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Tioga Central School District – Financial Condition (2015M-168)

… services for the Towns of Tioga, Nichols, Barton and Candor in Tioga County. The District, which operates … that equal the difference between recurring revenues and recurring expenditures. …

https://www.osc.ny.gov/local-government/audits/school-district/2015/10/23/tioga-central-school-district-financial-condition-2015m-168

Greenport Union Free School District - Bank Reconciliations (2019M-161)

… did not: Prepare 26 of 43 months of bank reconciliations in a timely manner. Ensure that the recorded balance for the …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161

Comptroller DiNapoli Releases Municipal Audits

… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … County) Both the clerk-treasurer and her deputy were able to perform all cash disbursement functions and have full access rights to record financial transactions in the accounting system …

https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-0

North Tonawanda City School District – Information Technology (2023M-102)

… properly managed user account permissions in the financial application but did not properly secure user account access … manage user account permissions in the student information application . As a result, there is a significant risk that … network user accounts. Properly manage permissions for 517 user accounts in the student information application …

https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102

Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)

… implemented to minimize the risks associated with the lack of segregation of the Clerk-Treasurer’s duties. The Clerk-Treasurer collected, deposited and …

https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76

Schroon Lake Central School District – Financial Condition (2014M-145)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The Board did not establish a multiyear financial plan to facilitate development of the annual budgets that were … accumulated in excess of the limit allowed by law is used to reduce the next year’s real property tax levy. Adopt …

https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145

City of Olean – Budget Review (B1-15-2)

… does not include an interest payment of $56,708 due on a bond anticipation note. The City’s proposed budget complies …

https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2

Union Free School District of the Tarrytowns - Fixed Assets (2018M-185)

… Board did not designate a property control manager. None of the 39 fixed assets valued at $242,673 were tagged as … valued at $126,303 were not recorded on the inventory list. Key Recommendations The Board should designate a …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/union-free-school-district-tarrytowns-fixed-assets-2018m-185

Town of Newstead – Joint Highway Facility Project (2012M-260)

… Purpose of Audit The purpose of our audit was to examine the Town Board’s management of the Joint Highway Facility Project for the period January … Town of Newstead Joint Highway Facility Project 2012M260 …

https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260

Roscoe Central School District - Cost-effective and Equitable Expenditure Controls (2018M-182)

… and equitable measures to control expenditures and share services. Key Finding District officials effectively … to minimize expenditures. Monitor the value of shared services provided by the District to ensure the District is … and equitable measures to control expenditures and share services …

https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/roscoe-central-school-district-cost-effective-and-equitable-expenditure

Contract #C001203 – Senior Java Architect

… Discretionary Contract Issued by the Office of the State Comptroller Issued June 24, 2025 The Office of the State Comptroller (“OSC”) is seeking a Senior Java Architect to work on OSC’s Electronic Document Submission System (“EDSS”) and … The Office of the State Comptroller OSC is seeking a Senior Java Architect to …

https://www.osc.ny.gov/procurement/contract-c001203

Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)

… officials could not verify whether all the banquet hall rental revenues were accurately collected and deposited. The … manager: Booked all rentals, collected and deposited all rental fees, issued refunds and disbursed funds for all rental hall purchases and operating expenses. Calculated his …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0

Town of Webb - Ski Collections (2018M-188)

… officials adequately monitored ski collections and the issuance of season passes and lift tickets. Key Findings The … officials adequately monitored ski collections and the issuance of season passes and lift tickets …

https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188

State Comptroller DiNapoli Releases Municipal Audits

… today announced his office completed audits of City of Long Beach , Town of Minisink , Village of Tannersville and … is being spent appropriately and effectively." City of Long Beach – Budget Review (Nassau County) The significant … today announced his office completed audits of City of Long Beach Town of Minisink Village of Tannersville and Town …

https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-0

State Comptroller DiNapoli Releases Municipal & School Audits

… of the individuals tested completed the training. Town of Hyde Park – Sexual Harassment Prevention (SHP) Training (Dutchess …

https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-2

Town of Dresden – Board Oversight of Financial Activities (2012M-191)

… subsequent years and did not file its 2012 property tax cap computation with OSC. Our calculation of the property tax cap limitation resulted in the Town property tax levy exceeding the cap limit by approximately $11,800. The Board did not audit …

https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191

Brunswick Central School District - Online Banking (2020M-6)

… Determine whether the Board and District officials ensured online banking transactions were appropriate and secure. Key Findings The Board did not adopt an online banking policy. Employees accessed nonbusiness … to officials. Key Recommendations Adopt a comprehensive online banking policy. Monitor computer use to ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/brunswick-central-school-district-online-banking-2020m-6