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New Hartford Central School District – Payroll (2021M-149)
… District officials to strengthen internal controls over payroll. Officials did not: Adequately segregate the duties … of or establish adequate compensating controls over the payroll clerk who could add new employees to the financial … adding and changing salaries and pay rates, processing the payroll, and signing and distributing payroll checks. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Jefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… [ read complete report - pdf ] Audit Objective Determine whether officials … benefits. Officials did not: Verify an applicant’s project information or complete adequate cost-benefit … by adequate documentation, provided to the Board for evaluation and compared to project goals as stated in …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaHealth and Safety of Children in Foster Care (Follow-Up)
… six recommendations included in our initial audit report, Health and Safety of Children in Foster Care (Report 2016-N-2 ). About the Program Our initial … many of the critical functions required to protect the health and safety of foster children. For example, we found …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/health-and-safety-children-foster-care-followGarden City Union Free School District – IT Asset Management (2023M-161)
… complete report – pdf] Audit Objective Determine whether Garden City Union Free School District (District) officials … Determine whether Garden City Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Pembroke Central School District - Investment Program (2023M-130)
… which had an average of $13.4 million available for investing. Had officials considered other legally permissible … program - legality, safety, liquidity and yield - when investing available funds. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130About this Report – 2022 Financial Condition Report
… citizens with an overview of the financial condition of New York State. It presents selected financial, economic, and … detailed financial reports issued by the Office of the New York State Comptroller, and is meant to complement those … payments and pension contributions. The Office of the New York State Comptroller was honored for the 25th year when …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-reportArlington Fire District – Station Number 5 Renovation (2022M-54)
… interests in leasehold agreements. Key Findings Members of the Board did not use competitive methods to renovate … reduced rent rate provisions. In addition, a member of the Board who also serves as a Trustee of the Croft Corners Fire Company (Company) failed to …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54Madison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)
… not inspected as required. There was no reliable system in place to maintain a complete and accurate master list of … weighing and measuring devices that require inspection. In addition, the Director did not develop and implement … testing. Key Recommendations Perform required testing in accordance with New York State Department of Agriculture …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8Industrial Development Agencies in New York State
… support economic development in New York. An IDA is a type of public benefit corporation that offers financial … to encourage local economic development. The goals of IDAs include increasing job opportunities and improving … Information System within 90 days following the closing of each fiscal year. Failure to comply with reporting …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateEden Central School District – Capital Project Management (2024M-83)
… Audit Objective Determine whether the Eden Central School District (District) Board of Education (Board) and District officials provided sufficient oversight … Determine whether the Eden Central School District District Board of Education Board and District officials provided …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83Dutchess County – Contract Monitoring (2023M-142)
… As a result: Various department officials responsible for monitoring and overseeing the contracts approved claims … approving the claim. The Comptroller approved claims for payment totaling approximately $10.5 million without … and services rendered was sufficient. Expenditures for one contract exceeded the agreed-upon contract amount by …
https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142State Comptroller DiNapoli Statement on New York City Preliminary Budget
… following statement on New York City's Fiscal Year (FY) 2026 Preliminary Budget: New York City’s Fiscal Year (FY) … allocated but not spent on asylum seekers through June 30, 2026 will be used to fund additional spending in FY 2025 and balance the budget in FY 2026. More resources will also be used to fund relatively …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetTown of Allen – Town Clerk Collections (2024M-120)
… $3,000 within three business days of being collected for total daily aggregate collections exceeding $250, as … Town Board (Board) to determine whether all collections for culvert pipe sales were properly recorded, reported and remitted to the Supervisor for deposit. Recommendations The audit report includes eight …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Hyde Park Fire and Water District – Procurement (2025M-31)
… pdf] Audit Objective Determine whether the Hyde Park Fire and Water District (District) Board of Trustees (Board) procured capital assets, goods and services in a cost-effective and transparent manner. Key Findings The Board did not … Determine whether the Hyde Park Fire and Water District District Board of Trustees Board procured …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31Real Property Tax Cap - School Districts Guidance
… assessments/tax rolls which exempted from taxation certain property owned by LIPA. In these instances, the first line of … Real Property Tax Cap School Districts Guidance …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceTown of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… did not maintain records showing how many people bought tickets or attended all fund-raising events. Key … Review and approve bills prior to payment. Ensure that tickets sold at each fund-raising event are properly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overOswego County – Transfer Station Cash Receipts (2015M-334)
… Oswego County Transfer Station Cash Receipts 2015M334 …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334Comptroller DiNapoli Releases School Audits
… District and the Starpoint Central School District . “In an era of limited resources and increased accountability, … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Madison Central … contracts with payments totaling more than $119,000. In addition, there were no written agreements with three …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… and procedures when approving and administrating the Green Acres Mall and Commons development projects and whether District 30 appropriately budgeted for the Green Acres payments-in-lieu of taxes (PILOTs) and the … by the Board of Education, which includes five members. Green Acres parcels paid $20.6 million in property taxes in …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valleyOppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… thoroughly investigate variances between fuel records and tank readings. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financial