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Tuckahoe Common School District – Purchasing (2013M-158)
… a Board of Trustees which comprises three elected members, with one appointed as the Chairperson. Actual expenditures … or written quotes. District personnel also did not comply with the District’s purchasing policy by seeking competition … The Board does not always enter into written agreements with professional service providers. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… deposited and remitted collections accurately and in a timely manner. Key Findings The Clerk generally … and money on hand. Provide the Board with her records for audit, as required by Town Law Section 123. The issues … and accountabilities, and provide records to the Board for audit. Town officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Whitney Point Central School District – Information Technology (2023M-179)
… assigned to a student (e.g., authorized staff, third-party vendors and shared accounts). Officials also did not … Key Recommendations Develop written procedures for managing nonstudent network user accounts that include …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179Town of Lincoln - Town Clerk (2023M-31)
… Determine whether the Town of Lincoln (Town) Town Clerk (Clerk) properly accounted for, deposited, reported and … action. … Determine whether the Town of Lincoln Town Town Clerk Clerk properly accounted for deposited reported and …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Town of Butler – Highway Asset Accountability (2024M-115)
… of highway machinery, tools and equipment or provide one to the Town Board (Board) since 2018. Town officials did not maintain or review adequate fuel records to safeguard and account for the Town’s fuel. We noted at … valued at $853 could not be accounted for. However, due to the limited records and lack of proper controls, more fuel …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115Town of Ripley – Town Clerk Collections (2024M-139)
… manner. As a result, there was an increased risk for money to be lost or used for inappropriate purposes. In addition, …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Town of Perth – Conflict of Interest (2024M-142)
… business repaired a Town dump-truck and was paid $13,183 for the repair. The Board member with the prohibited conflict … payment, he was unable to provide a reasonable explanation for why he did not bring this matter to the Town’s Board of …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Town of Philipstown – Financial Management (2024M-100)
… budget for GLWD appropriations in the general fund each year where annual GLWD expenditures were funded and increased from $85,436 to $975,475 over the six-year audit period. Adopt a transparent budget that clearly …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Oversight of Information Technology Consultants and Contract Staffing
To determine if the Office of Information Technology Services is adequately monitoring information technology services procured from consultants and
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/oversight-information-technology-consultants-and-contract-staffingDiNapoli Releases Municipal Audits
… and effectively.” Allegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218) … Auditors found numerous weaknesses in controls over payroll processing and the maintenance of time and attendance …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … (Ontario County) The authority does not follow procedures for depositing cash that exceeds the policy’s overnight cash … the goods or services were received and the claims were for legitimate town purposes. Auditors commended town …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School Audits
… School District , Watervliet City School District and the White Plains City School District . “In an era of limited … deficit in the capital projects fund in that amount. White Plains City School District – Procurement of …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… The review found the city’s budget continues to rely on $124.4 million such as appropriated fund balance, one-time …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … Town of Plainfield , Town of Rotterdam , Saratoga County Water Authority , Town of Seward and the Town of Walton . “In … and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-auditsCase Management (Follow-Up)
… ended June 30, 2024. For City fiscal year ended June 30, 2025, DFTA contracted with 20 providers servicing 21 case … totaling over $48 million. As of City fiscal year 2025, case management providers are reimbursed based on a … According to DFTA officials, as of February 2025, there were 338 people on the case management and 475 on …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/case-management-followSelected Aspects of Supporting Small Businesses
… “unlock economic potential and create economic security for all New Yorkers by connecting New Yorkers to good jobs, … their employees for at least 2 months after receiving payment. The ERG application period was open from March 17, … the development of a comprehensive online business portal with access to customized information and online …
https://www.osc.ny.gov/state-agencies/audits/2022/10/20/selected-aspects-supporting-small-businessesState Comptroller DiNapoli Releases Audits
… and Supplies Provided to Medicaid Recipients, Including Sex Offenders (Follow-Up) (2020-F-15) An audit released in … to treat ED. Of that amount, Medicaid paid $63,301 for 47 sex offenders. Medicaid also made payments of $13.5 million … million in payments were made without verifying recipient sex offender status through DOH’s system, as …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-auditsTown of Guilderland – Employee Compensation and Benefits (2015M-262)
… Findings The Parks and Recreation Maintenance Supervisor did not ensure the accuracy of the hours worked by golf course employees. The Town Supervisor did not adequately segregate payroll duties or establish …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-guilderland-employee-compensation-and-benefits-2015m-262Town of Allen - Town Clerk Fees (2016M-28)
… 2016 total approximately $481,000. Key Findings The Clerk did not routinely issue duplicate receipts or prepare monthly accountability analyses. The Board did not perform proper annual audits of the Clerk’s records. …
https://www.osc.ny.gov/local-government/audits/town/2016/07/01/town-allen-town-clerk-fees-2016m-28Village of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… all disbursements were approved before payment and listed on an approved abstract. Did not ensure all disbursements …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018m