Search

Village of Richmondville – Disbursements (2012M-178)

… Purpose of Audit The purpose of our audit was to ensure that the Board and Mayor properly monitored the … Village’s fiscal operations for the period June 1, 2011 to July 16, 2012. Background The Village of Richmondville is … were made. Payments totaling $1,386 were made to the Clerk-Treasurer without Board approval and all …

https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178

Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)

… Purpose of Audit The purpose of our examination was to evaluate the Town’s financial condition of the general and highway funds for the period January 1, 2011, to September 30, 2012. Background The Town of Halfmoon is … the amount of fund balance that would be available to finance operations. After the Board appropriated a portion …

https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55

College at Brockport – Selected Employee Travel Expenses

… Purpose To determine whether the use of travel monies by selected … and abuse.  The audit covers the period April 1, 2008 to March 31, 2011. Background New York State’s executive … and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and incidental …

https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-brockport-selected-employee-travel-expenses

Town of Cortlandville – Fuel Purchases (2012M-171)

… Town road within the 49 square-mile Town boundaries. The Highway Department is responsible for the maintenance and … Town receives a fleet discount by purchasing fuel from a national gas station chain. During our audit period the … obtaining competitive bids. This happened because the Highway Superintendent did not adhere to GML or the …

https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171

Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of … Camden , Village of Greenwich and Village of Perry . “In today’s fiscal climate, budget transparency and … produced. … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Town of …

https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1

Village of Bellerose – Procurement and Cash Receipts (2014M-218)

… Purpose of Audit The purpose of our audit was to review the Village’s procurement and cash receipts … when purchasing goods and services that, according to the Village’s purchasing policy, must be purchased using competition. The Board did not adopt policies to govern the use of the Village’s credit cards. The …

https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218

East Ramapo Central School District – Financial Condition (2013M-141)

… the budget note. However, the sale was delayed due to a lawsuit filed with the State Education Department (SED). …

https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141

College at Cortland – Selected Employee Travel Expenses

… Purpose To determine whether the use of travel monies by selected … and abuse.  The audit covers the period April 1, 2008 to March 31, 2011. Background New York State’s executive … and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and incidental …

https://www.osc.ny.gov/state-agencies/audits/2013/02/13/college-cortland-selected-employee-travel-expenses

Town of Amenia – Leave Accruals (2013M-361)

… of compensation and leave accruals approved by the Board for the period January 1, 2012 through October 10, 2013. Background The Town of Amenia is located in Dutchess County and has a population of approximately … million, respectively. Key Findings Internal controls in the payroll department were generally operating …

https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361

Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)

… Fire Commissioners (Board) and officials properly planned for long-term financial and capital needs. Key Findings  The … and addressing future operating and capital needs. In addition, the Board’s ability to assess the effect of … written long-term financial and capital plans to be used in conjunction with the budget process.  Maintain reasonable, …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10

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

Rye City School District – Payroll (2024M-2)

… overtime, and generally recorded it as salaries. As a result, residents are not being made aware of what the … monitoring overtime expenditures because they did not know how much overtime was being paid. The District also lacked …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2

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

XI.18.A Executive Law Article 15-A- Participation by Minority Group Members and Women with Respect to State Contracts – XI. Procurement and Contract Management

… Article 15-A of the Executive Law, signed into law on July 19, 1988, authorized the … Executive Law Article 15-A, “Participation by Minority Group Members and Women with Respect to State Contracts” …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18a-executive-law-article-15-participation-minority-group-members-and-women-respect-state

Orange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)

… report – pdf] Audit Objective Determine whether the Orange County (County) Department of Weights and Measures … to show the results of the Department’s investigation.  In addition, the Director did not develop and implement …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5

Town of Albion – Supervisor’s Records and Reports (2024M-111)

… revenue and a $109,000 expenditure for a storage building. In addition, budgetary transfers totaling $27,125 were … action. Appendix B includes our comment on an issue raised in the Town’s response. … Determine whether the Town of …

https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111

Village of Holley – Transparency of Fiscal Activities (S9-24-12)

… Office of the State Comptroller (OSC), and  Reported the results of the Village’s fiscal activities to the public in a … General Municipal Law (GML) Section 30, or  Report the results of the Village’s fiscal activities to the public, as …

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

Cuddebackville Fire District – Board Oversight (2024M-94)

… audits for 2020 through 2023.Although the Board paid a CPA $6,750 to conduct the 2019 and 2020 audits, the CPA did not complete the 2020 audit and has possession of the … and took no action, until our audit, to follow up with the CPA. Ensure the required Annual Financial Reports (AFRs) for …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94

Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)

… complete report – pdf] Audit Objective  Assess whether Town of Tonawanda (Town) officials could take additional steps to … secured carpets at the entrance. 22 components at the Town Hall, such as accessible ramps with handrails at the proper …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42