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Millbrook Central School District – Information Technology – User Accounts (2021M-48)

… [ read complete report - pdf ] Audit Objective Determine whether Millbrook Central School … and loss. Officials also did not: Periodically review and disable unneeded network user accounts. 46 students were no … were last used between 2015 and 2018. Develop a breach notification policy, as required by New York State Technology …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accounts

Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)

… Approve or authorize anyone to approve billing adjustments for water and sewer bills nor require adjustments to be …

https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50

Town of Knox – Town Clerk (2020M-72)

… totaling $22,586 (46 percent) within the required time frames. Report and remit collections timely and accurately. … reported and remitted late to the Supervisor for 21 months of the 24 months we examined. Prepare accountability analyses. As of December 31, 2019 the Clerk's bank account held an …

https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72

Town of North Collins - Recreation Department Cash Receipts (2020M-68)

Determine whether Recreation Department Department cash receipts were recorded and deposited in a timely and accurate manner

https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68

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

… report – pdf] Audit Objective Determine whether the Town of Fort Edward (Town) officials ensured that payroll payments … initiate corrective action. … Determine whether the Town of Fort Edward Town officials ensured that payroll payments …

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

Attica Central School District – Financial Management (2022M-103)

… Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserves …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103

Truxton Fire District – Board Oversight (2022M-123)

… the District’s required annual update documents (AUDs) for fiscal years 2015 through 2021. Had Board members …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123

Newark Central School District – Employee Benefits (2024M-40)

… in separation payment calculation errors totaling $20,157. Specifically: Our audit identified that four employees … employees’ separation payments were underpaid a total of $157. Key Recommendations Establish written policies and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40

Village of Elmira Heights – Claims Auditing (2024M-44)

… Audit Objective Determine whether the Village of Elmira Heights (Village) Board of Trustees (Board) properly audited … action. … Determine whether the Village of Elmira Heights Village Board of Trustees Board properly audited …

https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44

Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)

… with either more leave days (209) or less leave days (143) than what they were entitled to. Three employees’ …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67

State Comptroller DiNapoli Statement on 2025 State of the City Address

… New York State Comptroller Thomas P. DiNapoli released the following statement on New York City Mayor Eric Adams' 2025 State of the City address: “New York City is …

https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-2025-state-city-address

Town of Columbia – Physical Accessibility to Programs and Services (S9-24-29)

… including an accessible portion of the service counter and signs with raised lettering and Braille. One component each … the Town Court, including securely attached floor mats and signs with raised lettering and Braille. Recommendation Town …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-columbia-physical-accessibility-programs-and-services-s9-24-29

City of Norwich – Physical Accessibility to Programs and Services (S9-24-35)

… complete report – pdf] Audit Objective Assess whether the City of Norwich (City) officials could take additional steps … Three components at the Police Station, such as accessible parking spaces in the parking lot. Recommendation City officials should assess the …

https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-norwich-physical-accessibility-programs-and-services-s9-24-35

City of Auburn – Physical Accessibility to Programs and Services (S9-24-31)

… restrooms. Seven components at the Police Station, such as van accessible parking spaces and signs at accessible parking …

https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-auburn-physical-accessibility-programs-and-services-s9-24-31

Town of Chili – Physical Accessibility to Programs and Services (S9-24-33)

… such as signs identifying accessible parking spaces and stall doors in restrooms with automatic closers. Four …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-chili-physical-accessibility-programs-and-services-s9-24-33

Town of Colonie – Physical Accessibility to Programs and Services (S9-24-41)

… 26 components at the Public Operations Center, such as signs at interior offices with raised lettering and Braile … accessible height. Four components at the Library, such as signs identifying van accessible parking spaces. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-colonie-physical-accessibility-programs-and-services-s9-24-41

Opinion 90-9

… added). We are aware of no authority in the Village Law for a village board of trustees, by resolution, to limit the … balance of an appropriation, from the appropriation for contingencies, from unappropriated cash surplus or … powers, duties and functions as it shall deem necessary for effectuating or administering the board of trustees' …

https://www.osc.ny.gov/legal-opinions/opinion-90-9

Services to Workers Under the Worker Adjustment and Retraining Notification Act

… the Worker Adjustment and Retraining Notification Act (WARN Act or Act), and is effectively overseeing employer compliance with the Act. The audit covered WARN Notices received by the Department that were dated … and Workforce Solutions (DEWS), administers the State’s WARN Act and provides related services. Enacted in 2008, the …

https://www.osc.ny.gov/state-agencies/audits/2023/06/21/services-workers-under-worker-adjustment-and-retraining-notification-act