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Town of Kendall – Justice Court (2013M-130)
… of our audit was to review the processes and procedures for the Justice Court’s financial operations for the period January 1, 2010, to February 26, 2013. … court fines, fees, and surcharges were properly accounted for. While our testing found that monthly reports were …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Village of Middleburgh – Fiscal Operations (2013M-10)
… 15, 2012. Background The Village of Middleburgh is located in Schoharie County and has approximately 1,500 residents. … payment. Ensure that proper controls and oversight are in place, especially when one person performs all aspects of …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10State Comptroller DiNapoli Releases School District Audits
… County and Greene County) Extra-classroom activity and event admission funds were not adequately safeguarded or … oversight of extra-classroom activity and admission event collections. Club collections and disbursements and sporting event admission records lacked adequate supporting …
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
… Subject : Agency Provided Meals to State Employees As a reminder, the Office of the State Comptroller (OSC) Travel … not reimbursable. Therefore, employees are not entitled to a per diem meal allowance on a day they consumed a meal provided to them. This policy …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesWayne County Probation Department – Restitution Payments (S9-20-6)
… always make reasonable efforts to locate victims promptly. In addition, officials did not maintain a complete list of … Appendix B includes our comments on issues raised in the County’s response letter. …
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)
… budgets, and the budgets presented were not in the proper form, as required. Inaccurate budgeting led to underestimated …
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)
… Town has nearly $605 million in outstanding debt, which is significantly more than neighboring towns and requires 37 percent of the revenue of the funds servicing this debt. The Board did not develop and adopt … comprehensive written plans and policies, including a multiyear financial plan, fund balance policy and reserve …
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)
… 21, 2014. Background The Town of Perrysburg is located in Cattaruagus County, has approximately 1,600 residents and … that his accounting records are accurately maintained in a timely manner. The Board should ensure that the Clerk …
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
… of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste and abuse. The audit covers … of travel monies by selected government employees complied with rules and regulations and is free from fraud waste and …
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)
… report – pdf] Audit Objective Determine whether the Crown Point Fire District (District) Board of Fire … Determine whether the Crown Point Fire District District Board of Fire …
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)
… ensured meals and refreshments (meals) provided at BOCES meetings and events (meetings) were appropriate. Key Findings BOCES officials did not adequately support meals provided at meetings were appropriate, which increased the risk that … ensured meals and refreshments meals provided at BOCES meetings and events meetings were appropriate …
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)
… School District (District) officials adequately secured access to the network and properly managed user permissions … Key Findings District officials did not adequately secure access to the network or properly manage user permissions to … ago. Limit student information and financial application access rights and permissions based on a user’s job …
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)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 through … County Director of Finance, County Clerk and Surrogate’s Court are responsible for maintaining up-to-date and complete records for court and trust funds and abandoned property. Pursuant to New …
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)
… limited. The Supervisor did not: Properly record revenues in the accounting system, prepare bank reconciliations or … by New York State General Municipal Law (GML) Section 30. In addition, the 2022 AFR was inaccurate. Provide the Board …
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)
… Determine whether Lewis County’s (County) purchase card charges were properly approved, supported and for … purposes. Key Findings We reviewed 366 purchase card charges totaling $229,635 and determined the charges … prior approval is required by the County’s purchase card policy, 238 online purchases totaling $189,852 did not …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… by an object or person and restroom soap dispensers and hand dryers mounted at an accessible height. 16 components at …
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)
… Brookhaven (Town) officials could take additional steps to increase physical accessibility to programs and services … Town officials could consider taking additional steps to increase physical accessibility at selected Town facilities. … assess the feasibility of taking additional steps to increase physical accessibility for the 66 components …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45Merrick Union Free School District – Financial Management (2024M-64)
… the statutory limit on surplus fund balance and can result in taxpayers being taxed more than necessary. Specifically, … Maintain reserves at reasonable levels. Except as noted in Appendix A, District officials generally agreed with our …
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)
… records and reports, as required by New York State Village Law (Village Law) Section 4-408. Ensure the past four fiscal year AFRs … and filed as required by New York State General Municipal Law (GML) Section 30, or Report the results of the Village’s …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13