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Comptroller DiNapoli Releases Municipal Audits
… climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By … the care and custody of library funds, the board cannot delegate these functions to an independent contractor. Otsego …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2Emerging Manager Definition and Life Cycle
… Within a portfolio approach, the Fund and program partners seek to diversify exposure by stage of emerging manager life … Within a portfolio approach the Fund and program partners seek to diversify exposure by stage of emerging manager life …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/emerging-manager-definition-and-life-cycleRainbow Rhymes Learning Center (Follow-Up)
… Department: Rainbow Rhymes Learning Center (Report 2009-S-84). Background Our initial audit report, which was issued on August 6, 2010, examined whether selected State … appropriate, or claimed for a period for which Rainbow was not entitled to receive reimbursement. We recommended the …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/rainbow-rhymes-learning-center-followHuman Resource Practices (Follow-Up)
… system since 1950, Upstate Medical University’s (Upstate) mission is to improve the health of the communities it serves … York, comprises four colleges, a research enterprise, one hospital with two locations (Upstate University Hospital and Upstate University Hospital at Community …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followCity of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
Determine whether the City of Glen Cove Industrial Development Agency GCIDA Board of Directors Board and officials properly approved and monitored projects with appropriate and measurable goals and took action when goals were not met
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mCity of Lockport -- Budget Review (B1-15-20)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed … and water fund expenditures. The proposed budget does not include a tax overlay, which could create a shortfall in … by approximately $400,000. The Common Council will have to adopt a local law to override the tax levy limit. Key …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Introduction – Travel and Conference Expense Management
… expenses are generally not a significant budgetary item, the opportunities for improper or even fraudulent … reimbursements make travel and conference expenses a risk area that creates the need for diligent oversight. A long line of audit findings have emphasized the need to provide guidance …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionTown of Lincoln - Town Clerk (2023M-31)
… records, as required. In July 2023, the former Clerk was arrested on charges of petit larceny for stealing nearly …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Town of Philipstown – Financial Management (2024M-100)
… report – pdf] Audit Objective Determine whether the Town of Philipstown (Town) Town Board (Board) properly managed financial operations. … Determine whether the Town of Philipstown Town Town Board Board properly managed financial operations …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Falconer Central School District – Financial Management (2024M-52)
Determine whether the Falconer Central School District District Board of Education Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Galen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… resolution before being overspent. Ensure that reserve funds are expended for the purpose for which a reserve was …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyVillage of North Haven – Collections (2024M-99)
… and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… January 1, 2012 through October 7, 2013. Background The Richmond Fire District, located in Ontario County, is a … of the State, distinct and separate from the Town Richmond. The Board of Fire Commissioners consists of five … Richmond Fire District Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mCity and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… 1, 2013 through May 31, 2014. Background The City of Poughkeepsie and Town of Poughkeepsie entered into an intermunicipal cooperative agreement in 1991 to form the Poughkeepsie Joint Water Project, which provides water to … City and Town of Poughkeepsie Joint Water Project Board Oversight 2014M236 …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236City of Rye – Boat Basin Fund (2013M-289)
… Audit The purpose of our audit was to examine the City’s Boat Basin fund financial operations for the period of … a six-member City Council. For the 2012 fiscal year, the Boat Basin had revenue of approximately $670,000. Key Finding The City’s Boat Basin operations are generally operating efficiently. …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289North Colonie Central School District – Claims Processing (2013M-9)
… period July 1, 2011, to September 30, 2012. Background The North Colonie Central School District (District) is located … North Colonie Central School District Claims Processing 2013M9 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… financial records and management practices related to the adult education program and the procurement of professional … with its component districts for the operation of its adult education programs. BOCES officials could not provide … evidence to indicate that the established fees for the adult education services were reasonable or related to the …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultAdirondack Central School District – Financial Condition (2016M-184)
… School District is located in the Towns of Ohio, Russia and Webb in Herkimer County; the Towns of Lewis, Leyden, … million decline in the general fund balance. The school lunch fund was not self-sufficient and required advances and … Take the necessary steps to ensure that the school lunch fund becomes self-sufficient, such as increasing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… not provided with support for amounts billed or detailed descriptions of the services provided. Key Recommendations … billed at agreed-upon rates and are supported by detailed descriptions of the work performed. …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overTown of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… financial operations, the Town's procurement practices and claims auditing process and internal controls over the Justice Court's financial operations for the period January 1, 2015 … approximately $985,000. Key Findings The Town's accounting records were incomplete and inaccurate. The current and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350