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Town of Machias – Supervisor’s Financial Duties (2021M-98)

… perform his financial duties and cannot provide support for almost $1.6 million in interfund loans. Although … Prepare and file the annual financial reports for 2019 and 2020 with the Office of the State Comptroller …

https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98

Town of Mount Morris – Justice Court (2012M-129)

… controls over the financial operations of the Court for the period January 1, 2005, to June 22, 2012. Background … collected approximately $94,590 in fines and surcharges for the period January 1, 2010, to June 22, 2012. Key …

https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129

Jefferson County Probation Department – Restitution Payments (S9-20-10)

… been used to pay victims with unsatisfied orders: some of the money was collected between seven and 27 years ago. … In addition, officials did not maintain an accurate list of unsatisfied restitution orders, make undisbursed …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10

Boquet Valley Central School District – Procurement (2021M-132)

… and found five providers were paid a total of $135,238 for services provided during the audit period without officials using a request for proposal (RFP), as required. Key Recommendations Procure …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132

Pompey Hill Fire District – Financial Management (2021M-136)

… - pdf ] Audit Objective Determine whether the Pompey Hill Fire District (District) Board of Fire Commissioners … Determine whether the Pompey Hill Fire District District Board of Fire Commissioners Board …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136

Indian River Central School District – Financial Condition (2016M-287)

… District is located in the Towns of Alexandria, Antwerp, Le Ray, Orleans, Pamelia, Philadelphia and Theresa in …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287

Town of Exeter – Town Supervisor's Records and Reports (2024M-25)

… maintained due to carrying over unsupported balances for interfund activity, receivables and cash balances from … The Supervisor did not provide the Board with his records for audit, as required by New York State Town Law (Town Law) …

https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25

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

… of Fire Commissioners (Board) monitored financial activity and ensured appropriate records and reports were maintained and filed timely. Key Findings While the Board monitored … of Fire Commissioners Board monitored financial activity and ensured appropriate records and reports were maintained …

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

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

Village of Akron – Selected Financial Activities (2016M-133)

… Bill both water and sewer customers based on accurate meter readings and Board-approved rates and in a timely …

https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133

Clinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)

… Determine whether Clinton-Essex-Warren-Washington Board of Cooperative Educational Services (BOCES) officials ensured … funds from the FSA, DCAP and HRA in a timely manner. As of December 31, 2021, the administrator had not returned … available for BOCES’ use. Officials were not aware of the unreturned funds until we notified them in January …

https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employee

Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)

… non-student user accounts were unneeded and should have been disabled. Key Recommendations Develop written … agreed with our recommendations and indicated they have taken or plan to take corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-information

Washington County – Consumer Protection: Accuracy of Weights and Measures (S9-24-4)

… were not inspected as required. There was no system in place to maintain a complete and accurate master list of businesses with weighing and measuring devices. The Department’s master list of business did not include all businesses with timing …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/washington-county-consumer-protection-accuracy-weights-and-measures-s9-24-4

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

… underestimating revenues and overestimating expenditures for the town-wide and TOV funds from 2021 through 2023. … fund balance policy. As a result, the Board’s ability to properly manage the Town’s fund balance was impaired. The … on the 2023 Annual Financial Report (AFR), required to be filed with the Office of the New York State Comptroller …

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

Town of Dayton – Audit Follow-Up (2019M-221-F)

… Dayton – Fund Balance Management (2019M-221) released in January 2020. The audit determined that the Board did not … of Dayton Fund Balance Management 2019M221 released in January 2020 …

https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-f

Wyandanch Union Free School District – Budget Review (B25-7-3)

… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 budget. Background The Wyandanch Union Free School District … The purpose of our budget review was to provide an independent evaluation of the …

https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3

Town of Volney – Financial Operations Oversight (2024M-93)

… annual audits. The Board adopted budgets for fiscal years 2023 and 2024 that were not based on prior-year results of operations. Transparency was impaired because the … Reports (AFRs), a report of a town’s fiscal position and results of operations, were not filed with the New York State …

https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93

DiNapoli Named Lead Plaintiff in Crowdstrike Shareholder Lawsuit

… Retirement Fund (Fund), has been appointed lead plaintiff in a securities fraud class action lawsuit filed against the … company’s failed software updates and resulting plummet in share value. “Crowdstrike misled investors by falsely … exposed after it caused one of the largest cyber-disasters in history leading to a worldwide shutdown and billions in …

https://www.osc.ny.gov/press/releases/2024/10/dinapoli-named-lead-plaintiff-crowdstrike-shareholder-lawsuit