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Monsey Fire District – Audit Follow-Up (2020M-62-F)
… Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Monsey Fire District – Board Oversight (2020M-62), released in July 2024. The audit determined that: The Board of Fire … Monsey Fire Districts District progress as of October 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-fBrentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… operations of the Brentwood Volunteer Fire Department for the period April 1, 2010 to March 31, 2012. Background … The Department’s receipts totaled approximately $52,300 for the 2011-12 fiscal year. Key Findings The Treasurer does … totaling $33,363 and deposits totaling $99,643 for these accounts are inadequate and inaccurate. The Board …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overEmergency Service Communication Surcharges (2017-MS-4)
… complete report - pdf] We also issued 6 letter reports to the following Counties: Niagara , Oneida , Ontario , Rockland , Schenectady , and Suffolk . Purpose of Audit The purpose of our audit was to determine whether … 5, 2016. Background To fund E911 systems, most counties are authorized to impose surcharges on wireless and landline …
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4Town of Forestport – Financial Management (2013M-184)
… 31, 2012. Background The Town of Forestport is located in Oneida County and has approximately 1,500 residents. The … because it repeatedly under-estimated revenues. As a result, at the end of 2012, fund balance in the general … appropriations. Portions of the fund balance set aside as a funding source for subsequent years’ budgets were not used …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Lockport Housing Authority – Executive Director’s Compensation (2015M-329)
… our audit was to evaluate the BOCES’ procurement practices for the period January 1, 2014 through September 29, 2015. … 352 housing units. The Authority can also issue vouchers for 188 additional units under the Section 8 program. The … representatives elected by tenants of the Authority). For the fiscal year ending March 31, 2015, the Authority’s …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… Purpose of Audit The purpose of our audit was to examine the Probation … Essex County is located in northeastern New York State and has a population of approximately 39,000. The County is … Key Recommendations Ensure that cash receipts collected are physically safeguarded, only accessible to authorized …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsSaugerties Central School District – Extra-Classroom Activities (2017M-77)
Saugerties Central School District ExtraClassroom Activities 2017M77
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Police Property Room Inventory (2014-MS-4)
… report - pdf] We also released ten letter reports to the following: City of Auburn [pdf] , City of Elmira [pdf] , Town of Hamburg … appropriate controls over property room inventory for the period January 1, 2012 through December 5, 2013. …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… period January 1, 2012 through June 30, 2013. Background Albany County is located in eastern New York State and has a … body. The Legislature comprises 39 County Legislators. The Albany County Probation Department collected $464,508 and … Albany County Probation Department Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsCity of Lockport – Fiscal Stress (2013M-330)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for … 1, 2012 through October 9, 2013. Background The City of Lockport is located in Niagara County, is approximately … City of Lockport Fiscal Stress 2013M330 …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Town of Champion – Information Technology (2014M-130)
… 31, 2013. Background The Town of Champion is located in Jefferson County and has a population of approximately … approximately $2.5 million. Key Findings All users have administrator rights to their computers, giving them complete … may not have been prepared to notify affected individuals in the event that private information had been compromised. …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-champion-information-technology-2014m-130NYS Common Retirement Fund Announces First Quarter Results
… holds and invests the assets of the New York State and Local Retirement System on behalf of more than one million state and local government employees and retirees and their …
https://www.osc.ny.gov/press/releases/2015/08/nys-common-retirement-fund-announces-first-quarter-resultsState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 919
… Purpose To describe changes that are required to apply the proper taxation for employees who are … different tax treatment for these two types of earnings is required. This may occur when an employee is on a Paid Leave … To describe changes that are required to apply the proper taxation for employees who are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipendState Comptroller DiNapoli Releases School Audits
… School District , Chester Union Free School District , Hamilton Central School District , Hawthorne Cedar Knolls … financial duties or oversee the claims audit process. Hamilton Central School District – School Lunch Fund …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Office of Children and … by Summit’s subcontractor, Bestworth, who did not meet the contract qualifications for security guards. Bestworth’s president acknowledged none of the 40 employees who provided security guard services at the …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-auditsUniversity Preparatory Charter School for Young Men - Payroll (2023M-123)
… for Young Men (School) officials accurately compensated employees. Key Findings School officials did not always accurately compensate employees or require adequate support for hours worked. … compensation totaling $18,527 they paid three hourly employees. Twelve employees received pay that was not …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123Gorham-Middlesex Central School District – Online Banking Access (2022M-179)
… complete report – pdf] Audit Objective Determine whether the Gorham-Middlesex Central School District (District) … a result, the risk that the District may become the victim of a cybercrime and experience financial losses is … users and ensure administrative permissions are granted to users that require these permissions. Monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179Saugerties Central School District – IT Asset Management (S9-22-05)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 33 percent of the sampled assets were not properly accounted for. … Key Recommendations Ensure District inventory records are complete and include the details necessary to adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05