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Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… [read complete report – pdf] Audit Objective Did Town of Gorham (Town) officials properly distribute foreign fire … they need. This helps maintain the safety and morale of firefighters, who play a crucial role in protecting the … operations, including the allocation and distribution of FFI tax proceeds. The Town disbursed FFI tax proceeds …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Avon Central School District , Brighton Central School … did not adopt policies for password management, protection of personal, private and sensitive information, wireless … remote access, mobile devices, sanitation and disposal of electronic media, user accounts, access rights, data …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2Opinion 88-55
… of fire commissioners or the board of trustees, as the case may be, it would appear, from the language of that …
https://www.osc.ny.gov/legal-opinions/opinion-88-55Chautauqua County – Investments and Payroll (2016M-147)
… Purpose of Audit The objectives of our audit were to review the County’s investment program … 15, 2016. Background Chautauqua County has a population of approximately 135,000 and includes two cities, 27 towns …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… to chronologically record all individual receipts on a daily basis and deposit all cash receipts intact or in a … of fund balance to be used to fund operations. Maintain a daily cash book and chronologically identify individual …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131State Police Bulletin No. SP-155
… employees represented by NYSPIA may now contribute to the NYS Troopers PBA Signal 30 Fund and employees represented by NYS Troopers PBA may now contribute to NYSPIA Emergency … by NYSPIA in Bargaining Unit 62, Employees represented by NYS Troopers PBA in Bargaining Units 07 & and 17, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-155-change-eligibility-new-york-state-troopers-pba-signal-30-fund-and-newRensselaer County – Public Health Department Receipts (2013M-18)
… provides various services including public safety, public health, social services, and public works. For the fiscal … Rensselaer County Public Health Department Receipts 2013M18 …
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18Halfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)
… financial policies to assist in safeguarding Department funds, such as policies for cash receipts and disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financialFair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… adequate oversight of Department operations for the period April 1, 2013 through July 9, 2014. Background The Fair Haven … an adequate annual audit. The Board did not prepare or adopt an annual budget. Key Recommendations Adopt financial policies and procedures that adequately …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityPlanning Resources
… Find Budgeting Multiyear Financial Planning and Capital …
https://www.osc.ny.gov/local-government/resources/planning-resourcesTown of Deerpark – Budget Review (B6-16-18)
… the accumulated deficit in the Town’s general and highway funds as of December 31, 2008. Local Finance Law requires all …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-deerpark-budget-review-b6-16-18Town of Wawarsing – Napanoch Water District Rents and Assessments (2016M-186)
… Key Recommendations Ensure that District boundaries are determined and documented on a map and that all District properties are charged ad valorem assessments. Ensure that broken meters are repaired. Establish procedures to ensure the water …
https://www.osc.ny.gov/local-government/audits/town/2016/09/30/town-wawarsing-napanoch-water-district-rents-and-assessments-2016m-186Former Fire Co. Treasurer Admits Stealing $24K
… 54, of Manchester, stole thousands of dollars by pocketing cash, using the fire company’s credit cards and stole checks …
https://www.osc.ny.gov/press/releases/2019/02/former-fire-co-treasurer-admits-stealing-24kBrighton Central School District – Separation Payments (2016M-119)
… Background The Brighton Central School District is located in the Towns of Brighton and Pittsford in Monroe County. The District, which operates five schools … officials did not have written policies or procedures in place to provide guidance to employees and District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119State Comptroller DiNapoli Statement on New York City Preliminary Budget
… following statement on New York City's Fiscal Year (FY) 2026 Preliminary Budget: New York City’s Fiscal Year (FY) … allocated but not spent on asylum seekers through June 30, 2026 will be used to fund additional spending in FY 2025 and balance the budget in FY 2026. More resources will also be used to fund relatively …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetConnetquot Central School District – Financial Condition (2015M-98)
… Board of Education, operates 11 schools with approximately 6,300 students. Budgeted appropriations for 2014-15 were approximately $177.6 million. Key Findings The Board did not adopt realistic … fund balance. District officials used surplus funds each year to finance reserves instead of funding reserves through …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Village of Earlville – Collections (2024M-128)
… recorded and deposited all collections accurately and in a timely manner. Key Findings Although the … accurately recorded collections that we reviewed in the central accounting records, she did not always deposit collections in a timely manner. We also identified that staff in the …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Vestal Central School District – Fund Balances (2017M-91)
… practices for the period July 1, 2015 through March 31, 2017. Background The Vestal Central School District is … Board of Education. Budgeted appropriations for the 2017-18 fiscal year total approximately $76.2 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Tully Central School District – Financial Management (2016M-359)
Tully Central School District Financial Management 2016M359
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Northeastern Clinton Central School District – Payroll (2016M-76)
… payroll registers to source documents when certifying payrolls. Three employees were overpaid by a combined total … Adopt written policies and procedures for processing payrolls, clearly establishing the duties and … payroll registers to source documents when certifying payrolls. Direct the District’s attorney to review the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76