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Victor Central School District - Financial Management (2019M-62)
… with balances totaling more than $1.3 million as of June 30, 2018. Key Recommendations Develop and adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… Determine whether the Ridge Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the Treasurer’s fiscal duties. Key Findings The Board did not provide adequate oversight of the Treasurer’s fiscal duties and could not explain why …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165Seneca Falls Central School District – Procurement (2021M-201)
Determine whether Seneca Falls Central School District District officials used a competitive process to procure goods and services to achieve the optimal use of District resources
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201Town of Varick – Water and Sewer Operations (2021M-46)
Determine whether Town of Varick Town officials effectively managed the water and sewer districts financial operations
https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46City of Lackawanna – Network Management and Internal Controls (2021M-215)
… former employee accounts were not disabled. City officials have not developed written IT policies and did not provide … users with IT security awareness training. City officials have not developed a written IT contingency plan. Sensitive …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215Town of Knox – Town Clerk (2020M-72)
… were reported and remitted late to the Supervisor for 21 months of the 24 months we examined. Prepare …
https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72Town of North Collins - Recreation Department Cash Receipts (2020M-68)
… (Department) cash receipts were recorded and deposited in a timely and accurate manner. Key Findings The … confirming all funds collected were recorded and deposited in a timely and accurate manner. Key Recommendations Adopt … 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-68Town of Pulteney – Information Technology (2021M-28)
… (Town) officials adequately safeguarded Town information technology (IT) assets. Key Findings Town officials did not … Disable four unneeded local user accounts. Enter into a service level agreement (SLA) with the Town’s IT service providers. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… medical, vision, and dental insurance claims totaling $3.9 million. The Board did not develop an online banking policy …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsDavenport Fire District – Financial Activities (2020M-147)
… and submit reports of the District’s financial activities for them to periodically review. The Board is required to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147State Comptroller DiNapoli Releases School District Audit
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … bid protest decisions and commonly requested data. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… transactions were appropriate and properly accounted for, the Treasurer performed all financial duties including …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mLyncourt Union Free School District – Information Technology (2020M-121)
… interruption in operations. District officials should have: Disabled 17 of the 113 network user accounts we … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Village of Monticello – Records and Reports (2020M-104)
… $5 million of real property tax revenue was not posted to the accounting records. Bank reconciliations were generally performed two to three months after the statement date. Periodic financial … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Village of Elmira Heights – Claims Auditing (2024M-44)
… generally agreed with our findings and indicated they have begun to initiate corrective action. … Determine …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… tracking system. In addition, procedures were not in place for maintaining leave accrual records or to ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67State 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 in a better … Asylum Seeker Spending Report Update on New York City Staffing Trends (May 2024) New York City Industry Dashboards …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-2025-state-city-addressNewark Central School District – Employee Benefits (2024M-40)
… Recommendations Establish written policies and procedures for issuing separation payments, including a formal …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40Town of Colonie – Physical Accessibility to Programs and Services (S9-24-41)
… taking additional steps to increase physical accessibility for the 67 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-colonie-physical-accessibility-programs-and-services-s9-24-41Town of Columbia – Physical Accessibility to Programs and Services (S9-24-29)
… taking additional steps to increase physical accessibility for the 13 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-columbia-physical-accessibility-programs-and-services-s9-24-29