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Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)

… a model or serial number. A wheel balancer and a portable video magnifier, purchased for a total of $4,769, could not …

https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103

Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)

… information technology (IT) asset inventory records and established adequate controls over network user accounts. … tracking IT assets. Nine of 31 devices (laptops, desktops and tablets) we tested were not located. Adequately manage … IT service providers to clearly identify the IT services and providers’ responsibilities. Over a half million dollars …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assets

State Comptroller DiNapoli Releases Municipal and School Audits

… for one contract exceeded the agreed upon contract amount by $215,395. Long Beach City School District – Financial … the statutory 4% limit in three of the four years reviewed by as much as 5 percentage points. The district transferred a … the surplus fund balance exceeded the statutory limit by as much as 9 percentage points and overestimated …

https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-audits

Putnam County Probation Department – Restitution Payments (S9-20-2)

… violated the court order and disbursed victim restitution payments promptly and appropriately. Key Findings Department … violated the court order or disburse victim restitution payments appropriately. As a result, victims may not receive the payments to which they are entitled. Officials did not …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/putnam-county-probation-department-restitution-payments-s9-20-2

Village of Parish – Board Oversight (2012M-240)

… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the … Village of Parish Board Oversight 2012M240 …

https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240

Batavia City School District – Information Technology Equipment Inventory (2022M-74)

… were not in service. District officials generally agreed with our recommendations and indicated they planned to …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventory

Payroll Improvement Project Bulletin No. PIP-001

… as a result, changes are being made to accommodate the new functionality. Agencies that use the Master File in their … testing details. Agency Actions Agencies must review the new file layout provided and prepare modifications to …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-001-changes-payserv-master-file-nhrp501-layout

Willsboro Fire Department – Financial Operations (2014M-206)

… of our audit was to evaluate internal controls over the Department’s financial operations for the period January 1, … 2013 through April 30, 2014. Background The Willsboro Fire Department is located in the Town of Willsboro in Essex County. The Department provides fire protection and other emergency …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206

Little Flower Union Free School District – Fixed Assets (2022M-78)

… accurately recorded in the inventory records and assigned tag numbers. 37 assets that cost $25,496 are lost and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78

State Comptroller DiNapoli Releases Municipal & School Audits

… P. DiNapoli today announced the following local government and school audits were issued. Town of Lapeer – Budgeting (Cortland County) The board did not develop and adopt realistic budgets. As a result, unrestricted fund balances increased to levels between 85% and 182% of the 2024 appropriations, as of Dec. 31, 2023. …

https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-audits

Town of Parma – Financial Management and Information Technology (2012M-96)

… was to examine the Town’s management and oversight of financial operations and information technology (IT) for the … Supervisor or Town Clerk and did not develop a multi-year financial plan to address the Town’s long-term operational … Town did not designate an administrator over the Town’s financial software application who is independent of the …

https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96

Village of Greenwich – Justice Court Operations (2014M-023)

… June 1, 2012 through August 31, 2013. Background The Village of Greenwich is located in Washington County and has a population of approximately 1,750 residents. The Village is governed by an elected Board of Trustees … Village of Greenwich Justice Court Operations 2014M023 …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023

Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)

… 2016. Background The Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau … and include a statement in the minutes detailing the total number of claims and total dollar amount approved to be paid … Town of Hempstead Sanitary District Number 14 Board Oversight 2017M40 …

https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40

Village of St. Johnsville – Records and Reports (2015M-1)

… 1, 2011 through August 31, 2014. Background The Village of St. Johnsville is located in the Town of St. Johnsville, Montgomery County, and has a population of … Village of St Johnsville Records and Reports 2015M1 …

https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1

Fishers Island Waste Management District -- Purchasing (2015M-292)

… purchasing policy does not require the use of competitive bidding for any purchases. District officials did not always … to ensure it is in compliance with statutory competitive bidding rules. Comply with the purchasing policy and statutory competitive bidding requirements. Document the reason for awarding a …

https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292

Town of Bombay – Justice Court Operations (2015M-208)

… establish policies and procedures for enforcing unresolved traffic tickets. Key Recommendations Investigate the missing … Establish written policies and procedures to ensure that traffic tickets unresolved after 60 days are enforced by …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208

Town of Putnam – Accounting Records and Reports (2022M-188)

… in the general fund and understated in the highway and fire protection funds. $49,765 in sales tax and other … not annually audit the Supervisor’s records. As of May 31, 2022, the 2019 through 2021 annual update documents (AUDs) were not filed with the Office of the …

https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188

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