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Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… in Washington County and has a population of approximately 650 residents. The Town is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Village of Forestville – Water Fund (2012M-207)
… Purpose of Audit The purpose of our audit was to review the financial management of the water fund and the … Key Findings The Board authorized substantial improvements to the Village’s water system and obtained funding for the … Facilities Corporation without first identifying a plan to pay for the related debt. Although the Board raised water …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… examine disbursements and the real property tax and water rent billings and collections for the period June 1, 2010, to … and accurate records to detail real property tax and water rent billings and collections. Deposits were not made timely … by the Board. Segregate duties within the tax and water rent collection process so that one individual is not …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Village of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… proper accounting and reporting of financial activities. Bank reconciliations were not documented for Justice Harrison’s account, and monthly bank reconciliations of Justice Portin’s account showed a …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132Village of Middleport – Water and Sewer Rents (2013M-313)
… Purpose of Audit The purpose of our audit was to review the Village’s water and sewer rent activity for the … the Board and only two had been sufficiently documented as to the rationale for the adjustments. The Clerk-Treasurer … and subsidiary accounts and a billing software application to record water and sewer financial activity. This …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313City of Troy – Budget Review (B5-13-20)
… money for contingencies to provide adequate flexibility to pay for unanticipated costs. The City’s 2014 proposed budget …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20Town of York – Budgeting and Financial Oversight (2014M-181)
… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting practices and financial oversight for … The purpose of our audit was to examine the Towns budgeting …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181Town of Dansville - Board Oversight (2014M-115)
… of the Supervisor, Clerk or Tax Collector, which would have helped to detect any discrepancies. Our tests of cash … multiyear financial and capital plan, and it did not have any other mechanism in place to adequately address the … capital needs. The plan should be monitored and updated on an ongoing basis. …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-dansville-board-oversight-2014m-115Town of Ellicott – Justice Court (2015M-111)
… activity, and the full-time Court clerk did not notify the DMV of unresolved tickets in a timely manner. The Board did … any variances. Periodically review and reconcile the DMV pending-ticket log with the Court’s caseload activity to … timely manner and ensure that the Court clerks update the DMV records of tickets that have been paid. Perform, or hire …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/11/13/town-ellicott-justice-court-2015m-111Town of Clarkson – Budgeting and Board Oversight (2013M-339)
… review the Town’s budgeting practices and Board oversight for the period January 1, 2012 through July 11, 2013. … Findings The Board did not develop policies or procedures for budgeting practices and, as a result, repeatedly adopted budgets with unrealistic estimates for revenues, expenditures and appropriated fund balance. …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339State Comptroller DiNapoli Releases School Audits
… District , Ossining Union Free School District , Pine Bush Central School District and the Stillwater Central … exceeding the 4 percent statutory limit. Pine Bush Central School District – Claims Audit Process (Orange … School District Ossining Union Free School District Pine Bush Central School District and the Stillwater Central …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-1DiNapoli: Pharma Company Agrees To Bar Its Drugs From Use In State Executions
… and is asking any states that might have its products on hand for such purposes to return them. The company … shareholder request at Mylan Pharmaceuticals calling on the company to explain its policy regarding the use of its … assets of the New York State and Local Retirement System on behalf of more than one million state and local government …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-pharma-company-agrees-bar-its-drugs-use-state-executionsCity of Lockport – Budget Review (B24-1-8)
… [ read complete report – pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2025. Background Chapter 332 of the Laws of 2014, as … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8Truxton Fire District – Audit Follow-Up (2022M-123-F)
… pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the Truxton Fire District’s (District) progress, as of … The purpose of our review was to assess the Truxton Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/20/truxton-fire-district-audit-follow-2022m-123-fState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … saved $4,246 in fuel costs if they had used the New York State Office of General Services contract pricing option. The … modest progress implementing corrective actions. Track state and local government spending at Open Book New York . …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Charlton – Procurement (2022M-5) Town officials did not …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… School District and the Peru Central School District . "In an era of limited resources and increased accountability, … easy-to-use website was created to promote transparency in government and provide taxpayers with better access to …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… audits of Oneonta City School District , Quogue Union Free School District , Voorheesville Central School District … process and provided adequate oversight. Quogue Union Free School District – Financial Condition Management … audits of Oneonta City School District Quogue Union Free School District Voorheesville Central School District …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School District Audits
… not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be … auditors reviewed. Also, officials did not record journal entries in a timely manner. Only four of the 349 journal … aid payments ranging from $49,607 to $345,221. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School District Audits
… or that tuition charges have been calculated correctly. As a result, the school did not correctly calculate state aid … totaling $39,891,644. Auditors compared the balances for each reserve to its historical expenditures and planned … use and found three of them (capital, retirement and employee benefits) to be reasonably funded. However, based on …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits