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Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)

… operations if an unexpected IT incident occurred. In addition to finding sensitive IT control weaknesses that …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-and

Town of Fort Edward – Payroll and Leave Accruals (2022M-119)

… the Town of Fort Edward (Town) officials ensured that payroll payments and leave accruals were authorized, accurate and supported. Key Findings Payroll payments were not always accurate and supported, and … adopt policies or implement controls to properly segregate payroll duties. Without clear written policies, procedures or …

https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119

Town of Pulteney – Information Technology (2021M-28)

… Enter into an SLA with the IT service providers for all services to be provided. Town officials agreed with …

https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28

Town of Orange – Former Highway Superintendent’s Records (2019M-30)

… the Superintendent pled guilty to Attempted Obstruction of Governmental Administration and was sentenced to a … The Superintendent should retain adequate records of all Department transactions and activity. Town officials should work with the New York State Department of Transportation (NYSDOT) to resolve any prior years’ …

https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30

Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)

… $1.2 million lacked adequate detail or were not submitted to the Director of Facilities (Director) for approval. Payments to vendors totaling $1.3 million were not adequately supported or reviewed prior to payment. Key Recommendations Solicit separate bids for all …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-and

State Comptroller DiNapoli Statement on Signing of New Legislative Package on Gun Control

… Thomas P. DiNapoli issued the following statement today regarding Governor Hochul's signing of a new … gun control bills signed into law by Governor Hochul today are common sense measures that will help keep our … Thomas P DiNapoli issued the following statement today regarding Governor Hochuls signing of a new legislative …

https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-signing-new-legislative-package-gun-control

Newfane Central School District – Financial Management (2020M-88)

… can better manage fund balance and reserves. The practice of annually appropriating fund balance that is not needed to …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88

City of Middletown - Information Technology (2018M-235)

… Develop written procedures for managing system access that include periodically reviewing user access. Limit … access to ensure City users cannot control all phases of a transaction. City officials disagreed with certain aspects …

https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235

Oysterponds Union Free School District - Financial Management (2019M-217)

… officials provided adequate oversight and management of the District’s budget and financial condition. Key … Board overestimated general fund appropriations by a total of approximately $1.6 million from 2016-17 through 2018-19. … fund balance that ranged from 16.5 percent to 27.8 percent of the ensuing year’s appropriations, or four to seven times …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217

Town of Alexandria - Redwood Water and Sewer District Charges (2019M-90)

… charges that were inconsistent with the ordinances. Water meter readings were not always reliable during our audit … properly billed in accordance with the ordinances. Ensure meter readings are reliable. Town officials agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90

Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)

… Determine whether: The Board provided adequate oversight and management of the Village’s water and sewer finances. Village officials adequately safeguarded … information technology (IT) assets. Key Findings The water and sewer infrastructure are in disrepair and the Board did …

https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-information

Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)

… maintain pre-numbered tickets and receipts, statement of profit and loss forms, and annual record of funds received … Ensure pre-numbered receipts and tickets are issued for all ECA fund events, and issue pre-numbered receipts for all collections from ECA advisors. Ensure all checks have …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019m

State Comptroller DiNapoli Releases Audits

… distributed in error, or were miscalculated. In a follow-up, auditors found ECMCC has made progress addressing the … to an examiner, among other findings. In a follow-up, auditors found HCR has made some progress in addressing … $36.7 million and sent them to the department for follow up evaluation and appropriate action. New York State Homes …

https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-audits

DiNapoli: OCFS Should Improve Foster Care Placement Oversight

… not show that caseworkers contacted children in foster care within the first 30 days of their placement and lacked … and supervises child welfare services, including foster care and adoption, through its Division of Child Welfare and … Services (counties). These entities administer the foster care program, including placing children in foster care …

https://www.osc.ny.gov/press/releases/2017/07/dinapoli-ocfs-should-improve-foster-care-placement-oversight

Opinion 89-61

… villages (1972 Opns St Comp No. 72-900, unreported). With respect to the elimination of the office of village …

https://www.osc.ny.gov/legal-opinions/opinion-89-61

Opinion 92-47

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … COUNTIES -- Powers and Duties (deposit and investment of E911 surcharge moneys) MUNICIPAL FUNDS -- Accounting …

https://www.osc.ny.gov/legal-opinions/opinion-92-47

State Comptroller DiNapoli Releases Municipal & School Audits

… Prep Charter School 3 – IT Asset Management (Monroe County) Although the school board contracted with a management company to facilitate the school’s procurement of IT assets and services and to maintain … procured, the board may have made material alterations to bid specifications for two other contracts totaling $1.2 …

https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits

State Comptroller DiNapoli Releases Municipal Audits

… the supervisor did not retain documentation related to scrap metal sales or account for sales totaling $1,277. Town …

https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits

Preston Fire District – Board Oversight (2025M-87)

… Objective Did the Preston Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of the District’s financial activities? Audit Period January … 2022 – June 3, 2025 Understanding the Audit Area The board of fire commissioners is responsible for managing and …

https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87

Town of Lockport – Building Permit Fee Collections (2025M-56)

… [read complete report – pdf] Audit Objective Did the Town of Lockport (Town) Building Inspector (Inspector) properly … amounts which vary based on property type and the nature of the modifications planned for the property. A … itemized deposit slips, detailed duplicate receipts).  When adequate internal controls are not implemented over the …

https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56