supervisor presented his accounting records to the Board and the Board conducted the required annual …

https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25

Town of Poestenkill – Credit Card Purchases (2024M-34)

… report – pdf] Audit Objective  Determine whether the Town of Poestenkill (Town) Town Board (Board) ensured credit card … Determine whether the Town of Poestenkill Town Town Board Board ensured credit card …

https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34

Town of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)

… (Town) officials properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all … Riverhead Town officials properly administered the Peconic Bay Community Preservation Fund CPF to ensure that all …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25

Village of Hempstead – Budget Review (B17-7-6)

… was to provide an independent evaluation of the Village’s proposed budget for the 2017-18 fiscal year. Background … which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key … the significant revenue and expenditure projections in the proposed budget are reasonable. Based on the 2017-18 proposed …

https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6

University Preparatory Charter School for Young Men - Payroll (2023M-123)

… records for 25 of the 138 individuals employed by the School and determined:  Officials lacked records to …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123

Town of Orangeville – Town Clerk/Tax Collector (2023M-80)

… report – pdf] Audit Objective Determine whether the Town of Orangeville (Town) Town Clerk/Tax Collector (Clerk) … record, remit and report detailed Clerk fees for 21 of the 24 months reviewed. Deposit Clerk fees and real … within the required timeframes. Complete an annual audit of the Clerk’s accounts and records. Town officials agreed …

https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80

Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)

… (FSA) and Dependent Care Assistance Program (DCAP) in a timely manner. Key Findings District officials were not … and ensure the administrator returned all forfeited funds in a timely manner. Key Recommendations Establish written … returns all forfeited funds from the FSA and DCAP in a timely manner. Ensure the administrator returns all …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-plan

Uniondale Union Free School District – Information Technology (2023M-61)

… adequately managed nonstudent network user accounts and permissions. Key Findings District officials did not adequately manage nonstudent network user accounts and permissions. As a result, the District had an increased risk of unauthorized access to and use of the network and could potentially lose important …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61

Town of Ticonderoga – Capital Project Management (2023M-38)

… report – pdf] Audit Objective Determine whether the Town of Ticonderoga (Town) Town Board (Board) provided adequate oversight and management of capital projects. Key Findings The Board did not provide adequate oversight and management of capital projects .  As a result, Town officials did not: …

https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38

State Agencies Bulletin No. 2142

… Purpose: The purpose of this bulletin is to notify agencies of the 2023 plan year maximum salary limit and pensionable overtime earnings limit for Tier 5 TRS members. Affected Employees: Tier 5 members of … (C), and 408 (k) (6) (D) (ii) will increase to $330,000 for the 2023 calendar year for TRS Tier 5 plan participants. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2142-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limit

East Meadow Union Free School – Overtime (2022M-118)

… supervisory approval. District officials paid $31,486 for 605 hours of overtime worked without supervisory approval. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118

East Quogue Union Free School District – IT Asset Management (S9-22-8)

… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … not properly accounted for. Specifically: Six IT assets with combined purchase prices of approximately $8,200 were …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8

Village of Savona – Board Oversight (2015M-328)

… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for the period June 1, 2013 through … Village of Savona Board Oversight 2015M328 …

https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328

City of Olean Housing Authority – Board Oversight (2016M-93)

… Purpose of Audit The purpose of our audit was to evaluate Board oversight of certain … January 5, 2016. Background The City of Olean Housing Authority is located in the City of Olean, Cattaraugus County. The Authority, which provides low-rent housing for qualified …

https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93

Canajoharie Central School District – Fuel Purchasing (2021M-170)

… the District paid high-credit risk fees totaling $1,321 for May and June 2021, the District’s incomplete records … Recommendations Solicit bids as required and in accordance with the purchasing policy. Thoroughly audit claims to ensure … request reimbursement. District officials generally agreed with our recommendations and have initiated, or indicated …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170

Seneca County Probation Department – Restitution Payments (S9-20-7)

… officials did not maintain a complete list of victims with unsatisfied restitution orders, make undisbursed … Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide … policies and procedures. County officials agreed with our recommendations and indicated they will take …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7

Jefferson County Probation Department – Restitution Payments (S9-20-10)

… Determine whether the Jefferson County County Probation Department Department officials …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10

DiNapoli: Uber Needs to Explain What It Is Doing to Protect Riders From Sexual Assault

… that calls on Uber to publish a report explaining how it is addressing incidents of riders being sexually harassed and … incidents. Being open about the steps it’s taking is key to restoring customers’ trust and protecting the … that calls on Uber to publish a report explaining how it is addressing incidents of riders being sexually harassed and …

https://www.osc.ny.gov/press/releases/2026/01/dinapoli-uber-needs-explain-what-it-doing-protect-riders-sexual-assault

Selected Publications and Reports

… Basics Research Reports Fiscal Stress Monitoring System - School Districts: School Year 2024-25 Results Fiscal Stress Monitoring System - … Fiscal Year 2024 Results Fiscal Stress Monitoring System - School Districts: School Year 2023-24 Results Fiscal Stress …

https://www.osc.ny.gov/local-government/fiscal-monitoring/selected-publications-and-reports

Town of Butternuts – Disbursements (2021M-62)

… Butternuts (Town) Board provided adequate oversight of the disbursement process. Key Findings The Board did not provide adequate oversight of the disbursement process and exceeded its authority under New … be used, which resulted in a circumvention of the Town’s disbursement controls. While the 142 disbursements totaling …

https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62