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LaFargeville Central School District – Information Technology (2021M-192)
… non-student user account access to the District’s network. In addition to sensitive IT control weaknesses that were … we found: 235 IT assets costing $108,462 were not recorded in the District’s inventory records, and seven computers, two … adopt a written IT contingency plan. Except as specified in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… were recorded accurately and in a timely manner, balance sheet accounts were not properly maintained due to carrying …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Town of Lodi – Town Hall Capital Project (2024M-130)
… were performed throughout the Project. Work associated with six change orders totaling $65,537 was completed without … of capital projects. Town officials generally agreed with our recommendations and have initiated or indicated they … C includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Border City Fire District – Board Oversight (2024M-137)
… the District’s Board oversight. The former Chief was arrested on charges of grand larceny for allegedly stealing …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137Town of Evans – Employee Benefits (2024M-53)
… that, if implemented, will improve the Town’s employee benefits practices. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53Lyme Central School District – Financial Management (2024M-87)
… to close projected budget gaps totaling $1.6 million for the 2020- 21 through 2022-23 fiscal years; however, the … financial and capital plans to provide a framework for developing the annual budgets and addressing future …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Town of Volney – Financial Operations Oversight (2024M-93)
… or present records to the Board for audit as required by New York State Town Law (Town Law), Section 123. As a result, … and results of operations, were not filed with the New York State Office of the State Comptroller (OSC) in accordance with New York State General Municipal Law (GML), Section 30. …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Washington County – Consumer Protection: Accuracy of Weights and Measures (S9-24-4)
… of Agriculture and Markets regulations and article 16 of the New York State Agriculture and Markets Law (AML).As … were not inspected as required. There was no system in place to maintain a complete and accurate master list of …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/washington-county-consumer-protection-accuracy-weights-and-measures-s9-24-4Town of Butler – Financial Management (2024M-119)
… maintained an excessive unrestricted fund balance in the townwide and TOV funds. As of December 31, 2023, the … encumbrance for a plow truck that was not recorded in the accounting records or reported on the 2023 Annual Financial Report (AFR), required to be …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
… whether the Town of Orangeville (Town) Town Clerk/Tax Collector (Clerk) properly recorded, deposited, remitted and …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… District (District) officials ensured the third-party administrator (administrator) returned forfeited funds from the Health … District officials were not aware that the FSA and DCAP administrator did not return forfeited funds totaling $25,701 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planCity of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… report – pdf] Audit Objective Determine whether the City of Salamanca (City) Comptroller (Comptroller) completed … through 2021 were not filed until after the resignation of the former Comptroller.The longest overdue report was more … Monthly financial reports included erroneous reporting of revenue and expenditures. The Mayor and Council did not …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97DiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… Sales Tax Collections by County and City Interactive Map Local Sales Tax Sharing in New York State …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-yearDiNapoli: Local Sales Tax Collections Up Over 12% in Second Quarter of 2022
… in the second quarter of 2022 AprilJune an increase of 122 or nearly $604 million compared to the same quarter last …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-local-sales-tax-collections-over-12-second-quarter-2022Infrastructure Inspection and Maintenance (Follow-Up)
… a risk existed that critical structures most in need of repair were not given priority, as the Corporation's process …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/infrastructure-inspection-and-maintenance-followXIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement
… This chapter provides an overview of reimbursable expenses to State employees. Most employee expenses will be reimbursed through the Travel and Expense … module in the Statewide Financial System (SFS). Employee expenses reimbursed through the Travel and Expense module …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overviewXIII.10 Overview – XIII. Employee Expense Reimbursement
… entitled to, or (iv) spent more on the State-issued travel card than he or she was entitled to receive in reimbursement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewDiNapoli Recovers $42K From Woman Who Stole From State and Local Retirement System
… and the New York State Police announced the sentencing of Bonnie S. Robertson, 63, of Pleasant Valley for stealing nearly $42,000 of her deceased mother’s pension payments. Robertson pleaded … and the New York State Police announced the sentencing of Bonnie S Robertson 63 …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-recovers-42k-woman-who-stole-state-and-local-retirement-systemExamples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… City Statement of Revenues, Expenses, and Changes in Fund Net Assets Proprietary Funds For the Year Ended December 31, … out (290,000) (211,409) (501,409) (175,003) Change in net assets 4,632,009 (1,412,124) 3,219,885 (758,808) Total net assets - beginning 79,059,015 3,290,294 82,349,309 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assetsMedgar Evers College – Controls Over Bank Accounts (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial report, … in 2008. However, CUNY Central did not have any of the required notification forms for these accounts. … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/medgar-evers-college-controls-over-bank-accounts-follow