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Fairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)

… services for a capital improvement project (CIP), as required by the District’s policy. Expenditures for … were not properly supported. Key Recommendations Develop a plan for the use of the surplus balances in unexpended …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capital

City of Niagara Falls – Financial Condition (2017M-170)

… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period …

https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170

Camden Central School District - Claims Audit Process (2019M-124)

… totaling $471,138 were paid before the claims auditor’s approval and the claims auditor did not audit 10 scholarship … law, are paid prior to the claims auditor’s audit and approval. Ensure all claims for scholarship payments are …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124

Town of Tyre - Long-Term Planning (2019M-61)

… use. The Highway Superintendent did not: Submit an annual inventory list and estimates of highway and bridge related … plan. Annually provide the Board with the required highway inventory list and agreement for the expenditure of highway …

https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61

State Comptroller DiNapoli Releases Municipal Audits

… not limited to, gift cards, clothing, drones and video games. The disbursements also included $10,853 for one board …

https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-audits

City of Long Beach – Budget Review (B23-7-3)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2023-24 fiscal year are … or resolve recommendations from our budget review issued in May 2022. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt not to …

https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3

Village of Endicott – Budget Review (B4-16-7)

… the significant revenue and expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to … projections in the tentative budget for the general, electric and parking funds are reasonable. The water and …

https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7

City of Lockport - Budget Review (B1-16-16)

… fund expenditures. The proposed budget does not include a tax overlay, which could create a shortfall in 2017. The … Council will have to adopt a local law to override the tax levy limit. Key Recommendations Consider a significant increase in …

https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16

Ordinary Death Benefit

… the age at which the ordinary death benefit commences to be reduced while a member of the New York State and Local Retirement System (NYSLRS) and the New York State Teachers' Retirement System (TRS) is in service to the full retirement age. Memo Bill Text Status …

https://www.osc.ny.gov/legislation/ordinary-death-benefit

Town of Philipstown - Board Oversight of Water Billing Operations (2019M-43)

… duties or design compensating controls. Provide oversight to ensure water billings are accurate and complete. Amend the Town code water penalty to comply with Town Law. Town officials agreed with our … and have initiated or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-philipstown-board-oversight-water-billing-operations-2019m-43

Town of Nichols – Financial Management (2017M-258)

… Nichols is located in Tioga County. The Town is governed by an elected five-member Town Board. Budgeted appropriations … Key Findings Actual revenues exceeded budgeted amounts by an annual average of $418,000 and budgeted appropriations exceeded expenditures by an annual average of $203,000. Town-wide (TW) fund balance …

https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258

Town of Humphrey – Financial Management (2013M-116)

… April 8, 2013. Background The Town of Humphrey is located in Cattaraugus County and has a population of approximately … supported, except for sales tax and fund balance estimates in the general fund. The Board has been adopting budgets that … underestimate sales tax revenues. In addition, on an annual basis, the Board appropriates fund balance as a …

https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116

City of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)

… totaling approximately $344,000 from a separate bank account titled the “Binghamton City Sport Leagues” for … He was one of the two signatories on this account and the bank statements were mailed to his home address. Even though … identification number, no one in the City knew this bank account existed because none of this activity was …

https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-funds

State Comptroller DiNapoli Releases Municipal & School Audits

… cards. On July 2, 2025, she pleaded guilty to disorderly conduct and repaid the school. Greenburgh Central School … policies, they did not seek competition for two professional service contracts related to the 2020 Capital … $7.3 million was paid to two vendors through contracts for professional services that were not let in accordance with …

https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits

Hamlin Morton Walker Fire District – Financial Management (2023M-67)

… fund balance. Key Findings The Board and officials did not effectively manage fund balance. As a result, they were not transparent with taxpayers and fund balance declined. We … (8 percent) for 2020 through 2022. The District did not have a written multiyear financial plan or adequate capital …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67

Village of Rushville - Board Oversight and Information Technology (2018M-118)

… a thorough audit of claims. Ensure investments were made in compliance with New York State General Municipal Law … Municipal Law (GML), Section 11 2  Two individuals served in this position during our audit period. One Clerk-Treasurer served from June …

https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118

Town of Sharon – Fund Balance (2017M-271)

… 31, 2017. Background The Town of Sharon is located in Schoharie County and has a population of approximately … TW and TOV fund balance by using excess fund balance in a manner that benefits Town residents. Adopt budgets that …

https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271

City of Newburgh – Budget Review (B17-6-18)

… should consider the potential financial impact of the settlement of collective bargaining agreements. Review the …

https://www.osc.ny.gov/local-government/audits/city/2017/11/14/city-newburgh-budget-review-b17-6-18

CUNY Bulletin No. CU-741

… and segregations have been created by the Bureau of State Accounting Operations. The appropriation charges to be … begin June Lapsing and Fiscal Year End Rollover activities on June 23, 2022 for the paycheck dated July 14, 2022 … contain lapsing chartfield strings that are due to lapse on June 30, 2022 (Refer to Bulletin D22-094). Agency Actions: …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-741-new-york-state-payroll-system-payserv-cuny-fiscal-year-end

SUNY Bulletin No. SU-305

… strings for agency position pools. There should be no disruption to PayServ system availability during this … to lapse on 06/30/2021 are outlined in   Payroll Bulletin No. 1912). Agency Actions Agencies must review the below list … on 06/30/2021. Agencies should review Payroll Bulletin No. 1912 for a list of chartfield strings due to lapse on …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-305-new-york-state-payroll-system-payserv-suny-fiscal-year-end