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Island Trees Union Free School District - School District Website (S9-19-34)
… School District (District) used its resources to maintain a website that provided the public with transparent and … certain financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/island-trees-union-free-school-district-school-district-website-s9-19-34Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… have been used to inappropriately access the network and view personal, private and sensitive information (PPSI), make …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mGreene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… calculated correctly . District officials: Made errors in 76 percent of District employees’ accrued leave calculations, resulting in 251 employees’ leave balances being credited either for … reviewed, 23 had errors totaling $8,530, including $4,900 in payments for unused vacation leave which were not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsTown of German – Supervisor’s Records and Reports (2023M-54)
… did not maintain the Town’s accounting records and reports in a complete, accurate and up-to-date manner . As a result, … The former Supervisor: Incorrectly recorded almost $1 million of highway fund revenues and $57,000 of fire …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Morris Central School District – Fund Balance Management (2023M-47)
… did not effectively manage the District’s fund balance. As a result, they were not transparent with taxpayers and the … fund balance exceeded the 4 percent statutory limit in all three fiscal years by approximately $1.1 million (10.1 percentage points) to $2 million (21 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… Clerk did not: Remit real property taxes totaling nearly $1.4 million in 2017 and 2018 to the Town Supervisor (Supervisor) or … the required timeframe or remit them to the Supervisor in a timely manner. Key Recommendations Remit all real property …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263Town of Allen – Town Clerk Collections (2024M-120)
… did not always record fees accurately or deposit them in a timely manner, but fees were properly deposited intact and generally remitted in a timely manner and reported accurately to the Town …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Border City Fire District – Board Oversight (2024M-137)
… oversight of the District’s financial operations. As a result, the former District Fire Department Chief (Chief), … he inappropriately deposited and withdrew District money. In addition, the Board did not ensure all goods and services were procured in compliance with New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137Madison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)
… the New York State Agriculture and Markets Law (AML). As a result, consumers are at increased risk of paying more than … 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 …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8South Hornell Fire Protection Company, Inc. – Disbursements (2025M-108)
… appropriate and authorized? Audit Period January 1, 2024 – August 6, 2025 Understanding the Audit Area A fire company board should ensure that disbursements have … cards, the board should ensure that adequate controls are in place to prevent the risk of unauthorized debit card use. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/south-hornell-fire-protection-company-inc-disbursements-2025mDiNapoli Audit Finds MTA Needs to Strengthen Extreme Weather Preparations
… by New York State Comptroller Thomas P. DiNapoli found a lack of maintenance and inspections of resiliency … emergency.” Superstorm Sandy caused roughly $5 billion in damages to MTA assets, including serious damage to the … On two of the other seven days — Aug. 21 and Sept. 1, 2021 — bus depots flooded, but there was no record of any …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-audit-finds-mta-needs-strengthen-extreme-weather-preparationsSelected Aspects of Discretionary Spending
… and properly approved. Our audit period was April 1, 2010 to March 31, 2012. Background The Niagara Frontier … was created by an Act of the New York State Legislature in 1967 to promote the development and improvement of … operates bus and light rail services, two airports, and a small boat harbor. The majority of its revenues are earned …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spendingLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… Department’s financial operations for the period January 1, 2012 through December 10, 2013. Background The Le Roy Fire … fire protection services to the Village and Town of Le Roy in Genesee County. The Board of Directors generally consists … Officers. We found that the Treasurer made $18,100 in questionable disbursements that were not supported by …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025State Comptroller DiNapoli Releases School District Audits
… to file Medicaid claims. However, it could not provide a current cost-benefit analysis to support its position. As a … incurred the full cost of providing more than $536,000 in Medicaid-eligible services. Had these services been … potential net overpayments to nine employees of more than $1,600. Huntington Union Free School District – Online Banking …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… deposit all tax collections within 24 hours as required. In addition, the clerk did not remit real property tax … collections to the town supervisor or the county treasurer in a timely manner. Town of Owasco – Financial Management and …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0City of Norwich - Capital Planning (2019M-88)
… for capital needs. Key Findings Officials did not develop a capital plan or accurate and complete inventories of vehicles and equipment. The City has approximately $1.8 million in capital needs that will impact its financial condition. …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-capital-planning-2019m-882015 Financial Condition Report – 2015 Financial Condition Report
… Report for the fiscal year ended March 31, 2015. After closing deep projected budget gaps just a few years ago, New … State's General Fund ended SFY 2014-15 with its highest closing fund balance in at least two decades, thanks in large …
https://www.osc.ny.gov/reports/finance/2015-fcrUnified Court System Bulletin No. UCS-94
… Purpose To notify agencies of the new Deduction Code 436, PC Courts Universal Life. Affected Employees Employees in … To notify agencies of the new Deduction Code 436 PC Courts Universal Life …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-94-new-deduction-code-certain-employees-unified-court-systemTown of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… accounting records and reports? Audit Period January 1, 2024 – January 31, 2025 We extended our audit period back … financial report (AFR). 1 Understanding the Audit Area A town supervisor must maintain complete, accurate and … Audit Summary The former Supervisor, who resigned in October 2024, did not maintain a central accounting system …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68DiNapoli Audit: State Thruway Authority Has Improved the Accuracy of Toll Collections
… 92,000 tolls couldn’t be charged because vehicles’ license plates were unreadable. At one exit, interchange 25A near … Of those, 21 were for New York and Massachusetts plates and instead of resolving the problem, the vendor …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-audit-state-thruway-authority-has-improved-accuracy-toll-collections