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Monticello Housing Authority – Housing Choice Voucher Programs (2016M-272)
Monticello Housing Authority Housing Choice Voucher Programs 2016M272
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/10/monticello-housing-authority-housing-choice-voucher-programs-2016m-272Village of Cayuga Heights – Board Oversight (2014M-292)
… 2014. Background The Village of Cayuga Heights is located in the Town of Ithaca, Tompkins County, and has a population … process does not comply with the procedures outlined in the policy. Key Recommendations Reconcile cash in a timely … policy to ensure that it meets the requirements of State law and monitor for compliance with the policy as part of the …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292Madison 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 … overfunded. The approximately $1 million balance in the debt service fund was not used towards the $2.8 million in debt payments made by the District during the three-year …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Town of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… [read complete report – pdf] Audit Objective Did the Town of Edinburg (Town) Supervisor (Supervisor) maintain complete, accurate and current accounting records and … the Audit Area A town supervisor must maintain complete, accurate and current accounting records and reports …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68DiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic
… and forfeitures, licenses and permits, interest income, rental income and other “miscellaneous revenues” reached an … licenses, permits and franchises, interest income, and rental income. One-time payments include non-recurring items … fines and forfeitures licenses and permits interest income rental income and other miscellaneous revenues reached an …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemicOpinion 89-16
… foreign fire insurance moneys, the moneys may be expended only in the manner prescribed by the special act (see e.g. … Generally, such special acts provide that such moneys may only be used for the care and relief of indigent or disabled …
https://www.osc.ny.gov/legal-opinions/opinion-89-16Montauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153Yorktown Central School District – Procurement and Claims Processing (2017M-177)
… School District is located in the Towns of Yorktown, New Castle and Cortlandt, in Westchester County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mTown of Colden – Highway Operations (2017M-127)
… in the Town paying $8,800 more than necessary for a dump truck and purchasing $32,000 in road materials without … maintenance records listing cumulative costs of parts and labor for each vehicle during its service life. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127Town of Erwin – Justice Court (2017M-266)
… reported and remitted in an accurate and timely manner for the period January 1, 2016 through October 12, 2017. … a Justice Court with two Town Justices. Court revenues for 2016 totaled $418,866. Key Findings The Justices did not … Motor Vehicle (DMV) reporting errors and tickets eligible for DMV’s Scofflaw Program. …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266York Fire Department – Controls Over Financial Activities (2014M-112)
… Purpose of Audit The purpose of our audit was to examine the recording and reporting of the Department’s financial activity for the period January …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014mCortland County - Claims Audit and Check Printing (2018M-247)
… The Treasurer did not control his signature during check printing. Key Recommendations The Legislature should: …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247Dryden Central School District – Financial Condition (2013M-396)
… Purpose of Audit The purpose of our audit was to determine whether the Board of Education adopted reasonable budgets for the period July …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Canastota Central School District – Payroll (2016M-56)
… The Canastota Central School District is located in the Towns of Fenner, Lenox, Lincoln, Smithfield and Sullivan in Madison County. The District, which operates three schools … the separation overpayments and take action within the law to recover those funds, evaluate the eligibility review …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56Saratoga Springs City School District – Fund Balance (2016M-99)
… benefits (OPEB). Key Recommendation District officials should discontinue the practice of restricting a portion of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99Town of New Windsor – Information Technology (2020M-137)
… (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Provide employees with …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137Glens Falls Housing Authority – Tenant Rents (2014M-370)
… assess the Authority's internal controls over tenant rents for the period April 1, 2013 through August 31, 2014. … to New York State Public Housing Law to provide low rent housing for qualified individuals. Operating expenditures for 2014 …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits have been issued. City of Amsterdam – Budget Review (Montgomery County) Auditors found that certain significant …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditsHerkimer County Community College - Procurement (2019M-186)
… College officials use competitive methods when procuring goods and services. Key Findings The purchasing policy is … professional services and insurance. The College purchased goods and services totaling $474,514 and professional … and employees use competitive methods when procuring goods and services in accordance with General Municipal Law …
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186Town of Murray – Capital Projects (2014M-086)
… our audit was to review the Supervisor’s financial records and reports for the period January 1, 2008 through February 25, 2014. Background The Town of Murray is located in Orleans … a population of approximately 4,988 as of the 2010 Census and is governed by an elected five-member Town Board. …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086