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Montauk Union Free School District – Information Technology (2022M-137)
… needed. Two unknown individuals had an active network user account. IT security awareness training was not provided. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Town of Western - Supervisor’s Records and Reports (2022M-184)
… financial records and has been unable to obtain bonding for a capital project. In addition, the highway fund owes the …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Afton Central School District – Fund Balance Management (2023M-18)
… years by approximately $2.9 million (17.5 percentage points) to $5.6 million (31.5 percentage points). The Board unnecessarily appropriated fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Brentwood Union Free School District – Information Technology (2023M-83)
… for granting, changing and disabling network user account access. Key Recommendations Periodically review …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83Andover Central School District - Financial Management (2018M-145)
Andover Central School District Financial Management 2018M145
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145City of New Rochelle - Elevator Inspections (2018M-62)
… ensured that elevators were inspected as required by the New York State Uniform Fire Prevention and Building Code (Code) or the City of New Rochelle’s (City) local law, as applicable. Key Findings …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62White Plains City School District – Financial Management (2020M-71)
… annual budget. Certain appropriations were overestimated in previous budgets and continued to be overestimated. … the statutory surplus fund balance limit and resulted in a lack of transparency because the taxpayers were not … known factors. Reduce the amount of surplus fund balance in a manner that benefits taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71Town of Patterson – Justice Court Operations (2020M-63)
… and accurate manner. The Justices did not adequately account for bail, which led to them retaining $14,793 in bail …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… of at least 32 inches and wheelchair accessible lavatories in restrooms. 38 components at the Senior Center, such as … physical accessibility for the 171 components identified in this report. City officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)
… least one van accessible parking space and an accessible route with openings in the pavement no larger than one half … parking spaces with marked access aisles and an accessible route to the main entrance with an even surface. Four …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… had sole control of the foreign fire insurance (FFI) bank account instead of the Treasurer as required by law. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Port Ewen Fire District – Financial Management (2024M-157)
… (Treasurer) maintained adequate accounting records. As a result, the Board did not have sufficient information to … However, soliciting investment options may have resulted in greater investment earnings. For example, the District’s … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157Serven Volunteer Fire Company – Board Oversight (2024M-97)
… of property (an A misdemeanor) and was ordered to pay full restitution of $18,772.53. Company officers agreed with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not maintain complete, accurate and up-to-date accounting records and reports. Without accurate, … the Town Board’s (Board) and Town officials’ ability to monitor financial affairs, make sound financial decisions …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Sherburne-Earlville Central School District – Financial Management (2024M-61)
… officials are not presenting the District’s spending plan in a transparent and meaningful manner to taxpayers. In addition, the Board did not adopt a reserve policy to … did not use reserve balances to pay related expenditures in three of the District’s seven reserves. Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Scio Central School District – Capital Assets (2024M-45)
… Determine whether Scio Central School District District officials maintained complete and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… and budget transfers, and did not record water and sewer account adjustments and the re-levy of unpaid water and sewer …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… 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/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… officials could not verify whether all the banquet hall rental revenues were accurately collected and deposited. … fees, issued refunds and disbursed funds for all rental hall purchases and operating expenses. Calculated his own … Never publicly disclosed his involvement with the banquet hall or this conflict of interest as required by New York …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0DiNapoli Analyzes Post-Pandemic Tourism Across NYS
… of the state and keep coming back because they fall in love with New York. Tourism generates tens of billions in …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-analyzes-post-pandemic-tourism-across-nys