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State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … online banking transactions. Officials did not adopt a comprehensive online banking policy. Officials also did not … extra-classroom activity and admission event collections. Club collections and disbursements and sporting event …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0Town of Mohawk – Records and Reports (2013M-113)
… 31, 2012. Background The Town of Mohawk is located in Montgomery County and has approximately 3,800 residents. … adjusting journal entries) are accurately recorded in the accounting records, within the correct fund to …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Travel Advisory No. 17
… , the employee’s supervisor and the agency are responsible for ensuring its employees, particularly those assigned to …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesWayne County Probation Department – Restitution Payments (S9-20-6)
… the court when a probationer violated the court order or disburse victim restitution payments appropriately. As a … maintain a complete list of unsatisfied restitution orders or maintain sufficient undisbursed restitution records. …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… to fund operations each year. The Board failed to hold budget hearings before April 15 each year (from two to … budgets, and the budgets presented were not in the proper form, as required. Inaccurate budgeting led to underestimated … did not adopt a fund balance policy. Key Recommendations Hold public hearings on or before April 15. Adopt realistic …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5Town of Oyster Bay - Financial Condition Management (2020M-74)
… ] Audit Objective Determine whether the Town Board (Board) and Town officials effectively managed the Town’s financial condition. Key Findings The Board and Town officials need to continue to improve their management and oversight of the Town’s financial condition. Three of the …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… expenditures for 2013 totaled approximately $2.1 million. Key Findings The Clerk and a bookkeeper perform virtually all … the Supervisor’s records and reports, as required by law. Key Recommendations The Supervisor should attend training to …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169Institute of Technology at Utica/Rome – Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State as well as other … $101,605. Key Findings We found that the travel expenses for the SUNYIT employee selected for audit were documented and adhered to State travel rules …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/institute-technology-uticarome-selected-employee-travel-expensesCrown Point Fire District – Board Oversight (2024M-29)
… adequately oversaw the District’s financial operations. Key Findings The Board did not adequately oversee the … the State Comptroller (OSC) and other interested parties. Key Recommendations Ensure the Board receives complete …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… for compliance with policies, and approve requests in advance. Keep costs for meals provided at meetings within … B includes our comment on an issue BOCES officials raised in their response. … Determine whether …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesStarpoint Central School District – Network Access and Application User Permissions (2022M-101)
… In addition to sensitive information technology (IT) control weaknesses that were communicated confidentially …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userChautauqua County – Court and Trust Funds (2020-C&T-1)
… 90 actions totaling $4,405 that improperly remained in the Director of Finance’s custody that should have been … deemed abandoned property is paid to the State Comptroller in a timely manner. The County Clerk should maintain a court …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… 2022 AFR was inaccurate. Provide the Board with records for the annual audit, as required by New York State Town Law …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Lewis County – Purchase Cards (2024M-41)
… card charges were properly approved, supported and for appropriate purposes. Key Findings We reviewed 366 … charges totaling $229,635 and determined the charges were for appropriate purposes; however, charges were not properly … approved and supported and did not follow County policies. For example: Although prior approval is required by the …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Merrick Union Free School District – Financial Management (2024M-64)
… the Merrick Union Free School District (District) Board of Education (Board) and District officials properly managed … balance from 19 percent at June 30, 2015 to 8 percent as of June 30, 2023, they consistently appropriated fund balance … and overfunded reserves, primarily through transfers of surplus fund balance. These practices lack transparency, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records … by New York State General Municipal Law (GML) Section 30, or Report the results of the Village’s fiscal activities to … with our recommendations and indicated they have taken or will take corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… complete report – pdf] Audit Objective Assess whether City of New Rochelle (City) officials could take additional steps to … an accessible height. 16 components at the Fire Department Headquarters, such as access ramps with railings on both …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)
… to prevent wheelchair castors and crutch tips from falling off and restroom towel dispensers mounted at an accessible … taking additional steps to increase physical accessibility for the 66 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… if implemented, would assist the Board of Trustees (Board) in containing excessive amounts of overtime being charged to … action. Appendix C includes our comment on an issue raised in the Village’s response. … Determine whether Village of …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6State Agencies Bulletin No. 1734
… Reversals, Exchanges, and Direct Deposit Returns during the SFS blackout period Affected Employees Employee whose … blackout period ends. AC-230s to reverse the overpayment in PayServ will continue to be received and audited by OSC. … a direct deposit account change or closure during the SFS black out period, ensure the employee’s Direct Deposit Table …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1734-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returns