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Village of Fleischmanns – Water Fund (2013M-151)
… to March 13, 2013. Background The Village of Fleischmanns is located in the Town of Middletown in Delaware County. The Village is governed by a five-member Board of Trustees, which is composed of a Village Mayor and four Trustees. The …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
Determine if the Sea Breeze Volunteer Fire Association Inc Association Board provided adequate oversight of financial operations
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightTown of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… 1, 2012, through June 14, 2013. Background The Town of Grand Island is located in Erie County and has a population … Town of Grand Island Internal Controls Over Fuel Purchases 2013M182 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Town of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)
… Supervisor and four Board members - governs the Town. The Lake Hadlock Park District, which was created on October 21, … 2011 expenditures were $468,021. Key Finding The Lake Hadlock Dam, which is located in the Lake Hadlock Park District, was under repair from September …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… accurately completed bank deposit slips and activity logs. Of the collections we reviewed, $82,592 (95 percent) were not supported by a duplicate press-numbered receipt. Twenty-one of the 24 ECA clubs did not maintain ledgers. Deposit slip …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activityDiNapoli: MTA's Future Unthinkable Without Aid From Washington
… New York State Comptroller Thomas P. DiNapoli released the following statement in response to the Metropolitan Transportation Authority's … of its plans for severe cuts and other measures, if it does not receive needed federal assistance: “The MTA is … New York State Comptroller Thomas P DiNapoli released the following statement in response to the Metropolitan …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-mtas-future-unthinkable-without-aid-washingtonTown of Oppenheim – Town Clerk Operations (2014M-248)
… Purpose of Audit The purpose of our audit was to examine the Clerk’s operations for the period January 1, 2013 through … The purpose of our audit was to examine the Clerks operations for the period January 1 …
https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248Town of Berkshire – Town Clerk (2014M-230)
… through June 13, 2014. Background The Town of Berkshire is located in Tioga County and has a population of approximately 1,400. The Town is governed by an elected five-member Town Board. Budgeted … for all moneys received where no other form of receipt is available. Report all collected and disbursed moneys to …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Town of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
… our audit was to review the Supervisor’s financial records and reports for the period January 1, 2012 through July 8, … Background The Town of Barre is located in Orleans County and had a population of 2,025 as of the 2010 census. The Town … records. The Board did not approve interfund transfers and the transfers were not always repaid in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… of Fire Commissioners (Board) monitored financial activity and ensured appropriate records and reports were maintained and filed timely. Key Findings While the Board monitored … of Fire Commissioners Board monitored financial activity and ensured appropriate records and reports were maintained …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Town of Lincoln - Disbursements (2022M-198)
… whether the Town of Lincoln (Town) Town Board (Board) and Town Supervisor (Supervisor) ensured that disbursements were supported and approved. Key Findings The Board and former Supervisor did not ensure that disbursements were … Determine whether the Town of Lincoln Town Town Board Board and Town Supervisor Supervisor ensured that disbursements …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198North Greenbush Common School District – Claims Auditing (2022M-112)
… was not dated. Seven claims totaling $201,609 showed no evidence of audit and approval. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112Buffalo Collegiate Charter School – Credit Cards (2022M-69)
… pre-approved these charges as required by the policy. The Head of School and other School officials circumvented the …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Niagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
Determine whether the Niagara County County Department of Weights and Measures Department completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)
Determine whether the Nassau County County Weights and Measures Division Division completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9Washington County – Consumer Protection: Accuracy of Weights and Measures (S9-24-4)
… required by New York State Department of Agriculture and Markets regulations and article 16 of the New York State … Agriculture and Markets Law (AML).As a result, consumers are at increased risk of paying more than necessary for goods … devices that we reviewed were not inspected as required. There was no system in place to maintain a complete and …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/washington-county-consumer-protection-accuracy-weights-and-measures-s9-24-4Madison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)
… measuring devices used to price goods and whether complete records were maintained. Key Findings The Director of … devices or maintain complete inspection or inventory records as required by New York State Department of … measuring devices used to price goods and whether complete records were maintained …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… adequate inventory records for information technology (IT) equipment and developed an IT contingency plan. Key Findings BOCES officials did not … network user accounts, maintain complete and accurate IT inventory records and develop an IT contingency plan. As a …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyLocal Road Conditions in New York State
… issued by the Office of the New York State Comptroller in January 2022, Locally Owned Roads by the Numbers , … roads eligible for federal funding. The data was collected in 2019 and 2020, and represents just over 25,500 lane-miles, … about 13 percent of the 192,500 locally owned lane-miles in New York State – a percentage that varies quite a bit from …
https://www.osc.ny.gov/local-government/local-road-conditions-new-york-stateCenter Moriches Union Free School District – Payroll (2024M-155)
… totaling $100,103 were accurately paid. We questioned the reasonableness of payments for 258 chaperoning and sports …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155