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Town of Throop – Highway Department (2021M-115)

… not:  Prior to 2021, agree, in writing, to expenditures for highway repair and improvement as required. As a result, … the Board’s ability to sufficiently plan and budget for long-term road maintenance was diminished. Enter into written shared service agreements for projects conducted with surrounding towns or maintain …

https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115

Village of Afton – Claims Auditing and Disbursements (2023M-177)

… audit claims. As a result, payments were made prior to audit, for unsupported claims and for inappropriate … reviewed:  53 claims totaling $13,356 were paid prior to audit and one claim totaling $793 did not include adequate … agreed with our recommendations and indicated they have initiated corrective action. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177

Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)

… late. There was no independent verification that funds have been accounted for and transparency was diminished. Key … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182

Windsor Central School District – Fuel Controls (2022M-133)

… accounted for. Key Findings District officials did not have adequate internal controls over fuel credit card …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133

Village of Bemus Point – Clerk-Treasurer (2022M-38)

… official misconduct. In December 2021 she pleaded guilty to petit larceny and paid restitution to the Village. The Board of Trustees (Board) did not monitor … and interest of $18,100. Provide written financial reports to the Board or file annual financial reports (AUDs) with the …

https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38

Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)

… Also, the Board did not review periodic financial reports to monitor the budget and finances and did not establish a … two projects, officials relied on lines of credit (LOCs) to provide cash flow for several years. The Corporation’s ability to pay off the LOCs is contingent on the sale of three …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-and

Liberty Central School District – Information Technology (2022M-73)

… may not be understood and the District may pay for duplicated services. Ensure the IT contingency plan was …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73

Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)

… approved and supported. We attribute the audit findings to inadequate Board oversight, policies and procedures and … leave accrual payments, including $47,673 in overpayments to the Interim Superintendent. The Interim Superintendent was … Board resolution. As a result, payroll staff were unable to interpret what benefits employees are entitled to receive …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15

Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)

… 130 capital assets totaling approximately $133,000 did not have their current value, salvage value or replacement cost … capital assets totaling approximately $24,000 did not have a recorded serial or identification number. Key …

https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capital

Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)

… officials agreed with our findings and indicated they have initiated corrective action.  … Determine whether …

https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technology

Town of Butler – Financial Management (2024M-119)

… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119

Evergreen Charter School – Credit Card Purchases (2024M-143)

… purpose credit card payments totaling $134,982 did not have the required signatures for payment. Reward points were … with certain aspects of our findings but indicated they have initiated or plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143

State Comptroller DiNapoli Releases School Audits

… County) The board and district officials prepared budgets for the 2013-14 through the 2015-16 fiscal years that … fund policy did not stipulate the maximum funding levels for each reserve, the conditions necessary for using reserves to finance related costs or the …

https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-audits-0

State Agencies Bulletin No. 1082

… Purpose To provide procedures to the Office of Mental Health (OMH) for new Time Entry …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1082-new-extra-service-earnings-codes-office-mental-health-omh

State Comptroller DiNapoli Releases Municipal Audits

… accurately record the number of tickets sold and may not have collected and reported the correct amount of … general and highway funds increased by $450,000. Officials have not developed multiyear financial or capital plans to … accurately record the number of tickets sold and may not have collected and reported the correct amount of …

https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits

City of Yonkers – Budget Review (B18-6-6)

… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … or lower appropriations. Pass a resolution to raise water rates prior to the adoption of the budget or lower the …

https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6

Collection of Special Hauling and Divisible Load Overweight Permit Fees

… and the regional offices. In contrast, a divisible load is any cargo that can be separated into units of legal weight … regional offices are also at increased risk because they have devised systems to informally hold supplies of …

https://www.osc.ny.gov/state-agencies/audits/2015/04/15/collection-special-hauling-and-divisible-load-overweight-permit-fees

Performance Incentive Program

… Purpose To determine whether the Rochester-Genesee Regional … Performance Incentive Program uses reasonable criteria to measure employee performance and whether incentive awards …

https://www.osc.ny.gov/state-agencies/audits/2015/02/27/performance-incentive-program

Area #12 – Information Technology Contingency Planning – Information Technology Governance

… Plan Because no computer system can be expected to operate perfectly at all times, unplanned service … an unexpected IT disruption are collectively referred to as IT contingency planning. An unplanned IT disruption … resulting impact. The goal of IT contingency planning is to help enable an IT system and/or electronic data to be …

https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planning

State Comptroller DiNapoli Releases Municipal & School Audits

… District – Payroll (Columbia County) The district did not have adequate payroll processes to ensure compensation paid … result, there was an increased risk that collections could have been lost or stolen. Village of Lindenhurst – Sexual …

https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3