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Town of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)
… these contracts − for public works projects and sidewalk replacement services − that resulted in payments totaling … $600,000 more than was necessary for sidewalk replacement. Further, because property owners are required to reimburse the Town for sidewalk replacement, a significant portion of this cost was borne by …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293Town of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
… 1, 2012 through July 8, 2014. Background The Town of Barre is located in Orleans County and had a population of 2,025 as of the 2010 census. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220DiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District
… A pattern of poor budgeting led the Brentwood Union Free School District to accumulate excessive … the principles of transparency and accountability. Brentwood officials should take these audit findings … of the audit, DiNapoli made a series of recommendations to Brentwood school officials. These include: Adopt budgets …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-reveals-hiring-and-budgeting-problems-brentwood-school-districtU. S. Steel and DiNapoli Agree on Enhanced Disclosure of Corporate Political Contributions
… that United States Steel Corporation has agreed to the New York State Common Retirement Fund’s request that it … report its corporate political spending. As a result of the agreement, the Fund withdrew a shareholder proposal it had filed for … that United States Steel Corporation has agreed to the New York State Common Retirement Funds request that it …
https://www.osc.ny.gov/press/releases/2015/03/u-s-steel-and-dinapoli-agree-enhanced-disclosure-corporate-political-contributionsCommack Union Free School District – Lead Testing and Reporting (S9-25-9)
… (District) officials identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … did not properly identify report or implement needed remediation to reduce lead exposure in all potable water …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/commack-union-free-school-district-lead-testing-and-reporting-s9-25-9East Bloomfield Central School District – Lead Testing and Reporting (S9-25-10)
… (District) officials identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … did not properly identify report or implement needed remediation to reduce lead exposure in all potable water …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/east-bloomfield-central-school-district-lead-testing-and-reporting-s9-25Chazy Union Free School District – Lead Testing and Reporting (S9-25-13)
… in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 115 of the 178 (65 … parties. While District officials notified the local health department about test results exceeding the lead … in all potable water outlets as required by NYS Public Health Law and Department of Health DOH regulations We …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-13Pine Plains Central School District – Lead Testing and Reporting (S9-25-18)
… (District) officials identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … did not properly identify report or implement needed remediation to reduce lead exposure in all potable water …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/pine-plains-central-school-district-lead-testing-and-reporting-s9-25-18Indian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 36 of the 76 (47 … While Cycle Two results were reported through DOH’s Health Electronic Response Data System (HERDS) and the local … in all potable water outlets as required by NYS Public Health Law and Department of Health DOH regulations We …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16Glen Cove City School District – Lead Testing and Reporting (S9-25-17)
… (District) officials identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … did not properly identify report or implement needed remediation to reduce lead exposure in all potable water …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/glen-cove-city-school-district-lead-testing-and-reporting-s9-25-17Cheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (S9-25-5)
… test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … outlets we identified at select areas, that students, staff and the public may have access to and could consume … on issues raised in the District’s response letter. The Board of Education (Board) has the responsibility to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cheektowaga-maryvale-union-free-school-district-lead-testing-andTupper Lake Central School District – Lead Testing and Reporting (S9-25-14)
… test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … outlets we identified at select areas, that students, staff and the public may have access to and could consume … findings and their response is included in Appendix C. The Board of Education (Board) has the responsibility to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/tupper-lake-central-school-district-lead-testing-and-reporting-s9-25-14Essex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… report – pdf] Audit Objective Did the Essex County Industrial Development Agency (ECIDA) Board of Directors … 1, 2017 – August 31, 2024 Understanding the Program Industrial development agencies (IDAs) are established by … various types of economic development projects (e.g., industrial, manufacturing, warehousing, commercial, research, …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mTown of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
Determine whether the Board effectively managed general highway and sewer district fund balances and reserves and has multiyear financial and capital plans
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Town of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… Determine whether Town officials effectively managed the water and sewer funds’ financial condition to ensure the … and future operations. Key Findings Four of the seven water districts experienced operating deficits during the … and are projected to have operating deficits in 2018. Four water districts also had deficit fund balances in 2017 …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… Audit Objective Determine whether reserve funds and the debt service fund balance were reasonable. Key Findings The Board did not … overfunded. The approximately $1 million balance in the debt service fund was not used towards the $2.8 million in … Determine whether reserve funds and the debt service fund balance were reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
… officials properly account for and enforce the collection of issued parking tickets. Determine whether Justice Court … unpaid parking tickets totaling $354,705 outstanding as of July 31, 2018. The Clerk used her discretion to forgive … or $6,924 less than the $43,349 recorded in the system as of July 31, 2018. Key Recommendations Ensure current …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… Determine whether student enrollment and billings to school districts of residence are accurate and supported. Key Findings … School billed tuition totaling $12,600 for three students to the incorrect district of residence and underbilled four … Determine whether student enrollment and billings to school districts of residence are accurate and supported …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mTioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… job creation and retention figures with project goals. Track sales tax exemptions to ensure that the exemptions … that assessment to the Board. Require the Administrator to track sales tax exemptions taken to ensure that they are …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalTown of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… Determine whether the Town billed charges in the Redwood Water and Sewer Districts in accordance with Town ordinances. Key Findings Town officials did not bill water and sewer charges in accordance with Town ordinances. We found: The water ordinance did not provide a clear, consistent and …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90