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University Preparatory Charter School for Young Men - Payroll (2023M-123)

… and determined:  Officials lacked records to support compensation totaling $18,527 they paid three hourly … pay rates or Board of Trustees (Board) policy resulting in compensation errors totaling $5,188.  Officials could not … Board to perform its oversight duties or ensure that the Chief Executive Officer (CEO) authorized salaries within the …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123

Town of Franklinville – Procurement (2024M-56)

… complete report – pdf]  Audit Objective  Determine whether Town of Franklinville (Town) officials complied with the … Determine whether Town of Franklinville Town officials complied with the …

https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56

Town of German – Supervisor’s Records and Reports (2023M-54)

… of fire protection fund revenues in the general fund for the 2020 through 2022 fiscal years. Did not provide …

https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54

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

Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)

… [ read complete report - pdf ] Audit Objective Determine whether the Van … percent. Over the last three years, the District budgeted for operating deficits totaling $358,300 but actually had …

https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-management

Southern Cayuga Central School District – Financial Condition (2020M-77)

… to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Develop …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77

Village of Liberty – Budget Review (B4-14-9)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and … sanitation fund. Key Findings Based on the results of our review, except for certain matters, we found that the … Village of Liberty Budget Review B4149 …

https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9

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

… make reasonable efforts to locate victims promptly. 19 of the 29 restitution orders reviewed had uncollected … $3,440 were collected but not paid to 18 victims and none of the outstanding checks totaling $72,431 were properly … In addition, officials did not maintain an accurate list of unsatisfied restitution orders, make undisbursed …

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)

… policies that were in place were not followed. Five of the 11 restitution orders reviewed had uncollected …

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

Keene Central School District – Transportation State Aid (2021M-63)

… - pdf ] Audit Objective Determine whether Keene Central School District (District) officials applied for all applicable transportation aid for new bus acquisitions in a timely manner. Key Findings District … a timely manner and were at risk of losing $20,513 for new bus acquisitions. The District did not properly file for …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63

Town of Exeter – Town Supervisor's Records and Reports (2024M-25)

… balance sheet accounts were not properly maintained due to carrying over unsupported balances for interfund activity, … was overstated by $81,929. Annual financial reports (AFRs) have not been filed since 2016, as required by New York State … Town Law (Town Law) Section 123. The issues identified may have been detected if the Supervisor presented his accounting …

https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25

Village of Hunter – Financial Operations (2023M-164)

… [read complete report – pdf] Audit Objective  Determine whether the Village … Board meeting minutes,  Maintain supporting documentation for deposits,  Prepare abstracts for payment of claims,  Make timely deposits, or  File annual …

https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164

Village of Bemus Point – Clerk-Treasurer (2022M-38)

… deposited, recorded, reported and disbursed Village funds. Key Findings The Clerk-Treasurer did not properly deposit, record, report and disburse Village funds and was arrested in February 2021 and charged with … properly deposited recorded reported and disbursed Village funds …

https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38

Town of Butler – Financial Management (2024M-119)

… underestimating revenues and overestimating expenditures for the town-wide and TOV funds from 2021 through 2023. … fund balance policy. As a result, the Board’s ability to properly manage the Town’s fund balance was impaired.  The … on the 2023 Annual Financial Report (AFR), required to be filed with the Office of the New York State Comptroller …

https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119

Wallace Fire District – Board Oversight (2024M-126)

… competitive methods to purchase a used 2008 brush truck (mini pumper) that cost $175,000. As a result, officials …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126

Town of Volney – Financial Operations Oversight (2024M-93)

… maintain financial accounting records or present records to the Board for audit as required by New York State Town Law (Town Law), Section 123. As a result, the Board was unable to monitor the Town’s overall finances or conduct required …

https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93

Eden Central School District – Capital Project Management (2024M-83)

… oversight of and managed the Districts 2022 capital project project in a transparent manner …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83

Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)

… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and … or l Report the results of the Village’s fiscal activities to the public, as required by GML Section 30 and Village Law …

https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11

Orchard Park Central School District - Financial Management and Payroll (2018M-89)

… Develop and adopt budgets that include realistic estimates for revenues, appropriations and fund balance that will be …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payroll

State Comptroller DiNapoli Releases School District Audits

… were submitted and reimbursed. Of the 2,683 required sessions, therapists documented 605 as scheduled and missed, but did not document another 506 sessions. As a result, 41% of the required services may not … Two of the 15 therapists did not schedule make-up sessions, and some therapists did not always document …

https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1