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Sexual Offender and Management Treatment Act Program

… the period April 1, 2011 to July 25, 2013. Background In April 2007, the Legislature enacted the Sex Offender …

https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-program

State Comptroller DiNapoli Releases School District Audits

… payments. Officials did not adhere to contract terms for separation payments or obtain Board of Education approval …

https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-audits

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

… and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix C. …

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

Town of West Seneca – Audit Follow-Up (2019M-195-F)

… Review The purpose of our review was to assess the Town of West Seneca’s (Town’s) progress, as of December 2024, in … our recommendations in the audit report Town of West Seneca – Capital Project Management (2019M-195), … The purpose of our review was to assess the Town of West Senecas Towns progress as of December 2024 in …

https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-f

Orange County Probation Department – Restitution Payments (S9-20-1)

… Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/orange-county-probation-department-restitution-payments-s9-20-1

Putnam County Probation Department – Restitution Payments (S9-20-2)

… Establish adequate written policies and procedures for enforcing and monitoring restitution obligations. Provide …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/putnam-county-probation-department-restitution-payments-s9-20-2

Seneca County Probation Department – Restitution Payments (S9-20-7)

… enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim … enforce restitution orders or notify the court when a probationer violated the court order. As a result, some … Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7

Wyoming County Probation Department – Restitution Payments (S9-20-4)

… when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key … when a probationer violated the court order or disburse victim restitution payments appropriately. As a result, some … when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wyoming-county-probation-department-restitution-payments-s9-20-4

Canajoharie Central School District – Fuel Purchasing (2021M-170)

… School District (District) officials adequately managed fuel purchases and audited fuel claims. Key Findings District officials did not adequately manage fuel purchases by seeking competition and did not audit fuel … School District District officials adequately managed fuel purchases and audited fuel claims …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170

Albion Central School District – Financial Management (2021M-200)

… Could not explain how the Finance Committee participated in the budgeting process or identify what reports the … practice of overestimating appropriations resulted in the District levying more real property taxes than needed and resulted in the accumulation of surplus fund balance in excess of the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200

Hancock Central School District - Non-Resident Student Tuition (2021M-208)

… established non-resident tuition (NRT) rates in the best interest of District taxpayers. Key Findings Officials did not establish NRT rates in the best interest of District taxpayers. We found: While the … officials established nonresident tuition NRT rates in the best interest of District taxpayers …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208

Town of Butternuts – Disbursements (2021M-62)

… New York State General Municipal Law (GML) by allowing a third-party vendor direct access to the Town’s bank account … Board allowed debit cards to be used, which resulted in a circumvention of the Town’s disbursement controls. While … the 142 disbursements totaling $142,200 we reviewed were for proper purposes and adequately supported, the Board, …

https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62

Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)

… whether the Town of Amherst Industrial Development Agency (AIDA) Board (Board) properly approved and monitored … whether the Town of Amherst Industrial Development Agency AIDA Board Board properly approved and monitored …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approval

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

… Board did not adopt an IT contingency plan. Therefore, a cyber incident could result in the loss of data and serious …

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

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

… 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, … Superintendent. The Interim Superintendent was responsible for certifying the payroll accuracy. Thirty-six of the 104 …

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

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

… may not be understood and the District may pay for duplicated services. Ensure the IT contingency plan was …

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

North Greenbush Common School District – Claims Auditing (2022M-112)

… claims were properly audited and approved before payment from July 1, 2020 – October 2021. Individuals prohibited from serving as the claims auditor, because they were … Request and receive signed warrants or other reports from the claims auditor. District officials generally agreed …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112

Chenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)

… complete report – pdf] Audit Objective Determine whether the Chenango County Industrial Development Agency (CCIDA) … projects prior to approval and subsequently monitored the performance of businesses that received financial benefits. Key Findings Although the Board evaluated projects prior to approval, the Board did …

https://www.osc.ny.gov/local-government/audits/county/2022/04/22/chenango-county-industrial-development-agency-project-approval-and-monitoring