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Chenango County Probation Department – Restitution Payments (S9-20-3)

… did not make reasonable efforts to locate victims. In addition, officials did not make undisbursed restitution …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3

Rensselaer County Probation Department – Restitution Payments (S9-20-5)

… the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key Findings Department officials did not … entitled. Officials did not establish adequate policies and procedures to enforce and monitor restitution …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/rensselaer-county-probation-department-restitution-payments-s9-20-5

Washington County Local Development Corporation – Revolving Loan Program (2021M-57)

… officials provided adequate approval and oversight of the revolving loan program. Key Findings Corporation … officials did not provide adequate approval and oversight of the revolving loan program: Six of the 11 loans reviewed were approved and paid but lacked …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolving

Minerva Central School District – Financial Condition Management (2020M-60)

… financial condition. Key Findings District officials can do more to effectively manage the District’s financial condition. … and annually appropriated fund balance that was not used to finance operations. Unrestricted fund balance ranged …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60

Town of Parish - Financial Condition and Supervisor's Records (2019M-58)

… review the bookkeeper’s work to ensure that the accounting records and reports are accurate and complete. Town officials …

https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58

Eaton No. 1 Fire District – Board Oversight (2024M-4)

… maintained or that it received written financial reports to manage operations. Ensure bank reconciliations were … for 2020 through 2022. Adequately audit claims prior to payment. Of the 108 claims totaling $209,006 that we … $116,846 (56 percent) had one or more exceptions. Adhere to statutory requirements by seeking competition when …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4

Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)

… Determine whether the Neptune Hose Company No. 1 of Dryden, Inc. (Company) disbursements were supported and … Determine whether the Neptune Hose Company No 1 of Dryden Inc Company disbursements were supported and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5

City of Salamanca - Collections (2023M-131)

… – pdf] Audit Objective Determine whether the City of Salamanca (City) City Comptroller’s (Comptroller) … 29 deposits totaling nearly $2 million that consisted of 1,835 entries made during our audit period and … approximately $50,000 did not have the correct form of payment (cash or check) listed in the collection records. …

https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131

York Central School District – Financial Management (2022M-96)

… is overfunded and may be enough to pay annual claims for 132 years. The District did not have a written multiyear …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96

Lyons Central School District – Payroll 2022M-71

… in one employee receiving additional compensation of $4,940 and one employee being underpaid $731. Leave time … sick days and one employee not being credited 9.5 hours of compensatory time. The payroll supervisor was responsible for all aspects of processing payroll including affixing the Treasurer’s …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71

Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)

… unauthorized changes to cover inappropriate transactions without detection. Errors or irregularities could occur and …

https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87

Norfolk Fire District – Board Oversight (2022M-109)

… of Fire Commissioners (Board) conducted proper audits and ensured that annual financial reports were filed timely. Key Findings The Board did not audit and approve all claims prior to payment, annually audit the Treasurer’s records and ensure the Treasurer filed annual financial reports …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109

Lancaster Central School District – Financial Management (2022M-37)

… Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserves … overfunded reserves. District officials did not agree with all of our findings. Appendix B includes our comment on …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37

Village of Waterford – Board Oversight (2022M-70)

… prepared, retained and reviewed. Ensure all claims paid in advance were for allowable purposes, audit claims paid in advance of audit at the next regular Board meeting, or ensure annual audits were conducted in a timely manner. Key Recommendations Establish sufficient …

https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70

Somers Central School District – User Accounts and Software Updates (2021M-153)

… against unauthorized use, access and loss. Sensitive IT control weaknesses were communicated confidentially to … Adopt an adequate comprehensive information technology (IT) contingency plan to minimize the risk of data loss or … user account access. Develop and adopt a comprehensive IT contingency plan and communicate it to appropriate …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021m

State Police Bulletin No. SP-243

… Purpose: The purpose of this bulletin is to notify agencies of a modification to Deduction Code 302. Affected Employees: … and 18, represented by the Police Benevolent Association of the New York State Troopers, Inc. and employees in … The purpose of this bulletin is to notify agencies of a modification to …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-243-modification-deduction-code-302-pba-disability-insurance

State Comptroller Thomas P. DiNapoli Statement on MTA's Release of Its 2025-2029 Capital Program

… 2025-2029 Capital Program is the largest in the MTA’s history, but it will still leave many needs unaddressed. As …

https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-thomas-p-dinapoli-statement-mtas-release-its-2025-2029-capital-program

City of Long Beach – Physical Accessibility to Programs and Services (S9-24-36)

… accessible parking spaces with marked access aisles, a main entrance with at least 18 inches of maneuvering … Center, such as curb ramps with accessible slopes, a main entrance with a door closing speed of at least five seconds and properly secured carpets …

https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-long-beach-physical-accessibility-programs-and-services-s9-24-36