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Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… did not record investment transactions and interest and all interfund transfers, improperly recorded receipts, …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… 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 … agreed with our recommendations and indicated they have taken or will take corrective action. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Greenburgh-North Castle Union Free School District - Financial Management (2018M-108)
… GreenburghNorth Castle Union Free School District Financial Management 2018M108 …
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)
… 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)
… – pdf] Audit Objective Determine whether Town of Hyde Park (Town) employees and elected officials completed annual … audit statewide town hyde park …
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)
… B includes our comment on an issue that was raised in the Village’s response letter. …
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)
… documentation to support residency or exceptions to the policy. Key Recommendation Clarify the “Admission of Non-Resident Students” policy (Policy) to …
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
… P. DiNapoli issued a statement on the passing of CSEA’s Danny Donohue: “Danny Donohue was a tireless fighter for … income, expansion of workplace protections and domestic partner rights, and so much more. “I send my condolences to …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-cseas-danny-donohueTown of Holland - Real Property Tax Exemptions (2018M-232)
… were not properly supported by adequate documentation. The Assessor allowed what appear to be ineligible …
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 intact. Key Findings Justice Wilbanks made 83 percent of bank deposits from three to 67 days late. The Justices’ … balances exceeded known liabilities by a combined total of $4,728 as of April 30, 2018. The Justices did not maintain accurate …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/01/25/town-fort-covington-justice-court-operations-2018m-234Onondaga County Probation Department - Financial Operations (2018M-147)
… Department's (Department) collection, disbursement and enforcement of restitution, fees and surcharges were … Review and update policies and procedures for the enforcement of County fees and ensure staff properly assess …
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)
… the District's procurement of professional services from 26 providers paid $1.08 million and found, except for … 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)
… - pdf] Audit Objective Determine whether retiree health insurance contributions were accurately billed, collected, … adequate procedures to ensure that retiree health insurance contributions were accurately billed, collected, … approximately $241,880 and found that retiree health insurance payments were deposited intact, timely and …
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 completed … audit city statewide glens falls …
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)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was provided to most employees and elected officials. Of the 20 total individuals we tested (11 selected employees and all …
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)
… and control online banking transactions. A dedicated computer was used for online banking but authorized users …
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)
… Central School District (District) officials could achieve cost savings by offering health insurance buyout incentives and providing select … in-house. Key Findings District officials could achieve cost savings by: Offering an acceptable health insurance … Central School District District officials could achieve cost savings by offering health insurance buyout incentives …
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)
… of 720 fine and fee receipts totaling $31,056 within 72 hours. Prepare monthly accountability reports and bank … 48 remittances to the Village totaling $523,381 within 10 days of the ensuing month. Key Recommendations Ensure all deposits are made within 72 hours of collection. Prepare accountability reports and bank …
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)
… Audit Objective Determine whether Town officials maximized interest earnings. Key Findings The Board did not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Had the Supervisor invested … funds in a financial institution with higher available interest rates, revenue could have increased by approximately …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-cash-management-2020m-36