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Village of Richmondville – Disbursements (2012M-178)

… 2012. Background The Village of Richmondville is located in Schoharie County. The Village has 918 residents; its … had the wrong amounts withheld for health insurance. In addition, 447 checks totaling approximately $325,000 were …

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)

… The Town’s general fund budget for the 2012 fiscal year was $7.3 million; the budget for the highway fund was …

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

… of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste, and … who was responsible for team travel expenses associated with in-state and out-of-state sporting events, including … of travel monies by selected government employees complied with rules and regulations and is free from fraud waste and …

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. The Town has more than 70 center-lane miles of Town road within the 49 square-mile Town boundaries. The Highway …

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

Comptroller DiNapoli Releases Municipal Audits

… produced by the village’s water system, as measured by master meter readings, with the water billed to customers. …

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

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

… the Village’s procurement and cash receipts practices for the period June 1, 2012 through December 31, 2013. … five-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $1.5 … use of competitive methods, such as using a request for proposal process, when obtaining professional services. …

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 East Ramapo Central School District is located in Rockland County. The District is governed by a Board of … experienced both planned and unplanned operating deficits in its general fund over the last two fiscal years. These …

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

… by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse.  The … were documented and adhered to State travel rules and regulations.  All five employees are athletic coaches who … by selected government employees complied with rules and regulations and is free from fraud waste and abuse …

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

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

… Purpose of Audit The purpose of our audit was to determine whether employees were receiving the amount of compensation and leave accruals approved by the Board for … The purpose of our audit was to determine whether employees were receiving the amount of compensation and leave accruals approved by the Board for …

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)

… operations on long-term financial needs was hindered by inaccurate and inadequate financial records and reports …

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)

… (CEO) and Chief Operating Officer (COO) have the ability to make purchases, prepare checks and modify or delete data … of adequate controls increases the risk for disbursements to be made for non-School purposes and accounting records …

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

… New York State Comptroller Thomas P. DiNapoli today announced his … New York State Comptroller Thomas P DiNapoli today announced his …

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

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

… regarding overtime.  We analyzed the overtime paid to 15 employees with the highest overtime charges for their …

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)

… Board and District officials properly managed capital project Project change orders …

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

… the program. Among other things, the rules: Require contractors to submit a Minority and Women-Owned Business … review these utilization plans for compliance and notify contractors of deficiencies, and Allow contractors time to correct the noted deficiency and/or …

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)

… are at increased risk of paying more than necessary for goods and services.  Specifically: 165 of 446 devices … the Director did not develop and implement procedures for periodic price accuracy testing; testing conducted by the …

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

… Assess whether Town of Tonawanda (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town … Assess whether Town of Tonawanda Town officials could take additional steps to increase physical accessibility to …

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

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

… complete report – pdf] Audit Objective  Determine whether the Town of Albion (Town) Town Supervisor (Supervisor) maintained … records and provided reliable financial reports to the Town Board (Board). Key Findings  The Supervisor did not … Determine whether the Town of Albion Town Town Supervisor Supervisor maintained …

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)

… results of the Village’s fiscal activities to the public in a transparent manner.  Key Findings  The Board did not:  … December 2022.  The Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …

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)

… statement balances differed from the ending cash balances in the accounting records by $638,485.The Board also used unrealistic budgetary estimates that resulted in annual operating deficits and a declining fund balance. …

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