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Lowville Academy and Central School District - Claims Audit Process (2019M-154)

… Key Recommendations Ensure that the claims auditor is not directly involved in the purchasing function. Develop …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019m

Hilton Central School District – Payroll and Leave Accruals (2016M-220)

… 10, 2016. Background The Hilton Central School District is located in the Towns of Clarkson, Greece, Hamlin and Parma … operates five schools with approximately 4,300 students, is governed by an elected seven-member Board of Education. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220

Harborfields Central School District – Claims Processing (2016M-38)

… claims auditor did not verify vouchers or invoices against quotes, bids or contracts and did not require that these … Verify vouchers and invoices against applicable quotes, bids and contracts, in addition to purchase orders, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38

Middletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)

… January 1, 2013 through March 26, 2014. Background The Middletown-Hardenburgh Fire District is a district … the Town of Hardenburgh in Delaware County and the Town of Middletown in Ulster County. The District, which is governed …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014m

DiNapoli Releases Fiscal Stress Scores for Villages and Some Cities

… fiscal years ending between Feb. 28 and July 31. DiNapoli’s office evaluated the fiscal health of 519 villages, which … 17 cities with non-calendar fiscal years, including the “Big 4” cities of Buffalo, Rochester, Syracuse and Yonkers, … stress scores since 2015 and 2013 respectively. DiNapoli’s office continues to make sure local governments are aware …

https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-cities

DiNapoli: Oswego Teacher Charged With Stealing Over $4,000 From CiTi BOCES

… felonies. He was arraigned in Oswego County Centralized Arraignment Part and is due back in court on August 22, 2023. …

https://www.osc.ny.gov/press/releases/2023/08/dinapoli-oswego-teacher-charged-stealing-over-4000-citi-boces

City of Yonkers – Information Technology (2017M-86)

… The City of Yonkers is the fourth largest city in New York State, with a population of more than 200,000. The …

https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86

Lyndonville Central School District – Procurement and Claims Audit (2022M-144)

… policy and procedures and that a proper claims audit is conducted prior to paying claims. Provide oversight of the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022m

Glen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)

… controls over information technology (IT) equipment and user access and to review potential conflicts of interest for the period … hires, keeping track of equipment assigned to employees and collecting equipment when an employee leaves District … Glen Cove City School District Portable Electronic Devices and Conflict of Interest 2016M285 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflict

Village of Monticello – Board Oversight (2016M-337)

… Audit The objective of our audit was to assess the Board’s and officials’ oversight of Village operations for the period … million. Key Findings Claims are not properly audited and bank reconciliations are not completed accurately and in a timely manner. The Board has not established any …

https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337

Brighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)

… Determine whether Brighter Choice Charter School for Girls (School) Board of Trustees (Board) and officials …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72

Scio Central School District – Capital Assets (2024M-45)

… a result, of the 100 capital assets with a total recorded replacement cost of approximately $113,000 we reviewed, 51 assets with a total replacement cost of approximately $38,000 could not be … was not recorded. 38 capital assets with a total recorded replacement cost of approximately $47,000 did not have their …

https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45

Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)

… report – pdf] Audit Objective Determine whether the Town of Venice (Town) Town Supervisor (Supervisor) maintained … ability to monitor financial operations were diminished . Of the 39 cash receipts totaling $6 . 1 million and 81 cash … Board approved. In addition, bank reconciliations for 15 of the 36 months reviewed were not performed, the Town’s 2020 …

https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73

Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)

… approximately $85,000 during July 2021 through October 2022. Did not detect billing discrepancies in the invoices …

https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-and

Pride 2022

… anniversary of the Stonewall Inn riot and uplifts lesbian, gay, bisexual, transgender and queer voices. Pride month is a …

https://www.osc.ny.gov/pride-2022

DiNapoli: Local Sales Tax Collections Nearly Flat in July

… up $3.1 million from the same time last year. “There was little growth in local sales tax collections in July compared …

https://www.osc.ny.gov/press/releases/2024/08/dinapoli-local-sales-tax-collections-nearly-flat-july

Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)

… components (6 percent) where Town officials could consider taking additional steps to increase physical accessibility at … Town officials should assess the feasibility of taking additional steps to increase physical accessibility …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45

Town of Elbridge – Payroll and Leave Accruals (2024M-141)

… records. The handbook did not require salaried employees to prepare time sheets or timecards. As a result, seven … salaries totaling $238,569 did not prepare time records to document their days and hours worked and leave accruals … Consequently, employees were credited with leave time to which they were not entitled. Recommendations The audit …

https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141