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Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)

… total adjusted bank balance. Provide monthly balance sheet reports to the Board or comply with New York State …

https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136

Tioga County – Social Service Contracts (2023M-162)

… Audit Objective  Determine whether Tioga County (County) Department of Social Services (Department) officials adequately monitored performance … community-based agencies (agencies). Key Findings  While Department officials generally monitored contracts through …

https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162

Village of Schoharie - Board Oversight (2018M-184)

… records. The Clerk-Treasurer has accrued compensatory time in excess of the 80-hour maximum, worth approximately … accrual, use and payout of comp time. Except as specified in Appendix A, Village officials generally agreed with our … Appendix B includes our comment on an issue raised in the Village’s response. …

https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184

Mount Markham Central School District – Financial Management (2020M-39)

… $1.4 million (5.6 percent) from 2016-17 through 2018-19. In the last three completed fiscal years, the District … totaling $2.3 million instead of the $2.6 million in deficits planned in the budgets. District officials have not updated the …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39

VII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables

… Reducing a cash advance can be voluntary on the part of the agency or could … discontinue operations must return the full amount of the advance. Reduce a Cash Advance Prepare a check in the amount of the reduction … Reducing a cash advance can be voluntary on the part of the agency or could …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advance

Creditable Service – State Police Plan

… Under this special plan, service as an officer of the New York State Division of State … Police is creditable. You may also receive credit for service as a: Police officer in the New York State Department … York (maximum of five years), if you completed 20 years of service and successfully completed a course of law …

https://www.osc.ny.gov/retirement/publications/1518/creditable-service

DiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter

… end of the second quarter of state fiscal year 2024-25. For the three-month period ending Sept. 30, 2024, Fund …

https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarter

Cooperstown Central School District – Financial Management (2024M-65)

… closer to the statutory limit.  Improperly held $500,000 in a debt reserve that should have been returned to the … general fund and maintained an unreasonably high balance in three of the District’s seven reserves.  Reported the 2022-23 surplus fund balance was in line with the statutory limit; however, we determined it …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65

Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)

… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024m

Town of New Windsor – Information Technology (2020M-137)

… (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Provide employees with …

https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137

Cost-Saving Ideas: Establishing an Effective Fleet Management System

… purchasing used mid-sized vehicles or new compact models for use by departmental staff. The used vehicles were … more desirable. To determine if buying used mid-sized cars was cost effective, county staff analyzed a sample of … total cost of operating the vehicles by reviewing bills of sale, maintenance records and fuel records. Based on this …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-system

Village of Sloan – Clerk-Treasurer (2024M-109)

Determine whether the Village of Sloan Village ClerkTreasurer recorded and reported financial transactions accurately and in a timely manner

https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109

Rochester Academy Charter School – Credit Cards (2022M-208)

… credit card policies and procedures or ensure compliance with the established policy requirements. Key Recommendations … payments are made. School officials generally agreed with our findings and indicated they will initiate corrective …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208

Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)

… year ending May 31, 2022, filed on July 28, 2023; 363 days after the due date. Report the results of the Village’s …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16

Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)

… (Village) Board of Trustees (Board):    Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports,  Filed the required Annual Financial Report (AFR) with the Office of the State … of Cedarhurst Village Board of Trustees Board Conducted an annual audit of the Village Chief Fiscal Officers CFO …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19

Town of Rutland – Town Clerk/Tax Collector (2025M-19)

… Clerk/Tax Collector (Clerk) recorded, deposited, remitted and reported all collections accurately and in a timely manner. Key Findings  The Clerk did not always record, deposit, remit and report all collections accurately and in a timely manner. … Town Clerk Tax Collector Clerk recorded deposited remitted and reported all collections accurately and in a timely manner …

https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19

Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)

… whether the MainTransit Fire Department Department banquet manager manager made proper disbursements that were …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0

State Comptroller DiNapoli Releases School Audits

… completed audits of Oneonta City School District , Quogue Union Free School District , Voorheesville Central School District and the Yorktown Central School … payroll process and provided adequate oversight. Quogue Union Free School District – Financial Condition Management …

https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-school-audits

Area #9 – Wireless Network – Information Technology Governance

… than wired networks because data are transmitted into the air and can potentially be intercepted and misused by …

https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-network

Town of Angelica – Justice Court Operations (2018M-11)

… recorded, deposited, disbursed and reported all fines and fees in a timely and accurate manner for the period January … by an elected five-member Town Board. Court fines, fees and bail collected during the audit period totaled … as required. Conduct an annual audit of the Justice’s financial records and reports and record the results of this …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11