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Annual Audit

… whether claims were appropriate and complied with the New York State Workers’ Compensation Law and mandated fee … whether claims were appropriate and complied with the New York State Workers Compensation Law and mandated fe …

https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-audit

Village of Silver Creek – Capital Projects (2017M-31)

… the sewer or water capital projects’ financial impact on the annual operating budget. The sewer fund reported a …

https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31

Village of Pelham – Information Technology (2016M-410)

… Key Findings The Village has not installed an adequate web filtering process and not adopted procedures to … Ensure Village officials install an adequate web filtering process and adopt procedures to monitor IT …

https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410

Village of Old Westbury – Justice Court (2017M-64)

… perform bank reconciliations or accountability analyses on a monthly basis during the audit period. Two of the three …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64

Changes to Reporting Requirements – Understanding Your Responsibilities: Elected & Appointed Officials

… The August 2015 revisions to Regulation 315.4 help ensure that elected and appointed … service credit. The chart below summarizes the changes to the regulation that affect the record of activities (ROA) … did not address whether the governing body had the authority to determine whether activities are official duties …

https://www.osc.ny.gov/retirement/members/ea-officials/changes-reporting-requirements

Brighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)

… June 30, 2014. Background The Brighter Choice Charter Middle School for Girls is a public school that is not under … Brighter Choice Charter Middle School for Girls Financial Operations 2014M301 …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301

DiNapoli Honors Hispanic Leaders

New York State Comptroller Thomas P DiNapolis Hispanic Heritage Month event this year recognized several individuals and an organization working to make a difference in the Hispanic and Latino communities

https://www.osc.ny.gov/press/releases/2024/09/dinapoli-honors-hispanic-leaders

Baldwin Public Library – Payroll (2013M-335)

… of Audit The purpose of our audit was to determine if the Library had effective internal controls over payroll for the … 2011 through June 30, 2013. Background The Baldwin Public Library is located in the Town of Hempstead in Nassau County. The Library is governed by a five-member Board of Trustees, each …

https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335

Lindenhurst Union Free School District – Collections (2024M-24)

… were not recorded in a collection log. Employees made 25 deposits totaling $29,639 between 11 and 26 days after …

https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24

Border City Hose Company – Financial Oversight (2025M-39)

… management. The former Director/Chief was arrested on charges of grand larceny for allegedly stealing from the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/border-city-hose-company-financial-oversight-2025m-39

Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)

… operating surpluses and did not use appropriated fund balance. The District has accumulated unrestricted fund balance that exceeds the statutory limit. Key … estimates of revenues and appropriations, taking into account historical trends and all available information. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-condition

Peru Central School District – Extra-Classroom Activity Funds (2017M-69)

… Disbursements totaling $6,976 were not authorized by a student treasurer and District officials were unable to … prevents officials from confirming it. Four of the 10 student ledgers we reviewed were not in agreement with the … documentation. Ensure each club maintains an accurate student ledger. …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69

Whitesville Central School District – Financial Management (2016M-313)

… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities … appropriated fund balance was not actually used to finance operations. As of June 30, 2015, the District’s … fund balance within the statutory limit and develop a plan to reduce unrestricted fund balance in a manner that benefits …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313

Morris Central School District – Financial Operations (2015M-251)

… other than the BOCES claims auditor. Discontinue the practice of allowing the Treasurer’s electronic signature to …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251

Penfield Central School District – Financial Management (2015M-162)

… 2011 through May 7, 2015. Background The Penfield Central School District is located in the Towns of Penfield, … $8 million are overfunded and potentially unnecessary. The school lunch fund’s total fund balance exceeds the federally … in compliance with statutory requirements. Ensure that the school lunch fund budget is balanced and consider using the …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162

Downsville Central School District – Fund Balance (2016M-79)

… Purpose of Audit The purpose of our audit was to examine the District’s general fund balance for the period … is located in the Towns of Andes, Colchester, Hamden, Hancock, Tompkins and Walton in Delaware County. The … reserve for compensated absences and transfer excess funds to unrestricted fund balance, where allowed by law, or other …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79

Silver Creek Central School District – Financial Condition (2015M-321)

… Purpose of Audit The purpose of our audit was to examine the District’s management of financial activities … District officials annually appropriated fund balance to reduce the tax levy, but funds were not used as budgeted … include realistic appropriations based on actual needs to avoid levying taxes at a level greater than needed. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321

Train On-Time Performance (Follow-up)

… two recommendations included in our initial report, Train On-Time Performance ( 2014-S-56 ). Background Our prior audit … calendar years 2013 and 2014, Subways’ reports show actual On-Time Performance (OTP) was well below the goal of 91.9 … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …

https://www.osc.ny.gov/state-agencies/audits/2017/09/27/train-time-performance-follow