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Yorktown Central School District – Procurement and Claims Processing (2017M-177)
… District procured goods and services in accordance with law and District policy and to determine whether payments for …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mPine City Fire District No. 1 – Board Oversight (2017M-166)
… mileage. Establish reserve funds in accordance with law. … Pine City Fire District No 1 Board Oversight 2017M166 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Pearl River Union Free School District – Competitive Procurement (2015M-363)
… when procuring goods and services in accordance with State General Municipal Law and the District’s purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Accounts Payable Advisory No. 25
… Medical information; and Other information protected by law. If a Business Unit has included in SFS any confidential …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-informationSaratoga Springs City School District – Fund Balance (2016M-99)
… understated because the District incorrectly restricted funds for the future payments of other post-employment …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99South Mountain Hickory Common School District – Financial Management (2022M-49)
… South Mountain Hickory Common School District (District) Trustee and District Treasurer (Treasurer) demonstrated … Trustee and Treasurer could have used surplus fund balance to reduce the tax levy, rather than increasing the 2021-22 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the Three State Fiscal Years Ended March 31, 2021
… a result of an accident. According to Vehicle and Traffic Law, the Department is responsible for tracking the expenses …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleLaurens Fire District – Financial Activities (2021M-43)
… an independent audit of its 2019 records, as required by law, or provide for an annual audit of the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43Glens Falls Housing Authority – Tenant Rents (2014M-370)
… was established pursuant to New York State Public Housing Law to provide low rent housing for qualified individuals. …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370Village of Arkport – Water Fund Financial Operations (2020M-45)
… and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45State Comptroller DiNapoli Releases Municipal Audits
… authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditsAppendix A — Volunteer Firefighter Training Approvals – Travel and Conference Expense Management
… General Municipal Law section 72-g provides that, subject to the rules and …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-volunteer-firefighter-training-approvalsTown of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
… York State General Municipal Law Article 18 as they relate to conflicts of interest. Improve oversight of the Clerk’s …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… with and follow the requirements General Municipal Law as they relate to conflicts of interest. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222Town of Murray – Capital Projects (2014M-086)
… a separate bank account as required by the Local Finance Law. Key Recommendations Establish a maximum authorized …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086Town of East Hampton - Budget Review (B19-7-10)
… 2008 and December 31, 2009. New York State Local Finance Law requires all local governments that have been authorized …
https://www.osc.ny.gov/local-government/audits/town/2019/11/08/town-east-hampton-budget-review-b19-7-10Herkimer County Community College - Procurement (2019M-186)
… policy and procedures do not address the solicitation of competition for professional services and insurance. The …
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186Afton Central School District –Management of Fund Balance and Reserves (2016M-134)
… amounts to unrestricted fund balance, where allowed by law, or other reserves established and maintained in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mFishers Island Union Free School District – Website Transparency (2023M-28)
… the Fishers Island Union Free School District (District) website provided the public with transparent and … Findings District officials did not ensure the District’s website provided the public with transparent and … they were required to include on the District’s website: External audit reports and corrective action plans …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Monticello Housing Authority – Housing Choice Voucher Programs (2016M-272)
… which was established pursuant to State Public Housing Law, is governed by a five-member Board of Commissioners. The …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/10/monticello-housing-authority-housing-choice-voucher-programs-2016m-272