Search
Town of Elbridge – Payroll and Leave Accruals (2024M-141)
… Key Findings Town officials did not ensure that all payroll payments were accurate, supported and authorized and … that: The Town Supervisor (Supervisor) approved payroll without having any information regarding the numbers … will help the Board and Town officials improve their payroll and leave accrual processes. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141Town of Holland - Real Property Tax Exemptions (2018M-232)
… Audit Objective Determine whether select real property tax exemptions are properly supported by adequate … action. … Determine whether select real property tax exemptions are properly supported by adequate …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Town of Fort Covington - Justice Court Operations (2018M-234)
… and reported all fines, fees and bail accurately and made bank deposits timely and intact. Key Findings Justice Wilbanks made 83 percent of bank deposits from three to 67 days late. The Justices’ cash …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/01/25/town-fort-covington-justice-court-operations-2018m-234Greenburgh-North Castle Union Free School District - Financial Management (2018M-108)
… The District’s financial recovery may be impacted due to decreased enrollment, resulting in decreased revenues. … Key Recommendations The Board should monitor the budget to ensure that expenditures do not exceed revenues. District … agreed with our recommendations and indicated they plan to initiate corrective action. … GreenburghNorth Castle Union …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/greenburgh-north-castle-union-free-school-district-financial-managementBrighter Choice Charter School for Boys - Payroll (2018M-139)
… pay rates were authorized, accurately paid and supported by time records. We found that employee compensation was … the audit period. … Brighter Choice Charter School for Boys Payroll 2018M139 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/10/12/brighter-choice-charter-school-boys-payroll-2018m-139Town of Hyde Park – Sexual Harassment Prevention Training (S9-23-12)
… report – pdf] Audit Objective Determine whether Town of Hyde Park (Town) employees and elected officials completed annual …
https://www.osc.ny.gov/local-government/audits/town/2023/09/15/town-hyde-park-sexual-harassment-prevention-training-s9-23-12Village of Lynbrook – Sexual Harassment Prevention Training (S9-23-14)
audit village statewide lynbrook
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/08/village-lynbrook-sexual-harassment-prevention-training-s9-23-14Chenango Forks Central School District – Nonresident Tuition (2020M-69)
… Audit Objective Determine whether Chenango Forks Central School District (District) officials properly identified and … action. … Determine whether Chenango Forks Central School District District officials properly identified and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69Odessa-Montour Central School District – Fuel Inventory (2019M-164)
… Recommendations Ensure written policies and procedures are in place to manage fuel inventories. Ensure accurate fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164New York State Comptroller Thomas P. DiNapoli Statement on Passing of CSEA's Danny Donohue
… hall to the classroom to the state capitol. “He championed pension improvements, the strongest in generations, landmark …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-cseas-danny-donohueTown of Amity - Town Clerk (2018M-183)
… [read complete report - pdf] Audit Objective Determine whether the Town Clerk (Clerk) properly accounted for cash receipts. Key … deposited between one and 15 days past the required date of deposit. The Board did not perform an annual audit of the …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183Onondaga County Probation Department - Financial Operations (2018M-147)
… Audit Objective Determine whether internal controls over the Probation Department's (Department) collection, … Review and update policies and procedures for the enforcement of County fees and ensure staff properly …
https://www.osc.ny.gov/local-government/audits/county/2018/11/16/onondaga-county-probation-department-financial-operations-2018m-147Pocantico Hills Central School District - Procurement (2018M-187)
… exceptions which we discussed with District officials, all providers were chosen through competitive methods. We tested all purchases that required three written quotes totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187Hudson Falls Central School District - Retiree Insurance Contributions (2018M-18)
… recorded and deposited. We reviewed contributions for 40 retirees, totaling $33,139, and noted minor … and accurately. There were no recommendations as a result of this audit. District officials agreed with our findings. … …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/hudson-falls-central-school-district-retiree-insurance-contributionsCity of Glens Falls – Sexual Harassment Prevention Training (S9-23-04)
… report – pdf] Audit Objective Determine whether City of Glens Falls (City) employees and elected officials … not provided to all employees and any elected officials. Of the 30 total individuals we tested (23 selected employees … all seven elected officials), two employees or 9 percent of employees tested and all seven elected officials did not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/city-glens-falls-sexual-harassment-prevention-training-s9-23-04Town of New Hartford – Sexual Harassment Prevention Training (S9-23-11)
… Department who started after April’s scheduled session from SHP Training. Key Recommendations Ensure all employees …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-new-hartford-sexual-harassment-prevention-training-s9-23-11Village of Mayville – Online Banking (2020M-150)
… properly supported and authorized, however the Board needs to ensure transactions are secure. The Board did not adopt a … online banking policy or implement adequate procedures to monitor and control online banking transactions. A … agreed with our recommendations and indicated they planned to initiate correction action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2021/03/05/village-mayville-online-banking-2020m-150Tioga Central School District – Health Insurance and Special Education Cost Savings (2020M-84)
… an acceptable health insurance buyout incentive in lieu of health insurance coverage. Savings could range between …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-health-insurance-and-special-education-costVillage of Menands - Justice Court Operations (2019M-185)
… and bank reconciliations. Forward 34 out of 48 remittances to the Village totaling $523,381 within 10 days of the … investigate any discrepancies. Ensure that all remittances to the Village are made before the 10th of the month. Village … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/11/27/village-menands-justice-court-operations-2019m-185Town of Mooers - Cash Management (2020M-36)
… were maximized. Had the Supervisor invested available funds in a financial institution with higher available … monthly cash flow forecasts that estimate available funds for investment. Ensure available funds are invested in a manner, within legal limits, to …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-cash-management-2020m-36