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Town of Lincoln - Disbursements (2022M-198)
… – pdf] Audit Objective Determine whether the Town of Lincoln (Town) Town Board (Board) and Town Supervisor … Determine whether the Town of Lincoln Town Town Board Board and Town Supervisor Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198North Greenbush Common School District – Claims Auditing (2022M-112)
… complete report – pdf] Audit Objective Determine whether the North Greenbush Common School District (District) Board … While claims were supported and for appropriate purposes, the Board did not ensure claims were properly audited and … – October 2021. Individuals prohibited from serving as the claims auditor, because they were directly involved in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112Liberty Central School District – Information Technology (2022M-73)
… complete report – pdf] Audit Objective Determine whether the Liberty Central School District (District) Board of Education (Board) and District officials adequately … data from unauthorized use, access and loss. Key Findings The Board and District officials did not adequately safeguard …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… (or potentially overpaid) 30 employees a total of $113,564 in payroll and leave accrual payments, including $47,673 in … The Board and officials should: Ensure all salaries and hourly wages are established and approved by position, individual or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Adirondack Central School District – Information Technology (2022M-61)
Determine whether Adirondack Central School District District officials implemented adequate information technology IT controls over the Districts network to help safeguard personal private and sensitive information PPSI
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61Niagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
… Determine whether the Niagara County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … Determine whether the Niagara County County Department of Weights and Measures Department completed required testing …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … Markets Law (AML).In addition, although the Division had a price accuracy testing policy, the Assistant Director did not conduct any price accuracy tests. As a result, consumers are at increased …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9DiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter
… New York State Comptroller Thomas P. DiNapoli today announced that the estimated value of the New York … New York State Comptroller Thomas P DiNapoli today announced that the estimated value of the New York …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarterHammond Fire District – Board Oversight (2024M-151)
… code of ethics, it did not adopt the required procurement or investment policies, and only one of the five Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151Wallace Fire District – Board Oversight (2024M-126)
… not use competitive methods to purchase a used 2008 brush truck (mini pumper) that cost $175,000. As a result, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Town of West Seneca – Audit Follow-Up (2019M-195-F)
… the Town Supervisor (Supervisor). The Board is responsible for the general management and oversight of the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-fDiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… growth has continued this year, bolstering markets in the second quarter,” DiNapoli said. “Our diverse portfolio … As of Sept. 30, the Fund had 42.01% of its assets invested in publicly traded equities. The remaining Fund assets by allocation are invested in cash, bonds, and mortgages (22.22%), private equity …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterCattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… Determine whether Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services (BOCES) officials … purchasing agent was unfamiliar with the requirements of, and did not comply with, BOCES’ capital asset policies … approximately $133,000 and identified one or more pieces of required information was incorrect or missing from BOCES’ …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalVillage of Catskill – Accounting Records and Reports (2024M-66)
… with New York State General Municipal Law Section 30 by filing all required Annual Financial Reports (AFRs) with … annually audit the Clerk- Treasurer’s Records, as required by New York State Village Law 4-408 (e). Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66City of Rensselaer – Accounting Records and Reports (2023M-26)
… report – pdf] Audit Objective Determine whether City of Rensselaer (City) officials maintained complete, accurate … Determine whether the City of Rensselaer City officials maintained complete accurate and …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26Village 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-s9-24-11Town of Babylon – Physical Accessibility to Programs and Services (S9-24-30)
… Assess whether Town of Babylon (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town … Assess whether Town of Babylon Town officials could take additional steps to increase physical accessibility to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30Port Washington Union Free School District – Payroll (2025M-38)
… maintenance, security and transportation employees’ salaries and wages? Audit Period July 1, 2023 – December 31, … to ensure that employees are accurately paid the salaries and wages authorized by the board of education …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Former Fire Co. Treasurer Admits Stealing $24K
… her crimes. DiNapoli’s office partnered with Ontario County Sheriff Philip C. Povero and Ontario County District Attorney James Ritts on the case. Wharton, 54, of Manchester, stole thousands of … the fire company’s credit cards and stole checks to gamble at casinos in the Finger Lakes, Central New York and Las …
https://www.osc.ny.gov/press/releases/2019/02/former-fire-co-treasurer-admits-stealing-24kComptroller DiNapoli Visits Holocaust Memorial and Tolerance Center
… New York State Comptroller Thomas P. DiNapoli visited the Nassau County Holocaust Memorial and Tolerance Center in Glen Cove on September 9 to present a two-volume … State Comptroller DiNapoli visited the Nassau County Holocaust Memorial and Tolerance Center in …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-visits-holocaust-memorial-and-tolerance-center