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Village of Watkins Glen – Justice Court Operations (2021M-146)
… effect of the reporting errors was a $3,320 overpayment to the Justice Court Fund. In addition, Justice Miller had a … Decker’s term. 1,311 cases were not properly reported to the Department of Motor Vehicles (DMV). The Court’s … sequentially issued receipts and allowed the clerks to delete or modify transactions without supervisory approval …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146North Shore Public Library – Financial Condition (2013M-344)
… Purpose of Audit The purpose of our audit was to evaluate the Library’s financial condition for the period … 2006-07 through 2011-12, ranging from almost $2.2 million to over $2.4 million. Library officials have maintained a … or a comparison of actual revenues and expenditures to budget amounts. Key Recommendations Develop a policy that …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… appropriations were $936,700 funded primarily with real property taxes, water and sewer charges, and State aid. Key … checks using a rubber stamp. No one compares the approved claim warrants to the checks that cleared the bank. There was …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Thurston Fire Company – Board Oversight (2016M-429)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that financial … was made by members of the finance committee prior to payment. The finance committee did not complete an annual … for receipts and procedures for monitoring credit card use to promote accountability and responsibility and the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Town of Lisbon – Financial Condition (2012M-202)
… Purpose of Audit The purpose of our audit is to evaluate the Town’s financial condition for the period … The Board did not adopt a policy or develop procedures to govern the level of fund balance maintained. The Board had … comprehensive multi-year financial and capital plan to adequately address the Town’s long-term operational and …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Andes Central School District – Financial Management (2013M-250)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011 to August 6, 2013. Background The Andes Central School … in 2011-12, their unreserved fund balance increased to almost 20 percent of the following year’s budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Village of Penn Yan – Water Operations (2013M-104)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s water operations for the period June 1, 2010, to October 11, 2012. Background The Village of Penn Yan is … did not receive or review sufficient financial information to appropriately monitor water financial operations. Our …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… the Village properly recorded capital project activity for the period June 1, 2006, to October 12, 2012. Background … Village of Depew is located in the Towns of Cheektowaga and Lancaster in Erie County and has a population of … Key Findings We found significant problems with the accounting for and reporting of capital project activity and …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Erie County Probation Department – Restitution Payments (S9-20-11)
… potentially be used to pay unsatisfied restitution orders. In addition, officials did not distribute all available …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… balance during our audit fieldwork, this pattern continued in the 2021-22 budget. Annually appropriating fund balance that is not needed to finance operations is, in effect, a reservation of fund balance not provided for by statute, resulting in higher than necessary tax levies. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementTown of Oyster Bay - Financial Condition Management (2020M-74)
… report - pdf ] Audit Objective Determine whether the Town Board (Board) and Town officials effectively managed the … policies establishing reasonable fund balance levels for each fund. Reduce excessive fund balances and eliminate … the Town’s response letter. … Determine whether the Town Board Board and Town officials effectively managed the Towns …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Jamestown City School District – Fund Balance and Reserves (2022M-97)
… pdf] Audit Objective Determine whether the Jamestown City School District (District) Board of Education (Board) and District … corrective action. … Determine whether the Jamestown City School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97State Comptroller DiNapoli Announces New Cybersecurity Training Webinars for Local Governments
… As threats and attacks from malicious actors continue to become more sophisticated and commonplace, the importance … Multifactor Authentication, released Oct. 17. Passwords, to be released Oct. 24. Phishing, to be released Oct. 31. In addition to the new series, prior …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-announces-new-cybersecurity-training-webinars-local-governmentsLewis County – Purchase Cards (2024M-41)
… quotes, 52 charges totaling $142,684 did not have evidence of verbal or written quotes. The County could have …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Panama Central School District – Procurement (2024M-73)
… requires purchase contracts that exceed certain thresholds to be competitively bid. In addition, the claims auditor did … auditor did not help ensure that District funds were used to procure goods and services in a prudent and economical … officials delegated their procurement responsibilities to other individuals and did not ensure these individuals …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… Key Findings District officials did not ensure all employee payroll payments and leave accruals were accurate, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… did not submit various annual reports to the Office of the State Comptroller (OSC), the Internal Revenue Service (IRS) …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125DiNapoli Releases School Audits
… for Boys , Brighter Choice Charter Middle School for Girls , Frewsburg Central School District , Holley Central … school tuition rate. Brighter Choice Charter School for Girls – Financial Operations (Albany County) School officials …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… vendor direct access to the town’s bank account that, at times, had more than $500,000 on deposit. In addition, the … were not located. Seven assets totaling $18,600 were found at different locations than shown on the inventory list. Town … not verified. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsSUNY Bulletin No. SU-316
… Purpose The purpose of this bulletin is to provide instructions for processing Discretionary Lump Sum … CAL , CYF, and CYP are affected. Background Pursuant to the MOU Side Letter dated 08/05/1998 between UUP, GOER, … and have since become full-time. Employees anticipated to be employed for both the Fall and Spring semesters are due …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-316-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2021