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Windsor Central School District – Fuel Controls (2022M-133)
… diesel fuel stored in the District’s 10,000-gallon storage tank. Without adequate controls over fuel, the District’s … and purchases and secure fuel credit cards and diesel fuel tank. District officials generally agreed with the findings …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133Village of Bemus Point – Clerk-Treasurer (2022M-38)
… deposit, record, report and disburse Village funds and was arrested in February 2021 and charged with grand larceny, …
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… received grant funds for two projects, officials relied on lines of credit (LOCs) to provide cash flow for several …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andLiberty Central School District – Information Technology (2022M-73)
… complete report – pdf] Audit Objective Determine whether the Liberty Central School District (District) Board of Education (Board) and District officials adequately … data from unauthorized use, access and loss. Key Findings The Board and District officials did not adequately safeguard …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… (or potentially overpaid) 30 employees a total of $113,564 in payroll and leave accrual payments, including $47,673 in … The Board and officials should: Ensure all salaries and hourly wages are established and approved by position, individual or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Town of Butler – Financial Management (2024M-119)
… audit also identified a $250,000 encumbrance for a plow truck that was not recorded in the accounting records or …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… Determine whether Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services (BOCES) officials … purchasing agent was unfamiliar with the requirements of, and did not comply with, BOCES’ capital asset policies … approximately $133,000 and identified one or more pieces of required information was incorrect or missing from BOCES’ …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalSouthern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… nonstudent network user accounts, maintained adequate inventory records for information technology (IT) equipment … network user accounts, maintain complete and accurate IT inventory records and develop an IT contingency plan. As a … 16 IT assets could not be traced to or from BOCES’ inventory system and 40 IT assets were not properly recorded …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyVillage of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… – pdf] Audit Objective Determine whether the Village of North Syracuse (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of North Syracuse Village Board of Trustees Board Conducted …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11Evergreen Charter School – Credit Card Purchases (2024M-143)
… Determine whether Evergreen Charter School (School) credit card purchases were properly approved, adequately supported and for School purposes. Key Findings Credit card purchases were not always properly approved and/or … to show they were for a proper School purpose. When credit card charges are not properly approved or adequately …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143Port Washington Union Free School District – Payroll (2025M-38)
… maintenance, security and transportation employees’ salaries and wages? Audit Period July 1, 2023 – December 31, … to ensure that employees are accurately paid the salaries and wages authorized by the board of education …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Comptroller DiNapoli Statement on Elon Musk's Trillion Dollar Pay Proposal & Tesla Board Members
… that the Fund will vote against Elon Musk’s proposed 2025 pay package and all directors standing for reelection at Tesla Inc.’s Nov. 6, 2025, Annual Meeting. “Elon Musk’s latest trillion-dollar pay … that the Fund will vote against Elon Musks proposed 2025 pay package and all directors standing for reelection at …
https://www.osc.ny.gov/press/releases/2025/10/comptroller-dinapoli-statement-elon-musks-trillion-dollar-pay-proposal-tesla-board-membersPennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… Association, Inc. is a not-for-profit corporation located in the Town of Schroeppel, Oswego County. The District, which … proper purposes because it did not include key controls in the bylaws. The Treasurer did not maintain adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mLake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… and separate from the Town of Brookhaven, Suffolk County, in which it is located. The District is governed by an … from multiple vendors. Ensure that purchases are made in accordance with statute and the District’s procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Margaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… 2013 through March 26, 2014. Background The Margaretville Volunteer Fire Department is a volunteer organization located … Margaretville Volunteer Fire Department Cash Receipts and Disbursements …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsFormer Fire Co. Treasurer Admits Stealing $24K
… her crimes. DiNapoli’s office partnered with Ontario County Sheriff Philip C. Povero and Ontario County District Attorney James Ritts on the case. Wharton, 54, of Manchester, stole thousands of … the fire company’s credit cards and stole checks to gamble at casinos in the Finger Lakes, Central New York and Las …
https://www.osc.ny.gov/press/releases/2019/02/former-fire-co-treasurer-admits-stealing-24kState Comptroller DiNapoli Releases Local Government Audits
… but were not always remitted to the appropriate parties in a timely manner. Town of Howard – Fund Balance Management … controls were not implemented. The treasurer performed all cash receipt duties and cash disbursement duties. … the processing of the town’s financial transactions. In addition, the supervisor did not maintain accurate …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-auditsEquine Health and Safety
… whether the Gaming Commission (Commission) is monitoring and enforcing New York State rules and regulations designed to promote the health and safety of equines at New York State racetracks. The audit … To determine whether the Gaming Commission is monitoring and enforcing New York State rules and regulations designed …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/equine-health-and-safetyState Agencies Bulletin No. 1082
… Overtime ER3 - Multi OT Regular Extra Service Single Facility 7.5 hr Straight ER4 - Single 7.5 hr Regular Extra Service Single Facility 8 hr Straight ER5 - Single 8 hr Regular Extra Service Single Facility Overtime ER6 - Single OT Clinical Teachers ESP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1082-new-extra-service-earnings-codes-office-mental-health-omhState Comptroller DiNapoli Releases Municipal Audits
… to enforce past due amounts from offenders and locate crime victims to whom restitution is owed. Town of Maryland – … to enforce past due amounts from offenders and locate crime victims to whom restitution is owed. Town of Maryland – …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits