Search
Town of Kendall – Justice Court (2013M-130)
… was to review the processes and procedures for the Justice Court’s financial operations for the period January 1, 2010, … The Town has two elected Justices who preside over Court operations. The Justice Court reported revenues of approximately $22,700 during 2012. …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130State Comptroller DiNapoli Releases School District Audits
… recommendations. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0Town of Mohawk – Records and Reports (2013M-113)
… 31, 2012. Background The Town of Mohawk is located in Montgomery County and has approximately 3,800 residents. … adjusting journal entries) are accurately recorded in the accounting records, within the correct fund to …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Travel Advisory No. 17
… employees at unique assignments such as COVID-19 testing and vaccination sites. In such circumstances, if the employee … with the OSC Travel Manual , the employee’s supervisor and the agency are responsible for ensuring its employees, particularly those assigned to COVID-19 testing and vaccination sites where meals are being provided, are …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesWayne County Probation Department – Restitution Payments (S9-20-6)
… never receive the payments to which they are entitled. 24 of the 26 restitution orders reviewed had uncollected … In addition, officials did not maintain a complete list of unsatisfied restitution orders or maintain sufficient … legal basis, the Department removed victims from its list of unsatisfied restitution orders. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6Town of Oyster Bay - Financial Condition Management (2020M-74)
… Town has nearly $605 million in outstanding debt, which is significantly more than neighboring towns and requires 37 …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Institute of Technology at Utica/Rome – Selected Employee Travel Expenses
… April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … travel expenses for the highest-cost travelers in the State as well as other outliers. These employees incurred …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/institute-technology-uticarome-selected-employee-travel-expensesCrown Point Fire District – Board Oversight (2024M-29)
… Determine whether the Crown Point Fire District (District) Board of Fire Commissioners (Board) adequately oversaw the District’s financial operations. Key Findings The Board did not adequately oversee the District’s financial … Determine whether the Crown Point Fire District District Board of Fire Commissioners Board adequately oversaw the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… 34 meetings. Key Recommendations Clearly outline when it is appropriate to provide meals at meetings. Maintain …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesStarpoint Central School District – Network Access and Application User Permissions (2022M-101)
… not disable 44 former employee network user accounts. Some of the former employees left the District 13 years ago. Limit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userChautauqua County – Court and Trust Funds (2020-C&T-1)
… trust funds and abandoned property. Pursuant to New York State Finance Law, the Director is required to submit a report on an annual basis to the State Comptroller accounting for all money, securities and …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not maintain complete, accurate and up-to-date accounting records and reports. Without … Town Supervisor Supervisor maintained complete accurate and uptodate accounting records and reports …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Lewis County – Purchase Cards (2024M-41)
… quotes, 52 charges totaling $142,684 did not have evidence of verbal or written quotes. The County could have …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… Assess whether City of New Rochelle (City) officials could take additional steps to increase physical accessibility to … Assess whether City of New Rochelle City officials could take additional steps to increase physical accessibility to …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)
… components (6 percent) where Town officials could consider taking additional steps to increase physical accessibility at … Town officials should assess the feasibility of taking additional steps to increase physical accessibility …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45Merrick Union Free School District – Financial Management (2024M-64)
… the statutory limit on surplus fund balance and can result in taxpayers being taxed more than necessary. Specifically, … Maintain reserves at reasonable levels. Except as noted in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… 2022-23 financial records and reports, as required by New York State Village Law (Village Law) Section 4-408. … fiscal year AFRs were prepared and filed as required by New York State General Municipal Law (GML) Section 30, or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… report – pdf] Audit Objective Determine whether Village of Penn Yan (Village) officials properly approved, monitored and controlled overtime costs of water treatment plant (WTP) employees. Key Findings … not properly approve, monitor or control overtime costs of WTP employees. As a result, water customers may have been …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Port 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. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157Town of Union – Financial Condition (2016M-192)
… our audit was to evaluate the Town’s financial condition for the period January 1, 2014 through December 31, 2015. … an elected five-member Town Board. Budgeted appropriations for the Town’s 2016 general town-wide, water and sewer funds … Key Findings 157 of 187 water meters the Town is billed for are older than five years, and Village officials found …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192