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Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)

… idle without a specific purpose to benefit the Town is not in the public’s best interest. Key Recommendations Develop … action. Appendix B includes our comments on issues raised in the THLDC’s response letter. …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balance

Village of Corinth – Investment Program (2023M-146)

… investment program - legality, safety, liquidity and yield. Prepare monthly cash flow forecasts to estimate …

https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146

Orange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)

… training. Key Recommendations Develop written procedures for granting, changing and disabling network user accounts. … and follow up with employees who have not completed the required IT security awareness training. BOCES officials …

https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-user

City of Niagara Falls – Sexual Harassment Prevention Training (S9-23-2)

… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees and elected …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2

DiNapoli: State Tax Receipts Remain Above Budget Division Projections Through Mid-Year

… estimates from the Division of Budget (DOB), according to the monthly State Cash Report released by New York State … million above DOB’s financial plan projections. Year-to-date consumption and use tax collections totaled $11.9 … higher than last year for the same period, primarily due to higher Medicaid costs. All Funds spending through …

https://www.osc.ny.gov/press/releases/2025/10/dinapoli-state-tax-receipts-remain-above-budget-division-projections-through-mid-year

State Comptroller DiNapoli Releases School District Audits

… and former payroll clerk, were paid more than $95,300 in longevity retirement incentives that were not approved by the …

https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-district-audits

Town of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)

… and review the internal controls over the parking ticket collection process for the period January 1, 2015 through June 30, 2016. … 1990. One clerk was responsible for all aspects of Court ticket functions without oversight. The Police Department's …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416

Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)

… implemented. Current weights and measures software does not have audit trail capabilities. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-and

Warren County Local Development Corporation – Revolving Loan Program (2021M-102)

… program. For the 15 active loans, we found: Fourteen loan files did not have required and/or other supporting documentation. Eleven loan files did not contain any evidence that annual site visits … or whether jobs were created and/or retained. Twelve loan files lacked documentation to support the loan proceeds were …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loan

Garden City Union Free School District – IT Asset Management (2023M-161)

… complete report – pdf] Audit Objective Determine whether Garden City Union Free School District (District) officials … Determine whether Garden City Union Free School District District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161

Pembroke Central School District - Investment Program (2023M-130)

… investment program - legality, safety, liquidity and yield - when investing available funds. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130

Young Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)

… Charter School of Rochester (School) officials ensured network and financial software access controls were adequate. … Key Findings School officials did not ensure that network and financial software access controls were adequate. … we found that: Fourteen percent or 10 of the School’s network user accounts were not needed. Unneeded network user …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financial

Brocton Central School District – Claims Audit (2023M-15)

… properly audited before payment. Key Findings Claims were not properly audited before payment. As a result, there was … increased risk that improper or unsupported payments could have been made and may not have been detected and corrected. … (Board) provided the claims auditor with adequate guidance to perform her duties, we may not have found that of the 184 …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15

Comptroller DiNapoli Releases School Audits

… manage the financial condition of the general and school lunch funds. The general fund had deficits in the last three years while the school lunch fund had deficits in the last two years. Auditors also project both the general and school lunch funds to end the 2013-14 fiscal year with deficits of …

https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits