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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

Liberty Central School District – Information Technology (2022M-73)

… use, access and loss. In addition to sensitive IT control weaknesses that were communicated confidentially … is increased. Establish adequate information technology (IT) contracts with the District’s vendors. As a result, the … the District may pay for duplicated services. Ensure the IT contingency plan was kept up to date. As a result, in the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73

Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)

… Board oversight, policies and procedures and segregation of duties. As a result: District officials overpaid (or potentially overpaid) 30 employees a total of $113,564 in payroll and leave accrual payments, including … were not covered under a collective bargaining agreement (CBA), employment contract or Board resolution. As a result, …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15

Adirondack Central School District – Information Technology (2022M-61)

… paid $526,500 but officials did not have a written service level agreement (SLA) to clearly identify the provider’s …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61

Niagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)

… and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … of Weights and Measures (Director) did not complete all required testing of weighing and measuring devices or …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6

Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)

… Measures Division (Division) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key Findings The Assistant Director of Weights and Measures (Assistant Director) did not complete …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9

DiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter

… estimated value of the New York State Common Retirement Fund Fund was $2677 billion at the end of the first quarter …

https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarter

Hammond Fire District – Board Oversight (2024M-151)

… District’s financial activities, adopted required policies and completed required training. Key Findings The Board did … records. As a result, the Board cannot assure taxpayers and other interested parties that the District’s financial operations are adequately accounted for and reported. Furthermore, although the Board adopted a code …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151

Wallace Fire District – Board Oversight (2024M-126)

… and not spent in a prudent and economical manner. For example, the Board did not use competitive methods to …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126

Town 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-f

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

… Sept. 30, 2024, Fund investments returned an estimated 4.15%. “While investors continue to face uncertainty, steady … remaining Fund assets by allocation are invested in cash, bonds, and mortgages (22.22%), private equity (14.45%), real …

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

Cattaraugus-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-capital

Village of Catskill – Accounting Records and Reports (2024M-66)

… errors and/or irregularities could occur. Properly account for three bank account balances totaling $1.1 million at May …

https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66

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

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

… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … year 2022-23, the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …

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)

… van accessible parking spaces. 25 components at the Senior Center, such as accessible parking spaces with access aisles. … at accessible entrances. Three components at the Recycling Center, such as adequate clearance on the latch side of doors …

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

Port Washington Union Free School District – Payroll (2025M-38)

… accurately pay clerical, custodial, maintenance, security and transportation employees’ salaries and wages? Audit Period July 1, 2023 – December 31, 2024 … $94 million represented 50 percent of the District’s total expenditures of $187.3 million for the same period. The …

https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38

Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)

… Findings District officials reduced excessive unrestricted fund balance by $14 million from 2015-16 through 2017-18 by … exceeded the 4 percent statutory limit on unrestricted fund balance by about 2 percentage points, or $609,000. … in two of the last three fiscal years. The debt service fund and most reserve funds are not being used, and the …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-condition