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Town of Queensbury – Justice Court (S9-14-2)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December … Town of Queensbury Justice Court S9142 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Onteora Central School District – Information Technology (2015M-92)
… an elected seven-member Board of Education, maintains four schools with an enrollment of approximately 1,400 students. … a disaster recovery plan, policies and procedures for the disposal of computer equipment or a policy for security … related to computer security, disaster recovery and disposal of computer equipment and ensure that all network …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92DeRuyter Central School District – Financial Condition (2015M-119)
… through December 31, 2014. Background The DeRuyter Central School District is located in the Towns of Cazenovia, … of Fabius in Onondaga County. The District operates one school and has approximately 430 students. Budgeted … DeRuyter Central School District Financial Condition 2015M119 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Kings Park Central School District – IT Asset Management (S9-22-13)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … of approximately $4,800 were located but not inventoried. In addition, annual inventories were not conducted, IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13Pine Bush Central School District – IT Asset Management (S9-22-21)
… inventories were not conducted, network hardware storage locations were not secured, and officials did not adopt a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)
… be located. Seventeen assets (16 Chromebooks and one 3D printer) with a total estimated costs of approximately …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22Newfield Central School District – IT Asset Management (S9-22-17)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. Of the 41 IT assets we selected to confirm their location and that they were inventoried, and 10 additional IT assets selected to confirm were inventoried, 25 percent of the sampled assets …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17Village of Canaseraga – Claims Audit (2023M-48)
… Determine whether Village of Canaseraga (Village) claims were adequately supported, appropriate and properly … and approved before payment. Key Findings Although the 300 claims reviewed were for appropriate Village purposes, certain claims were not adequately supported or properly audited and …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… duties or obtain training on how to perform his duties and was unfamiliar with the duties of his office . The Town Clerk (Clerk) and the bookkeeper performed the Supervisor’s financial … is an important internal control for preventing errors and misappropriation of assets . By allowing others to …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Town of Coldspring – Town Clerk Operations (2013M-137)
… The purpose of our audit was to evaluate the operations and financial practices of the Clerk’s office for the period … The Town of Coldspring is located in Cattaraugus County and has a population of 663. The Town is governed by an … five-member Town Board comprised of the Town Supervisor and four councilpersons. The Town’s budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Introduction – Improving the Effectiveness of Your Claims Auditing Process
… terms are used interchangeably in this publication) is a classic internal control activity. It is also a control … of local governments and school districts. 1 Office of the New York State Comptroller audit reports are available at …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionNanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… organization which was located in the Towns of Nanticoke and Lisle in Broome County. The Department, which was … contracted with the Towns to provide fire protection and emergency services. Budgeted appropriations for 2015 were … completion of our audit, the Department ceased operations and is currently awaiting dissolution from the State Attorney …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsTown of Lisbon – Financial Condition (2012M-202)
Town of Lisbon Financial Condition 2012M202
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Village of Penn Yan – Water Operations (2013M-104)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s water operations for the period June 1, 2010, … The Village of Penn Yan is located in Yates County, and has a population of approximately 5,200. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Town of Schuyler – Financial Management (2014M-182)
… financial management for the period January 1 through December 31, 2013. Background The Town of Schuyler is located … financial management for the period January 1 through December 31 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182Sagaponack Common School District - Fund Balance Management (2018M-53)
… (Board) appropriately managed the Sagaponack Common School District’s (District’s) fund balance. Key Findings … Sagaponack Common School District Fund Balance Management 2018M53 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Livingston County Probation Department – Financial Operations (2016M-404)
… audit was to examine the Department’s financial operations for the period January 1, 2014 through April 28, 2016. … makes little or no effort to collect unpaid obligations for the Department’s 1,900 “due and owing” cases totaling … undisbursed restitution or make timely payments to unpaid victims in accordance with the law or Department policy. Key …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Justice Court Fund: Invoice Billing Program
… has processed the month’s reports for all justices in the municipality, we will send an invoice and billing statement … Upon receipt of the invoice and billing statement, the municipality must make payment of money owed in a timely …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programCopenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s controls were adequate … of the Department and its Drill Team. Department officials do not audit the accounts of the Treasurer and the Drill … Provide oversight including a review of the Department’s bank statements, canceled checks, monthly bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesDiNapoli: State Pension Fund Valued at $291.4 Billion at End of Second Quarter
… at the end of the second quarter of State Fiscal Year 2025-26, New York State Comptroller Thomas P. DiNapoli … March 31, 2025, the end of the state’s fiscal year. As of Sept. 30, 2025, the Fund had 41.7% of its assets invested in … return strategies and opportunistic alternatives (8.6%). The Fund’s long-term expected rate of return is 5.9%. …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-state-pension-fund-valued-291-point-4-billion-end-second-quarter