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Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… period July 1, 2011, to February 27, 2013. Background A charter school is a public school financed by local, State, … Article 56. The Child Development Center of the Hamptons Charter School (School) is governed by a seven member Board … Child Development Center of the Hamptons Charter School Financial Management 2013M98 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementVillage of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… Purpose of Audit The purpose of our audit was to review the Village’s financial and information technology … Board has not implemented adequate compensating controls to address the lack of segregation of duties performed by the … daily, and copies of data are stored at a secure off-site location. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… Scotia is located in the Town of Glenville in Schenectady County and has approximately 7,700 residents. The Village is … not participate in the New York State Department of Motor Vehicle (DMV) Scofflaw Program for addressing unpaid … the computerized accounting records agrees with the bail on deposit in the bail bank account. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Town of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management and the internal … The Clerk also does not provide monthly reports timely to the Supervisor, or perform a monthly accountability of cash to liabilities. The method of providing ambulance services to …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsVillage of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… supporting two of the six payments to an office supply store. The Deputy Treasurer could not explain these … Follow-up on overpayments made to the office supply store and seek reimbursement if applicable. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150Ethelbert B. Crawford Public Library – Disbursements (2013M-222)
… transfers totaling $494,817 out of the Library’s general checking account during our audit period, which is not … electronic transfers of funds out of the Library’s general checking account. Ensure that public works contracts are …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222Town of Pittsfield – Disbursements (2013M-82)
… and identified four employees − who received gross pay totaling $886 − that did not have an approved timesheet … we found no evidence that the Board approved the pay rates of the three transfer station employees, who were …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Clerk-Treasurer and established internal controls over … Village of Red Creek Board Oversight of the ClerkTreasurer and Water Operations 2014M173 …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Newark School District Public Library – Board Oversight (2014M-54)
Newark School District Public Library Board Oversight 2014M54
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected Town financial operations for the period January 1, 2011, to September 30, 2012. Background The Town of Coeymans is … The payroll clerk’s duties include making changes to salaries and wages but she is also capable of submitting …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186City of Lockport – Fiscal Stress (2013M-330)
… serves approximately 21,165 residents. The elected Common Council is the legislative body responsible for managing City operations. The City’s … balances to ensure that reports provided to the Council members and other City officials provide a realistic …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330DiNapoli: Priceline Commits to Improve Gender and Racial Diversity on its Board of Directors
… a number of companies including FleetCor Technologies and LinkedIn. DiNapoli has filed similar proposals with 17 …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-priceline-commits-improve-gender-and-racial-diversity-its-board-directorsState Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of Chestertown Volunteer Fire Company , Town of Ithaca and the Town of … is being spent appropriately and effectively." Chestertown Volunteer Fire Company – Financial Operations (Warren County) … today announced his office completed audits of Chestertown Volunteer Fire Company Town of Ithaca and the Town of …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0Town of Hempstead Local Development Corporation – Audit Follow-Up (2021M-37-F)
… with standard project procedures. However, it did not set clear and specific goals when approving projects. The … action. As a result, the Board continues to not set clear and specific goals when approving projects. …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2025/09/26/town-hempstead-local-development-corporation-audit-followRidge Fire District – Audit Follow-Up (2021M-165-F)
… of Review The purpose of our review was to assess the Ridge Fire District’s (District) progress, as of September … in implementing our recommendations in the audit report Ridge Fire District – Board Oversight of Treasurer’s Fiscal … The purpose of our review was to assess the Ridge Fire Districts District progress as of September 2025 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ridge-fire-district-audit-follow-2021m-165-fMonsey Fire District – Audit Follow-Up (2020M-62-F)
… October 2025, in implementing our recommendations in the audit report Monsey Fire District – Board Oversight … recommendation. 1 During our audit, and at the time of the audit report’s release, the AFR was known as the Annual … of October 2025 in implementing our recommendations in the audit report Monsey Fire District Board Oversight 2020M62 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-fMontauk Fire District – Audit Follow-Up (2024M-117-F)
… audited to comply with statutory requirements. Mandated annual audits of the District’s financial or length of service award program (LOSAP) records were not performed since 2019. … Annual Financial Report (AFR) for fiscal years 2021, 2022 and 2023, and filed the 2020 AFR nearly 1,200 days late. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/montauk-fire-district-audit-follow-2024m-117-fCrown Point Fire District – Audit Follow-Up (2024M-29-F)
… Review The purpose of our review was to assess the Crown Point Fire District’s (District) progress, as of October … implementing our recommendations in the audit report Crown Point Fire District – Board Oversight (2024M-29), released in … The District serves residents in the Town of Crown Point in Essex County. The elected five-member Board governs …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/crown-point-fire-district-audit-follow-2024m-29-fUpper Jay Fire District – Audit Follow-Up (2023M-24-F)
… reports. The Treasurer also served as the District's Secretary during our audit period. The Secretary is responsible for recording the proceedings of …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/upper-jay-fire-district-audit-follow-2023m-24-fState Comptroller DiNapoli Releases Municipal & School Audits
… could not be located. The missing assets included laptops, digital cameras, computer monitors and televisions. Auditors …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0