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Town of Queensbury – Justice Court (S9-14-2)

… 16,856 payments totaling approximately $2.23 million in fines, surcharges and fees from January 1, 2012 through … to the State’s Department of Motor Vehicles (DMV) in a timely manner. We found weaknesses with the Court’s … Periodically review and reconcile the DMV pending-ticket log with the Court’s caseload activity to ensure that tickets …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2

DiNapoli: 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 … Fund's audited value was $273.1 billion as of 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 …

https://www.osc.ny.gov/press/releases/2025/11/dinapoli-state-pension-fund-valued-291-point-4-billion-end-second-quarter

Onteora Central School District – Information Technology (2015M-92)

… Purpose of Audit The purpose of our audit was to determine whether the District’s IT … School District serves students in the Ulster County Towns of Hurley, Marbletown, Olive, Shandaken and Woodstock and …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92

Uncollected Penalties (Follow-Up)

… Background Our initial report was issued on July 31, 2013 and covered the period of April 1, 2007 to February 1, 2013. … to determine whether the Department effectively pursues and collects outstanding penalties. During the initial audit, … routinely had no collection activity for two years or more and were often deemed uncollectible. This audit also found …

https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-follow

Village of Canaseraga – Claims Audit (2023M-48)

… (Village) claims were adequately supported, appropriate and properly audited and approved before payment. Key Findings Although the 300 claims reviewed were for appropriate Village … could have been made and not detected and corrected. Of the 300 claims we reviewed totaling approximately $758,000, …

https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48

Town 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-46

Kings Park Central School District – IT Asset Management (S9-22-13)

… displays and one Chromebook with combined purchase prices of approximately $4,800 were located but not …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13

Town 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-137

Introduction – Improving the Effectiveness of Your Claims Auditing Process

… The audit of claims or vouchers (the terms are used interchangeably in … that a thorough, deliberate and independent audit of claims be conducted before payments are authorized. With … for goods and services not received. An effective audit of claims is often the last line of defense for preventing …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introduction

Pine Bush Central School District – IT Asset Management (S9-22-21)

… to confirm they were inventoried. We found 7 percent of the sampled assets were not properly accounted for. Specifically: Four Chromebooks, with a total cost of approximately $1,300, of the initial 40 IT assets could not be physically located …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21

Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)

… Objective Determine whether Parishville-Hopkinton Central School District (District) officials appropriately tracked, … audit school parishvillehopkinton IT …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22

Newfield Central School District – IT Asset Management (S9-22-17)

… – pdf] Audit Objective Determine whether Newfield Central School District (District) officials appropriately tracked, … school audit newfield IT …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17

Town 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-202

Village of Penn Yan – Water Operations (2013M-104)

… agreed-upon regulations to define and allocate water plant costs for municipal customers. The Village is …

https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104

Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)

… governed by a four-member Board of Directors, contracted with the Towns to provide fire protection and emergency … Department expenses, resulting in payment of personal bills belonging to the Fire Chief and a former Board member … Board and membership should have developed procedures to help ensure that all cash disbursements were approved prior …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-funds

Town of Schuyler – Financial Management (2014M-182)

… The Town of Schuyler is located in Herkimer County and has a population of approximately 3,400. The Town’s … by an elected Town Board, which comprises a Supervisor and four Board members. Key Findings The Board has not adopted policies and procedures to govern the level of fund balance to be …

https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182

Comptroller DiNapoli Releases School Audits

… – Financial Management (Wayne County) The district has no written plan that details the appropriate and necessary …

https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1

DiNapoli: Former Pharmacist Pleads Guilty In $232,000 Fake Prescriptions Scam

… admitted today he faked prescriptions to steal $232,000 in a fraud that was uncovered in two audits by State Comptroller Thomas P. DiNapoli’s … Davis, 63, the former owner of Davis Ethical Pharmacy in Rockville Centre, pleaded guilty to grand larceny in the … admitted today he faked prescriptions to steal $232000 in a fraud that was uncovered in two audits by State …

https://www.osc.ny.gov/press/releases/2015/12/dinapoli-former-pharmacist-pleads-guilty-232000-fake-prescriptions-scam