Search
Eldred Central School District – Building Access (S9-26-1)
… a user through devices such as key fobs, keycards, badges, or similar technologies, helping to ensure only authorized … 1 Each of the District’s three school buildings has a single public point of entry. Employees and staff may also … badges in the system: 41 District employees had two or more active badges, including four employees who were …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/eldred-central-school-district-building-access-s9-26-1Vendor File Advisory No. 11
… please refer to Guide to Financial Operations (GFO), Chapter X, Section 4.D - Location …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationTown of East Hampton – Budget Review (B18-7-9)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2019 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to … Town of East Hampton Budget Review B1879 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9Town of East Hampton – Budget Review (B17-7-15)
… The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15Town of East Hampton - Budget Review (B19-7-10)
… The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to …
https://www.osc.ny.gov/local-government/audits/town/2019/11/08/town-east-hampton-budget-review-b19-7-10DiNapoli: SUNY Downstate Paid Consultant's Questionable Hotel and Dining Tabs
… in monthly hotel costs and expensive dinners on the public’s dime at a time when Downstate was supposed to be getting … house in order. Downstate failed to protect the public’s money, and I urge the Joint Commission on Public Ethics to … ‘travel expense’ of $32,500 for a management software license; and Transportation expenses totaling $33,203, nearly …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-suny-downstate-paid-consultants-questionable-hotel-and-dining-tabsCity of Yonkers – Budget Review (B20-6-4)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2020-21 fiscal year are … not to exceed $45 million to liquidate current deficits in the City School District’s general fund as of June 30, … expenditures and should be included as an appropriation in the annual budget. The City continues to rely on …
https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4State Comptroller DiNapoli Statement on New York City Preliminary Budget
… nurses and rental assistance in the current fiscal year only, a continuation of a budgeting practice that habitually …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetIX.5 Federal Billing & Invoicing Overview – IX. Federal Grants
… Once an agency’s Customer Contract, Grant Award, Project, and Activities have been established in SFS … created, agencies are able to start spending against the grant award via the project. As expenditures are recorded …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overviewTuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… annually to ensure the amount credited to each employee is accurate. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15New Hartford Central School District – Payroll (2021M-149)
… report - pdf ] Audit Objective Determine whether New Hartford Central School District (District) officials ensured … Determine whether New Hartford Central School District District officials ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Town of Throop – Highway Department (2021M-115)
… complete report – pdf] Audit Objective Determine whether the Town of Throop (Town) Board (Board) and the Highway Superintendent (Superintendent) provided adequate … Maintain a complete, accurate and up-to-date inventory of all Department assets. Establish written policies and …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Town of Cambria – Capital Projects Financing (2017M-161)
… a bond resolution before issuing a bond anticipation note (BAN). The Town issued a short-term BAN for $815,000 to fund a waterline project, 97 percent of … unneeded debt. The Town did not need to issue a $200,000 BAN to finance project costs for a town park comfort station …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161Town of Mount Morris – Justice Court (2012M-129)
… Town of Mount Morris Justice Court 2012M129 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Bradford Fire Co. Treasurer Arrested for Stealing Public Funds
New York State Comptroller Thomas P DiNapoli announced the arrest of Bradford Volunteer Fire Company Treasurer Sherry Hamilton
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsIX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… Approved requests are then paid to the State the next business day via the Automated Clearing House (ACH) system. … agency’s grants. In the e-mail, please provide your full name, agency, e-mail address and phone number. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapWhitney Point Central School District – Information Technology (2023M-179)
… did not adopt an IT contingency plan and were unaware of all the network users that had access to the District’s network. … that were not needed and/or used in more than five years. All of these user accounts were subsequently deleted during …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179Binghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… and also to nine other municipal users. The plant is governed by a Joint Sewage Board comprising six members, … a completion deadline of April 2017. If the new facility is not completed by the deadline, DEC could levy fines of … plus a maximum of $1,000 per day until the construction is completed. The plant is not economically providing …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mTown of Knox – Transparency of Fiscal Activities (S9-25-30)
… [read complete report – pdf] Audit Objective Did the Town of Knox (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … that the Supervisor did not: Ensure that the Board audited all disbursements before payment, which increased the risk …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/24/town-knox-transparency-fiscal-activities-s9-25-30Kerhonkson Fire District – Board Oversight (2025M-124)
… [read complete report – pdf] Audit Objective Did the Kerhonkson Fire District (District) Board of Fire … totaling $46,075 and the Board did not properly audit all 11 claims. For example, 10 claims totaling $45,792 had no … repairs, future purchases and asset upgrades. Ensure all members of the Board completed the mandatory fiscal …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/kerhonkson-fire-district-board-oversight-2025m-124