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Putnam County Probation Department – Restitution Payments (S9-20-2)
… notified the court when a probationer violated the court order and disbursed victim restitution payments promptly and … notify the court when a probationer violated the court order or disburse victim restitution payments appropriately. … notified the court when a probationer violated the court order and disbursed victim restitution payments promptly and …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/putnam-county-probation-department-restitution-payments-s9-20-2Wyoming County Probation Department – Restitution Payments (S9-20-4)
… Determine whether the Wyoming County County Probation Department Department …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wyoming-county-probation-department-restitution-payments-s9-20-4New Hartford Central School District – Payroll (2021M-149)
… complete report - pdf ] Audit Objective Determine whether New Hartford Central School District (District) officials … compensating controls over the payroll clerk who could add new employees to the financial system and was responsible for … Determine whether New Hartford Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Town of Highlands – Receiver of Taxes and Assessments (2021M-120)
… report - pdf ] Audit Objective Determine whether the Town of Highlands (Town) Receiver of Taxes and Assessments (Receiver) properly billed, … did not correct deficiencies noted in our 2006 Receiver of Taxes audit, properly oversee the Receiver’s work, or … Determine whether the Town of Highlands Town Receiver of Taxes and Assessments Receiver …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… approximately $133,000 did not have their current value, salvage value or replacement cost recorded. 76 capital assets …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalBrushton-Moira Central School District – Tuition Billing (2023M-158)
… foster care students enrolled at the District. As a result, as of September 30, 2023, officials had not billed or underbilled $40,803 of the $71,192 (57 percent) in tuition it was entitled to and billed and collected $12,452 in tuition it was not entitled to for the 2019-20 through …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158Town of Byron – Procurement (2024M-11)
… with New York State General Municipal Law (GML) and Town policy when procuring goods and services. Key Findings The … comply with GML Section 103 and the Town’s procurement policy. Had Town officials complied, they may have saved … as required by GML Section 103 and the Town’s procurement policy. Furthermore, the Town paid approximately $4,000 more …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Evergreen Charter School – Credit Card Purchases (2024M-143)
… credit card purchases were properly approved, adequately supported and for School purposes. Key Findings Credit card … were not always properly approved and/or adequately supported to show they were for a proper School purpose. When … card charges are not properly approved or adequately supported, it could result in inappropriate or fraudulent …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… records for information technology (IT) equipment and developed an IT contingency plan. Key Findings BOCES … secure nonstudent network user accounts, maintain complete and accurate IT inventory records and develop an IT contingency plan. As a result, BOCES … inventory records for information technology IT equipment and developed an IT contingency plan …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyVillage of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… report – pdf] Audit Objective Determine whether the Village of North Syracuse (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and … Determine whether the Village of North Syracuse Village Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11Town of Butler – Financial Management (2024M-119)
… did not effectively manage the Town’s fund balances. As a result, officials maintained an excessive unrestricted fund … and TOV funds. As of December 31, 2023, the funds had a combined total of $1.5 million, equaling 64 and 138 percent … audit also identified a $250,000 encumbrance for a plow truck that was not recorded in the accounting records or …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Saratoga Springs City School District – Procurement (2023M-25)
… Audit Objective Determine whether Saratoga Springs City School District (District) officials procured goods and … audit school saratoga springs …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25South Kortright Central School District – Claims Audit (2023M-69)
… for seven professional service providers and the insurance provider that were paid a total of $205,042 during our audit …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Port Washington Union Free School District – Payroll (2025M-38)
… [read complete report – pdf] Audit Objective Did Port Washington Union Free School District (District) officials …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Orchard Park Central School District - Financial Management and Payroll (2018M-89)
… Park Central School District Financial Management and Payroll 2018M89 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollState Comptroller DiNapoli Releases Local Government Audits
… local government audits have been completed. Town of Amity – Town Clerk (Allegany County) Auditors reviewed 184 … but were not always remitted to the appropriate parties in a timely manner. Town of Howard – Fund Balance Management … the processing of the town’s financial transactions. In addition, the supervisor did not maintain accurate …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-auditsDiNapoli: Tax Cap Remains at 2% for 2025
… P. DiNapoli. This figure affects tax cap calculations for all counties, towns, and fire districts, as well as 44 cities …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-tax-cap-remains-2-percent-2025State Agencies Bulletin No. 297
… must change the dues amount if the employee's percentage of time worked changes to part-time, goes on sick leave at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/297-csea-dues-and-agency-shop-fee-increase-deduction-codes-201-and-212DiNapoli Announces Results of General Obligation Bond Sale: $329,225,000 Awarded
… translated into favorable pricing for the state.” The winning bids were as follows: Series 2015A Tax-Exempt Bonds …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-results-general-obligation-bond-sale-329225000-awardedPerformance Incentive Program
… its employees for meeting performance goals. A series of legal opinions and directives issued by various State … 2011-12 through 2013-14, the Authority distributed a total of $1.8 million in awards. Key Findings The Program, by design, directed the bulk of incentive awards to upper management. Upper management …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/performance-incentive-program