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Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)

… Purpose of Audit The purpose of our audit was to review the Agency’s process for … an independent public benefit corporation whose goals are to advance job opportunities and economic welfare in the Town …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-and

Comptroller DiNapoli Releases School Audits

… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … but they have not developed written policies or procedures to formalize this process. Fire Island Union Free School … officials appropriated fund balance that was not needed to fund the 2011-12, 2012-13 and 2014-15 budgets. The …

https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1

Global Concepts Charter School – Cash Disbursements (2017M-126)

… Purpose of Audit The purpose of our audit was to evaluate the cash disbursement process for the period July … bylaws were followed and at times allowed the Board Chair to control all aspects of the disbursement and purchasing … and update cash disbursement and purchasing policies to ensure they are consistent with the charter and bylaws. …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126

Copiague Fire District– Mechanic Shop Operations (2021M-93)

… condition or safeguard District assets, resulting in a 36-month operational deficit totaling $676,389. As a … a 34-month period, the senior mechanic was paid $40,971 in overtime. The Board also provided the senior mechanic with … assets. District officials disagreed with certain findings in our report. Appendix B includes our comments on issues …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93

Bolton Central School District – Financial Condition (2013M-58)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2009, to November 30, 2012. Background The Bolton Central School … a total exceeding $2.1 million over a three-year period to help finance the ensuing year’s operations, the District …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58

Village of Albion – Water and Sewer Rents (2013M-108)

… audit was to examine internal controls over the billing and collection of water and sewer rents for the period January 1, 2010, to March 15, … Albion is located in the Town of Albion in Orleans County and has approximately 6,000 residents. The Village is …

https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108

Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)

… and capital needs. In addition, the Board’s ability to assess the effect of current operations on long-term … plan or an adequate capital plan.  Officials were unable to formally evaluate the $1.9 million reserve balance as of December 31, 2023 to determine whether the funding was reasonable or would be …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10

Village of Hewlett Neck – Treasurer’s Duties (2022M-159)

… internal control deficiencies identified by the certified public accountant (CPA) firm retained for the 2019-20 and …

https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159

Town of Cortlandville – Fuel Purchases (2012M-171)

… the Town was acquiring fuel at the lowest reasonable cost for the period January 1, 2011, to June 21, 2012. Background … Town boundaries. The Highway Department is responsible for the maintenance and repair of these roads. This is done … the Highway Superintendent did not seek competition for the Town’s fuel purchases, we found that the Town paid …

https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171

Town of Smithtown – Departmental Operations (2017M-66)

… The purpose of our audit was to examine Highway Department and Parks Department operations for the period January 1, … population of approximately 118,000. The Town is governed by an elected five-member Town Board. General fund budgeted … 11,329 gallons of gasoline dispensed from the Town’s four mobile fuel transfer tanks, and the Parks Department did not …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66

Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)

… Purpose of Audit The purpose of our audit was to review controls over payroll and fire protection and … employees were credited with leave time valued at $22,602 to which they were not entitled. The Town did not hold public … and direct supervisor. Recover any overpayments made to employees. Hold a public hearing annually prior to …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14

Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)

… complete report – pdf]  Audit Objective  Determine whether the Town of Throop (Town) Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and …

https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172

Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)

… and Zoning, and Recreation Departments’ cash collections. Key Findings  Town officials did not effectively manage the … charge, resulting in a loss of collectible Town revenues.  Key Recommendations  Ensure fees are charged according to … fee schedules and deposited timely.  Segregate key functions of cash collection, recording and depositing. …

https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6

Rockville Centre Union Free School District – Information Technology (2023M-140)

… complete report – pdf] Audit Objective  Determine whether Rockville Centre Union Free School District (District) officials …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023m

Chateaugay Central School District – Leave Accruals (2016M-149)

… of employees’ leave accrual records for the period July 1, 2014 through January 31, 2016. Background The Chateaugay … School District is located in the Towns of Bellmont, Burke and Chateaugay in Franklin County and the Towns of Clinton and Ellenburg in Clinton County. The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149

Town of Wilson – Fuel Procurement and Monitoring (2024M-131)

… Town officials did not properly procure, monitor or account for fuel. Specifically, the Highway Superintendent …

https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131

City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)

… were accurate. Officials also did not establish procedures to help ensure that calculations were accurate, reviewed or authorized. As a result, certain employees did not receive separation … estates of three former employees may have been entitled to separation payments totaling $23,937 that they did not …

https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-school

Miller Place Fire District – Credit Cards (2024M-58)

… documentation attached to the claim but were approved for payment by the Board. Commissioners approved and audited … itemized receipts before they are audited and approved for payment. Ensure purchase orders contain sufficient detail and …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58

Town of Alden – Town Clerk/Tax Collector (2024M-106)

… collections were at greater risk for theft or loss. In addition, the Clerk accumulated unremitted funds totaling $138,050 in the tax collection bank accounts. The funds should have … Properly deposit all real property tax collections in accordance with New York State Town Law (Town Law) Section …

https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106

CUNY Bulletin No. CU-612

… Purpose To provide agency instructions for processing the 2017 CUNY … through December 31, 2017, receive $211.84. Agency Actions To pay the 2017 CUNY Nurses Health Specialty Differential to eligible employees, agencies must enter the following …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-612-2017-city-university-new-york-cuny-nurses-health-specialty