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Indian River Central School District – Financial Condition (2016M-287)
… Antwerp, Le Ray, Orleans, Pamelia, Philadelphia and Theresa in Jefferson County and the Town of Rossie in St. Lawrence County. The District, … approximately $87.3 million. Key Findings The Board and District officials did not develop reasonable budgets or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… report – pdf] Audit Objective Determine whether the Town of Exeter (Town) Town Supervisor (Supervisor) maintained … Board and the Board conducted the required annual audit of the Supervisor’s records. Key Recommendations Correct … Determine whether the Town of Exeter Town Town Supervisor Supervisor maintained complete …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… completed and annual update documents (AUD) were filed in a timely manner.(Starting in 2023, the AUD is referred to as the Annual Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… on the sale of three properties, which officials plan to sell in 2022. However, the Board has not developed … plans to satisfy the debt should the properties not sell. Key Recommendations Adopt realistic budgets and …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andVillage of Akron – Selected Financial Activities (2016M-133)
… Purpose of Audit The objective of our audit was to review the Village’s water operations and the … million. Key Findings We reviewed water and sewer billings to 53 customers and found that seven were underbilled by more … records and reports. The Village had insufficient cash to fund its operations and the continued use of temporary …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Clinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… (administrator) returned forfeited funds from the health flexible spending arrangement (FSA), dependent care assistance program (DCAP) and health reimbursement arrangement (HRA) in a timely manner. … thirdparty administrator returned forfeited funds from the health flexible spending arrangement dependent care …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeWaterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… plan that details how District officials would respond to IT disruptions. As a result, officials had active but … that could be used as entry points for individuals to gain unauthorized access to the District’s IT systems, and the lack of a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationWashington 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 … did not include all businesses with timing devices. In addition, the Director did not develop and implement … testing. Key Recommendations Perform required testing in accordance with New York State Department of Agriculture …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/washington-county-consumer-protection-accuracy-weights-and-measures-s9-24-4Town of Butler – Financial Management (2024M-119)
… 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-119Town of Dayton – Audit Follow-Up (2019M-221-F)
… [read complete report – pdf] [read complete 2020 report – pdf] Purpose of Review The purpose of our … – Fund Balance Management (2019M-221) released in January 2020. The audit determined that the Board did not properly … 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-fWyandanch Union Free School District – Budget Review (B25-7-3)
… Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended … of 2020, authorizes the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit in the District ’s general fund as of June 30, 2019. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Town of Volney – Financial Operations Oversight (2024M-93)
… or present records to the Board for audit as required by New York State Town Law (Town Law), Section 123. As a result, the …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93DiNapoli 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-lawsuitTown of Evans – Employee Benefits (2024M-53)
… by these employees was recorded incorrectly or not at all in the payroll system. Four separation payments totaling …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53Lyme Central School District – Financial Management (2024M-87)
… surplus fund balance during the same period ranging from 16 to 19 percent of the upcoming year’s budget, which was …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… adult use cannabis dispensaries, which is available at https://cannabis.ny.gov/dispensary-location-verification . …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateTown of Lodi – Town Hall Capital Project (2024M-130)
… C includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Local Sales Tax Sharing in New York State
… counties in New York State share a portion of their local sales tax revenue with cities, towns, villages and, in a few … instances, school districts within their borders. These sales tax allocations are made in accordance with statute or … that includes a thematic map highlighting the share of sales tax revenue that counties allocate to other local …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-stateBorder City Fire District – Board Oversight (2024M-137)
… he inappropriately deposited and withdrew District money. In addition, the Board did not ensure all goods and services were procured in compliance with New York State General Municipal Law (GML), District policies or in the best interest of taxpayers. The Board also did not: …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137State Agencies Bulletin No. 1754
… Purpose To notify agencies of the PayServ changes required as a … OSC Actions OSC will update the Deduction table in PayServ to remove agency update for the above referenced General … by NYSLRS NYSLRS Actions Submit a weekly input file to start, stop, and change NYSLRS General Deductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1754-payserv-changes-agency-update-ability-new-york-state-and-local