Search

Chenango County Probation Department – Restitution Payments (S9-20-3)

… the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key Findings Department officials did not … delays. Officials did not establish adequate policies and procedures to enforce and monitor restitution …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3

Rensselaer County Probation Department – Restitution Payments (S9-20-5)

… the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key Findings Department officials did not … entitled. Officials did not establish adequate policies and procedures to enforce and monitor restitution …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/rensselaer-county-probation-department-restitution-payments-s9-20-5

Town of Parish - Financial Condition and Supervisor's Records (2019M-58)

… throughout the year. The Board should transfer funds from the general funds to the highway funds to reduce or …

https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58

Eaton No. 1 Fire District – Board Oversight (2024M-4)

… one or more exceptions. Adhere to statutory requirements by seeking competition when purchasing a truck and related …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4

Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)

… that 34 (20 percent) totaling $30,126 were not processed in accordance with the Company’s accounting manual. These …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5

City of Salamanca - Collections (2023M-131)

… report – pdf]   Audit Objective  Determine whether the City of Salamanca (City) City Comptroller’s (Comptroller) … Determine whether the City of Salamanca City City Comptrollers Comptroller collections were recorded …

https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131

Lyons Central School District – Payroll 2022M-71

… ensured the District accurately paid employees’ salaries and wages. Key Findings District officials did not ensure employees’ salaries and wages were always paid accurately. As a result: Two … one employee receiving additional compensation of $4,940 and one employee being underpaid $731. Leave time was not …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71

Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)

… report - pdf] Audit Objective Determine whether the Board of Commissioners (Board) and Executive Director (Director) provided adequate oversight of Binghamton Housing Authority (Authority) financial … The Board and Director did not provide adequate oversight of financial operations. The Board did not adopt written …

https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87

Norfolk Fire District – Board Oversight (2022M-109)

… of Fire Commissioners (Board) conducted proper audits and ensured that annual financial reports were filed timely. Key Findings The Board did not audit and approve all claims prior to payment, annually audit the Treasurer’s records and ensure the Treasurer filed annual financial reports …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109

Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)

… 22 claims totaling $173,591 were audited and approved for payment by the claims auditor even though identified …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76

Town of Covington – Tax Collection Remittance (P1-24-24)

… not remit collections to the Town Supervisor (Supervisor) and Wyoming County (County) Treasurer within the timeframes … 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The Tax Collector … did not remit taxes to the Supervisor at least weekly and as required by Town Law. The Tax Collector made one …

https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0

Town of Lapeer – Budgeting (2024M-127)

… the Town of Lapeer (Town) Town Board (Board) developed and adopted realistic budgets. Key Findings  The Board did not develop and adopt realistic budgets. As a result, unrestricted fund balance in these funds increased to levels between 85 and 182 percent of the 2024 appropriations, as of December …

https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127

Town of Woodbury – Physical Accessibility to Programs and Services (S9-24-32)

… taking additional steps to increase physical accessibility for the 131 components identified in this report.  Town …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-woodbury-physical-accessibility-programs-and-services-s9-24-32

Town of Clifton Park – Physical Accessibility to Programs and Services (S9-24-27)

… taking additional steps to increase physical accessibility for the 47 components identified in this report. Town …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-clifton-park-physical-accessibility-programs-and-services-s9-24-27

City of Long Beach – Physical Accessibility to Programs and Services (S9-24-36)

… taking additional steps to increase physical accessibility for the 86 components identified in this report. City …

https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-long-beach-physical-accessibility-programs-and-services-s9-24-36

State Comptroller DiNapoli Releases Municipal & School Audits

… Therefore, calculation errors went undetected and resulted in erroneous and missed payments. Of the 41 employees … $66,036 were not calculated correctly, which resulted in errors totaling $20,157. The audit identified that four … recreational and educational programs and determined that in-person collections totaling $130,568 were not recorded in …

https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits

Westchester County - Financial Condition (2018M-151)

… condition to ensure the sustainability of current and future operations. Key Findings The County has: … past five years that were underbudgeted for in the 2015 and 2017 annual budgets. The general fund owes the sewer … basis. Take measures to help ensure adequate fund balance and cash flow to phase out reliance on short-term debt and …

https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151

Sexual Offender and Management Treatment Act Program

… Background In April 2007, the Legislature enacted the Sex Offender Management and Treatment Act (Act), which … mental abnormalities, pose a substantial risk to commit new sex crimes.   Since the Act’s inception, the Office has … The Office uses three psychiatric centers, Central New York Psychiatric Center, St Lawrence Psychiatric Center …

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

Village of Stamford – Claims Audit (2022M-197)

… As a result, disbursements were made for unsupported and/or improper claims and were not in the taxpayers’ best interest. During the … policy. Five claims totaling $1,334 included food and alcohol purchases. One claim totaling $700 did not have …

https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197