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Town of Spencer – Disbursements (2025M-35)
… adequate oversight of non-payroll disbursements? Audit Period January 1, 2023 – September 30, 2024 Understanding the … totaling approximately $2.1 million during the audit period. It is the responsibility of the Board to conduct a … and deliberate audit of all claims paid during the audit period. As a result, we identified claims being paid without …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… claimed excess BOCES aid for their component districts for facility rental costs. This occurred because they improperly included total facility rental revenue received by BOCES without deducting … claimed excess BOCES aid for their component districts for facility rental costs This occurred because they improperly …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22Cuba-Rushford Central School District – Cafeteria Purchases (2025M-28)
… to provide meals and refreshments for students, sell a la carte items in the District’s two cafeterias, and cater …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28Town of Sherburne – Budgeting (2025M-3)
… funds, which are the general fund town-wide (TW), highway fund TW, general fund town-outside-village (TOV) and highway fund TOV. The Town’s 2024 budgeted appropriations were as follows: General fund TW: $504,700 Highway fund TW: $615,300 General fund TOV: $70,600 Highway …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Town of Bethlehem – Information Technology (2025M-25)
… and loss? Audit Period January 1, 2023 – November 30, 2024 Understanding the Program Town employees and officials … did not develop and adopt an IT contingency plan or breach notification policy, periodically test data backups or provide employees with security awareness …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25School Districts – Lead in Water: Testing and Reporting (2025-MS-2)
… water outlets for lead contamination in Cycle Two, Only one developed and maintained a complete sampling plan, Only one had a complete remedial action plan in place, and Just one reported testing results to all required parties within …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/31/school-districts-lead-water-testing-and-reporting-2025-ms-2Henrietta Fire Company, Inc. – Board Oversight (2025M-71)
… report – pdf] Audit Objective Did the Henrietta Fire Company, Inc. (Company) Board of Directors (Board) provide adequate … managed. Adequate oversight includes ensuring that Company officials maintain comprehensive records, … Did the Henrietta Fire Company Inc Company Board of Directors Board provide adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71Village of Weedsport – Financial Management (2025M-76)
… Audit Objective Did the Village of Weedsport (Village) Board of Trustees (Board) effectively manage fund balance? Audit Period March 1, … rating, and enables long-term financial planning. The Board is responsible for managing the Village’s fund balance, … Did the Village of Weedsport Village Board of Trustees Board effectively manage fund balance …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76Cincinnatus Fire District – Board Oversight (2025M-77)
… the 2025 adopted budget. Understanding the Audit Area A fire district board is responsible for providing proper … the District did not have clear guidelines for defining how much fund balance should be maintained or how it should be monitored. Lastly, when Board members do not complete the required fiscal oversight training, they …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/cincinnatus-fire-district-board-oversight-2025m-77Beekmantown Fire District No. 1 – Investment Program (2025M-69)
… to manage finances more effectively and help ensure that funds are not only safe but also available when needed. This structured approach can help officials optimize how funds are managed, leading to better financial health and … may earn more investment earnings on available surplus funds, which ultimately can benefit taxpayers. During the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69Village of Churchville – Financial Management (2025M-128)
… [read complete report – pdf] Audit Objective Did the Village of Churchville (Village) Board of Trustees (Board) effectively manage fund balance? … Did the Village of Churchville Village Board of Trustees Board effectively manage fund …
https://www.osc.ny.gov/local-government/audits/village/2026/02/13/village-churchville-financial-management-2025m-128Village of Victory – Records and Reports (2025M-94)
… and reports? Audit Period June 1, 2023 – February 28, 2025. We expanded the audit period back to May 31, 2019, and forward to September 10, 2025, to review the Annual Financial Report (AFR) filing … information such as amounts budgeted for real property tax revenue and all budget amendments approved by the Board or …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-victory-records-and-reports-2025m-94DiNapoli: Number of Domestic Violence Victims Rises in 2022
… The number of domestic violence victims increased in 2022 by 8.5% in New York City and 8.7% in the rest of New … Need for Domestic Violence Services On the Rise The number of calls received by domestic violence and sexual … The number of domestic violence victims increased in 2022 by 85 …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-number-domestic-violence-victims-rises-2022State Comptroller DiNapoli Releases School District Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits have been issued
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-auditsNY State Comptroller DiNapoli Announces Appointment of Interim Emerging Managers Director
… believe that I leave the Emerging Manager program in good hands with Sly at the helm.” A photo of McClearn is …
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-announces-appointment-interim-emerging-managers-directorState Comptroller DiNapoli Releases Municipal & School Audits
… and capital needs and has not outlined its intentions for financing future capital improvements or equipment … were not assured the board was effectively monitoring airport operations and financial condition. For the past five years, the total airport operating deficits exceeded $293,000. In addition, …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… not receive $453,029 in rebate revenue for the period of Jan. 1, 2014 through Dec. 31, 2018. In a follow-up, auditors … government financial records, track state contracts, and find commonly requested data. …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Audits
… to children with disabilities who are 3 and 4 years old. The New York City Department of Education refers … these services through rates set by SED. For the fiscal year ended June 30, 2018, auditors identified $199,372 in … the fiscal year ended June 30, 2015, auditors identified $22,713 in costs that Kids First reported on its CFR that did …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-audits-0DiNapoli: State Pension Fund Adds $350 Million to Investment Funds Geared to New York Companies
… The New York State Common Retirement Fund (Fund) is committing another $350 million to two investment … State Comptroller Thomas P. DiNapoli, trustee of the Fund, announced today. “The In-State Program has helped … The New York State Common Retirement Fund Fund is committing another $350 million to two …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-state-pension-fund-adds-350-million-investment-funds-geared-new-york-companiesState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … information on 140,000 state contracts, visit Open Book New York . The easy-to-use website was created to promote … New York State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits