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Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)

… (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town facilities. Key Findings  Of the 1,022 applicable physical accessibility components …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45

City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)

… (City) officials could take additional steps to increase physical accessibility to programs and services provided at selected City facilities. Key Findings  Of the 895 applicable physical accessibility components …

https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38

Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)

… determined that:  The WTP operators worked three different schedules that incurred significant overtime costs totaling …

https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6

Port Ewen Fire District – Financial Management (2024M-157)

… However, soliciting investment options may have resulted in greater investment earnings. For example, the District’s … B includes our comment on an issue that was raised in the District’s response letter. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157

Real Property Tax Exemptions Administration (2017-MR-4)

… the Agricultural, Persons 65 Years of Age or Older (Senior Citizens) and Veterans exemptions in 10 towns. Key Findings …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4

Comptroller DiNapoli Releases School Audits

… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Amani Public Charter School , Holland Central School District , Mount Pleasant Central …

https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-audits

Killawog Fire District – Controls Over Financial Operations (2013M-111)

… distinct and separate from the Town of Lisle and located in Broome County. The Board of Fire Commissioners (Board) … Develop a plan to reduce the amount of fund balance in a manner that benefits District taxpayers. Audit the …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111

Generic PINs

… cards and established 10 unique personal identification numbers (PINs) for the regional and central offices. Last …

https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pins

Smithfield Fire District –Controls Over Financial Activities (2015M-113)

… February 28, 2015. Background The Smithfield Fire District is a district corporation of the State, distinct and separate … Town of Smithfield in Madison County. The District, which is governed by an elected five-member Board of Fire … the Board with bank reconciliations for review and there is no evidence that the Board reviews bank statements or …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113

Comptroller DiNapoli Releases School Audits

… audits of the Avoca Central School District , Fire Island Union Free School District , Rome City School District and the Roosevelt Union Free School … era of limited resources and increased accountability, it’s critical that schools make every dollar count,” DiNapoli …

https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1

City of Yonkers – Budget Review (B6-15-15)

… and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The … of 2014 requires the City to submit their proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15

Town of Hamburg - Finance Office (2023M-109)

… – pdf]  Audit Objectives  Determine whether the Town of Hamburg’s (Town’s) Finance Office credit card purchases were supported and for proper …

https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109

Hannibal Fire Company – Misappropriation of Funds (2023M-59)

… from January 2014 through May 2022. Use a Company credit card to make 794 personal cash advances totaling … funds from the Company’s insurance provider and consult with legal counsel regarding other available remedies. Ensure … public accountant, as required. Company officials agreed with our findings and indicated they initiated corrective …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59

Village of Ocean Beach – Credit Card Usage (2022M-206)

… employees appropriately used Village credit cards. As a result, employees made questionable purchases on the … included with the claims packets. $317,517 did not have a signed receipt or credit card slip. Examples of purchases … audit credit card claims, ensuring that documentation to support credit card purchases is intact, before approving …

https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206

Rondout Valley Central School District – Fixed Assets (2023M-36)

… officials did not properly account for and monitor all of the District’s fixed assets. As a result, there is an … risk fixed assets could be lost, stolen or misused. Of the 80 fixed assets totaling $856,681 we reviewed, 64 assets … included in their inventory records corresponding to the musical instruments represented several of each instrument; …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36

Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)

… - pdf] Audit Objective Determine whether the Kenmore-Town of Tonawanda Union Free School District (District) Board of Education (Board) and District officials properly managed … over $860,000 that were for the same or similar types of material or service. As a result, we question whether the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41

Newark Valley Central School District – Procurement (2022M-60)

… and services may not have been procured economically and in the best interest of taxpayers. We reviewed 30 purchases … service providers paid $133,346 during our audit period. In addition, policies and procedures were inadequate and did …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60

City of Salamanca – Employee Benefits (2023M-96)

… supported or accurately calculated. This resulted in unsupported and possibly improper payments being made. Of … Review the contents of the City Charter (Charter) in its entirety, review payments made to former City …

https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96

Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)

… and certain disbursements were made without knowing what was purchased or whether the disbursements were for … or delete data in the financial software and the CEO signs checks. The lack of adequate controls increases the … detection.  Key Recommendations  Ensure disbursements are reviewed, approved, adequately supported and for a School …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23

Comptroller DiNapoli Releases School Audits

… is not sufficiently detailed to determine how the delivery of services will be measured and the fee structure …

https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits