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Town of Boylston – Financial Condition (2021M-69)

… 2020, the general fund’s surplus funds were $134,448, or 89 percent of actual expenditures. In addition, the highway …

https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69

Sidney Central School District - Financial Management (2019M-243)

Determine whether the Board and District officials properly managed fund balance

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243

Town of Locke – Financial Condition (2020M-111)

… funds and water district were excessive, ranging from 89 percent to 536 percent of actual expenditures. The Board …

https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111

Contract Submission System Guide for Public Authority Users

… Welcome to the New York State Contract Submission System (CSS) The … a parent and its subsidiary State authorities. Back to top How Do I…. Create a Contract Select when submitting an original …

https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-guide-public-authority-users

Village of Penn Yan – Procurement (2024M-152)

… Yan (Village) officials ensured Water Treatment Plant (WTP) procurements were made in accordance with Village policy … the best interest of ratepayers. For example, of the 195 WTP purchases totaling approximately $1.15 million that we … Seek competition for the procurement of all WTP goods and services not subject to competitive bidding. …

https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152

South Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)

… over the use of credit cards. The Company does not have a formal policy governing the use of credit cards. Company officials do not ensure that invoices for all credit card purchases are … credit card purchases, did not have adequate documentation on file. Key Recommendations Adopt and maintain a policy …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financial

Caton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)

… activity is properly recorded and reported and that Com …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financial

Orchard Park Central School District - Financial Management and Payroll (2018M-89)

… 2014-15 to 2017-18. Three teachers were paid stipends at rates not established by a collective bargaining agreement … necessary and reasonable. Ensure that all payments, pay rates and stipends are paid at rates established by a CBA, employment contract or Board …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payroll

Town of Delhi - Highway Department Leave Records (2020M-53)

… report - pdf] Audit Objective Determine whether Town of Delhi (Town) officials accurately maintained Highway … (Deputy) from 2015 through 2019 were overstated by a total of 362 hours valued at almost $8,000. Of this 272.5 hours was from leave time not being properly …

https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53

DiNapoli: Local Sales Tax Collections Grew by Over 14% in February Compared to Last Year

… growth in 2023, future collections may not grow at such a fast pace,” DiNapoli said. “With the nation and the state …

https://www.osc.ny.gov/press/releases/2023/03/dinapoli-local-sales-tax-collections-grew-over-14-february-compared-last-year

Rochester City School District – Budget Review (B20-2-1)

… [read complete report - pdf] Purpose of Budget Review The objective of this review was to provide an independent evaluation of the Rochester City School District’s (District) adopted …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1

Pine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)

… fund balance and identify opportunities for cost savings in transportation for the period July 1, 2011, through July 23, 2012. Background The Pine Bush Central School District is located in Orange, Sullivan, and Ulster … performance measures to evaluate the efficiency of bus routes. Reduce the number of bus routes to better utilize …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportation

Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)

… of our audit was to examine the Probation Department’s internal controls over financial operations for the period January 1, 2011, to September 30, 2012. Background Essex County is located in northeastern New York State and … whom also serves as the Chairman of the Board. The County’s budgeted general fund expenditures for the 2012 fiscal year …

https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operations

Comptroller DiNapoli Releases School and Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have … lacked adequate supporting documentation and seven claims for $4,100 were paid twice Rochester City School District – … deficit of approximately $40.5 million. Village of Windsor – Water Operations (Broome County) Village officials …

https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-and-municipal-audits

South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)

… with custodial titles, eight of 83 employees with bus driver titles and five of 55 employees with food service …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeeping

Saranac Central School District – Investment Program (2023M-89)

Determine whether Saranac Central School District (District) officials developed and managed a comprehensive investment program.

https://www.osc.ny.gov/files/local-government/audits/2023/pdf/saranac-central-school-district-2023-89.pdf

Village of Red Hook – Information Technology (2020M-89)

Determine whether Village of Red Hook (Village) officials ensured information technology (IT) systems were adequately secured and protected against unauthorized use, access and loss.

https://www.osc.ny.gov/files/local-government/audits/2021/pdf/red-hook-2020-89.pdf

Collection of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up)

… Permit Fees (Report 2014-S-52 ). About the Program The Department of Transportation (Department) is responsible for regulating the movement of … vehicles and loads on the State highway system through a permitting process that helps maintain highway safety and …

https://www.osc.ny.gov/state-agencies/audits/2019/09/27/collection-special-hauling-and-divisible-load-overweight-permit-fees-follow