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Putnam County Probation Department – Restitution Payments (S9-20-2)

… Establish adequate written policies and procedures for enforcing and monitoring restitution obligations. Provide …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/putnam-county-probation-department-restitution-payments-s9-20-2

Whitesboro Central School District – Separation Payments (2020M-146)

… generally supported and accurately calculated. However, we question payments to three employees totaling $108,963. …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146

Town of Wappinger – Recreation Department Cash Receipts (2020M-130)

… report - pdf ] Audit Objective Determine whether Town of Wappinger (Town) officials developed adequate controls to … timely. Officials did not provide adequate oversight of the Department cash receipts process and the duties of the Recreation Director (Director), and Department staff …

https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130

Dryden Central School District – Information Technology (2020M-106)

… adequate written contracts with all IT service providers. In 2018, the District was the victim of a ransomware attack. … breach or the Board and Superintendent of the attack. In addition, sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106

State Comptroller DiNapoli Releases School District Audits

… exceeded the statutory limit by $1.5 million and resulted in higher tax levies than necessary. Find out how your … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …

https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0

Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)

… percent. Over the last three years, the District budgeted for operating deficits totaling $358,300 but actually had …

https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-management

Sexual Offender and Management Treatment Act Program

… the period April 1, 2011 to July 25, 2013. Background In April 2007, the Legislature enacted the Sex Offender …

https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-program

Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)

… to herself and receiving cash from Company funds presented for deposit. Make 178 personal purchases totaling $19,572 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154

Town of Lincoln - Disbursements (2022M-198)

… which they were paid and one bookkeeper received $1,751 in additional pay with no evidence of approval. Key …

https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198

Town of German – Supervisor’s Records and Reports (2023M-54)

… [read complete report – pdf] Audit Objective Determine whether the Town of German (Town) … records to the Board, in addition, the Board did not audit the former Supervisor’s records. Key Recommendations … Board. File AFRs and tax cap forms as required. Annually audit the Supervisor’s records. Town officials agreed with …

https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54

Town of Tompkins Fire District – Board Oversight (2023M-33)

… AUD was 435 days late and the 2022 AUD was nine days late. In addition, two certificates of deposit (CDs) totaling $75,789, were not recorded in the District’s accounting records.The CDs date back to at …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33

North Greenbush Common School District – Claims Auditing (2022M-112)

… to payment. Key Findings While claims were supported and for appropriate purposes, the Board did not ensure claims …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112

Violating the Terms of a DRO – Divorce and Your Benefits

… will supersede any other designation. Problems can occur when a DRO is not on file at the time of a member’s … are considered marital property and may be divided when a marriage ends Guide to Domestic Relations Orders …

https://www.osc.ny.gov/retirement/members/divorce/violating-terms-dro

City of Rensselaer – Accounting Records and Reports (2023M-26)

… including a variance where the reconciled bank balance for one bank account was $2.9 million less than the …

https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26

DiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter

… returned an estimated 4.15%. “While investors continue to face uncertainty, steady economic growth has continued … by the Fund in 2009 as part of his on-going efforts to increase accountability and transparency. …

https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarter

Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)

… fiscal concerns with the Village’s general fund for the year 2022-23, the Board’s ineffective oversight …

https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11

Town of Babylon – Physical Accessibility to Programs and Services (S9-24-30)

… physical accessibility for the 139 components identified in this report. Town officials agreed with our findings and …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30

Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)

… annual inventories were not conducted, and we were unable to locate approximately $31,000 in capital assets, which … 130 assets with a historical recorded cost (also referred to as a purchase price) totaling approximately $133,000 and … approximately $88,000 did not identify the employee to whom the assets were issued. Eight capital assets totaling …

https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capital