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City of Olean – Budget Review (B1-14-1)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s tentative budget … Key Recommendations Investigate the difference between the streets maintenance budget summary schedules and the …

https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1

Sweet Home Central School District – Financial Management (2016M-207)

… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … properly report and use statutorily restricted money to pay debt in the debt service fund and return all other money to unrestricted general fund balance. Properly analyze cash …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207

Town of Oswego – Financial Condition and Information Technology (2017M-290)

… Purpose of Audit The purpose of our audit was to determine whether the Board … and has not adequately monitored the budgets. As a result, from 2014 through 2016, fund balance in the general fund … adopt IT breach notification policies and procedures, back-up procedures and a disaster recovery plan. Key …

https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290

North Merrick Union Free School District – Treasurer’s Duties (2013M-366)

… Education Law. The Board should ensure that this designee does not sign checks on a regular basis, but only in the …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366

Beacon City School District -- Budget Review (B6-15-4)

… evaluation of the District’s preliminary budget for the 2015-16 fiscal year. Background Chapter 308 of the … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … obligations are outstanding, their preliminary budget for the next succeeding fiscal year. Key Findings Based on …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4

Farmingdale Union Free School District – Financial Condition (2016M-235)

… the District’s actual needs, based on available current information and historical data, and discontinue the practice …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235

Village of Mexico – Financial Management (2023M-170)

… balance. As a result, more taxes were levied than needed to fund operations. For the four fiscal years reviewed … Appropriated fund balance of $216,780 that was not needed to fund operations due to operating surpluses. This practice contributed to the …

https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170

Selected Employee Travel Expenses

… Purpose To determine whether the use of travel monies by selected government employees complied … in the State, as well as other outliers. As a result, 23 Department of Corrections and Community Supervision employees were selected …

https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-1

Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)

… accurate estimates based on the most current and accurate information available for revenues and expenditures to ensure …

https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152

Red Flags – Improving the Effectiveness of Your Claims Auditing Process

… risk of error or fraud. Officials should use common sense and reasonable skepticism when any claim appears to be out of … In today’s electronic environment, anyone with a computer and printer may be capable of replicating and manipulating information to produce false documentation. …

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

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

… was a not-for-profit organization which was located in the Towns of Nanticoke and Lisle in Broome County. The Department, which was governed by a … represented proper Department expenses, resulting in payment of personal bills belonging to the Fire Chief and …

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

Rome City School District – Multiyear Planning (2021M-144)

… multiyear financial or capital plans. While officials have some information needed to develop the plans, additional information and analysis is … needed. For example, officials: Reviewed historical trends to project future revenues and expenditures but did not …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144

Institute of Technology at Utica/Rome – Selected Employee Travel Expenses

… the period April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between … and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …

https://www.osc.ny.gov/state-agencies/audits/2013/02/28/institute-technology-uticarome-selected-employee-travel-expenses

Town of Bergen – Town Supervisor (2024M-30)

… provided accurate and timely financial information to the Town Board (Board), and filed the annual financial … complete and accurate accounting records but needs to provide more oversight over the individuals carrying out … agreed with our recommendations and indicated they have taken corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30

Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)

… inventory records but was unfamiliar with the requirements of, and did not comply with, the District’s capital asset policy. As a result, of the 90 capital assets with a total purchase cost of approximately $93,000 that we selected for review, four …

https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventory

DiNapoli: State Needs to Improve Monitoring of Mental Health Facilities

… state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …

https://www.osc.ny.gov/press/releases/2019/07/dinapoli-state-needs-improve-monitoring-mental-health-facilities

State Comptroller DiNapoli Releases Municipal & School Audits

… concerns due to lack of monitoring of all accounts on both tools. Also, auditors found 91% of the district’s … 25 cash receipts totaling $4.8 million were not recorded on time in the supervisor’s accounting records, 11 …

https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1

State Agencies Bulletin No. 563

… an approved deduction enrollment form, which is available online. State employees will be invited to identify the … SUNY Foundations for individual campuses is available online at: …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/563-suny-foundation-deduction-codes

State Comptroller DiNapoli Releases Audits

… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Department of Motor Vehicles – Language Access Services (Follow-Up) (2024-F-33) New York State Executive Law expanded the … of the Bronx, Queens, and Brooklyn, and express routes from those boroughs to Manhattan. Transit and MTA Bus are …

https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0

Opinion 90-60

… Municipal Law, §120-w. This is in reply to your request for our opinion concerning a proposed method of financing the … a trustee created to hold title to the facility. We assume for purposes of this opinion that the "lease" agreement … from entering into an installment purchase contract for the purchase of realty because section 109-b(2) expressly …

https://www.osc.ny.gov/legal-opinions/opinion-90-60