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Steuben County – County Bridge Maintenance (S9-13-1)
… town- and village-owned bridges. Key Findings The County does not track all maintenance and repairs by bridge, unless … completely replaced or rehabilitated. While the County does not have a written plan in place, it has implemented …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Town of Afton – Budgeting Practices (2013M-304)
… estimate the Town’s operational needs. Specifically, we found that large capital purchases and improvements during … the highway garage that the Board also did not budget for. We reviewed budgets for the last five completed fiscal years …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and incidental …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0Selected Aspects of Discretionary Spending
… transportation services throughout the seven counties of Monroe, Genesee, Livingston, Orleans, Wayne, Wyoming, and Seneca. To accomplish its mission, the Authority … Other Related Audits/Reports of Interest Battery Park City Authority: Selected Aspects of Discretionary Spending …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Contract Advisory No. 12
… grant contracts and related documents submitted to OSC for audit and approval from the New York State Grants Gateway system … the use of the Gateway System for contract development and submission, refer to the Grants Reform website . References: …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsState Comptroller DiNapoli Releases Municipal Audits
… Auditors reviewed 116 properties with agricultural, senior citizen and veteran exemptions and found 14 lacked adequate …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0Onondaga County – Court and Trust Funds (2025-C&T-3)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County officials … estates are entrusted to the CFO for safekeeping by order of the surrogate’s court. Together, the CFO, county clerk and … The purpose of our review was to determine whether County officials …
https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3Suffolk County Probation Department – Restitution Payments (S9-20-9)
… Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9Friendship Central School District – Fund Balance and Reserves (2022M-55)
… Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Le Roy Central School District – Reserve Funds (2022M-110)
… unemployment insurance reserve totaled $658,000, enough to pay average annual unemployment expenditures for more than …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Lansing Central School District – Procurement (2021M-213)
… and services economically and in a manner that is in the best interests of taxpayers. Policies and procedures were … goods and services. Officials did not seek competition for insurance coverage totaling $232,624 or for four of six … State contract. Key Recommendations Update the procurement policy and related procedures to include detailed guidance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… Determine whether Dobbs Ferry Union Free School District District officials properly approved and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeCanajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… monthly reports to officials for eight of the 13 months in our audit period or prepare bank reconciliations to … established and 48 deposits totaling $16,655 were not made in a timely manner. Two hundred forty-eight disbursements … issue duplicate receipts and deposit collections in a timely manner. Make payments only after a proper audit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesChittenango Central School District – Information Technology (2023M-155)
… Determine whether the Chittenango Central School District District officials adequately managed …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Village of Cato – Water Financial Operations (2023M-145)
… water charges. Ensure all adjustments made to water customer accounts are reviewed and approved. Ensure penalties are …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Town of Glen - Water and Sewer Operations (2023M-167)
… customers have no assurance that water and sewer bills and account balances are accurate. Of the 306 bills we reviewed, …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… As a result, collections were not recorded and deposited in a timely manner, and unsupported disbursements were … One club advisor did not deposit more than $3,500 in club fundraising activities until our audit began, which … Ensure that all ECA activity is performed and recorded in compliance with the Board-adopted policy. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Village of Airmont – Claims Auditing (2024M-1)
… to the vendor’s use of the higher year-end Consumer Price Index (CPI) rate instead of the monthly CPI rate. Six claims …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… network user accounts were not needed. Enter into a service level agreement (SLA) with each of the District’s IT service providers to clearly identify the IT services and … Over a half million dollars was paid to IT service providers. In addition, because officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsMechanicville City School District – IT Asset Management (S9-22-16)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … school mechanicville IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16