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Town of East Hampton – Budget Review (B18-7-9)
… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9BOCES Milk Bidding (2018-MS-2)
… [pdf] , Dutches [pdf] , Onondaga-Cortland-Madison [pdf] , and Monroe 2-Orleans [pdf] . Audit Objective Determine … Bidding cooperatively: Maximized buying volume and allowed districts to receive the lowest price for … buying volume. BOCES officials’ responses to our findings and recommendation are in Appendix B. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2DiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… The State Education Department’s (SED) weak enforcement of … investments — at risk, an audit released today by State Comptroller DiNapoli found. “Lax oversight allowed … both students and taxpayers. Like other agencies, the State Education Department’s resources are stretched, but it …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleState Comptroller DiNapoli Releases Municipal & School Audits
… performed throughout the project. Work associated with six change orders totaling $65,537 was completed without the …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Oversight of School Fire Safety Compliance
… including: electrical hazards such as overloaded power strips and extension cords; missing or outdated fire …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/oversight-school-fire-safety-complianceState Comptroller DiNapoli Releases Municipal & School Audits
… $70,042 were not adequately supported, and $62,903 in discretionary purchases did not follow any specific … did not ensure that credit card charges were reconciled in a timely manner and audited. Auditors reviewed 680 credit … were not provided to finance town and county operations in a timely manner. The tax collector did not remit taxes to …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsOversight of Complaint Activity
… and regulations to ensure utility consumer protections are enforced, including applying monetary penalties and other … than just individual consumers. Currently, these issues are directed to individual Department units with little or no documented follow-up to ensure broader issues are addressed. The Commission generally does not fine …
https://www.osc.ny.gov/state-agencies/audits/2017/02/01/oversight-complaint-activityComptroller DiNapoli Releases State Audits
… account funds prior to transfer to the state treasury. In addition, the same person signs checks, maintains the … as a result of increased credit card usage, the activity in the Home Office Advance Account, with an authorized … $57,000 of reimbursements for 282 travel advances in 2011-12 to approximately $9,000 of reimbursements for 65 …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-state-auditsTown of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… the town complies with various laws and maintaining the public’s trust. The Town Board’s (Board’s) 2025 calendar-year … Audit Summary The former Supervisor, who resigned in October 2024, did not maintain a central accounting system … audit of, the Supervisor’s records and reports as required by New York State Town Law (Town Law) Section 123.Had the …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68Town of Colden – Highway Operations (2017M-127)
… than necessary for a dump truck and purchasing $32,000 in road materials without obtaining competitive bids. The Board …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127Yorktown Central School District – Procurement and Claims Processing (2017M-177)
… 31, 2017. Background The Yorktown Central School District is located in the Towns of Yorktown, New Castle and … The District, which has approximately 3,400 students, is governed by an elected seven-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mTown of Erwin – Justice Court (2017M-266)
… Purpose of Audit The purpose of our audit was to determine whether the Town Justices ensured receipts were … the Traffic Safety Law Enforcement and Disposition reports to identify Department of Motor Vehicle (DMV) reporting …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266Canastota Central School District – Payroll (2016M-56)
… The Canastota Central School District is located in the Towns of Fenner, Lenox, Lincoln, Smithfield and Sullivan in Madison County. The District, which operates three schools … to the former Superintendent that was not provided for in the employment contract. Key Recommendation Review the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56Saratoga Springs City School District – Fund Balance (2016M-99)
Saratoga Springs City School District Fund Balance 2016M99
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99Dryden Central School District – Financial Condition (2013M-396)
… Review all reserve balances and determine if the amounts reserved are necessary, reasonable and in compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Herkimer County Community College - Procurement (2019M-186)
… complete report - pdf] Audit Objective Determine whether College officials use competitive methods when procuring … with purchasing procedures and is not communicated to all College staff involved in the purchasing process. The … competition for professional services and insurance. The College purchased goods and services totaling $474,514 and …
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186Town of New Windsor – Information Technology (2020M-137)
… report - pdf ] Audit Objective Determine whether Town of New Windsor (Town) officials ensured information technology … plan. Ensure online banking agreements comply with New York State General Municipal Law (GML). Sensitive … Determine whether Town of New Windsor Town officials ensured information technology IT …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137Glens Falls Housing Authority – Tenant Rents (2014M-370)
… for processing tenant rents were not adequately segregated and compensating controls were insufficient. Rent money was not adequately secured and was not always deposited in a timely manner. Receipts for … oversight. Ensure the timely deposit of tenant rents and that the clerk’s file cabinet is securely locked. Ensure …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370State Comptroller DiNapoli Releases Municipal Audits
… limit. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditsTown of Murray – Capital Projects (2014M-086)
… did not adequately oversee the Town’s accounting firm’s work. Debt proceeds for two water districts were … a separate bank account as required by the Local Finance Law. Key Recommendations Establish a maximum authorized … project. Oversee and monitor the work of the accounting firm to ensure that accounting records are complete and …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086