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Town of Berkshire – Justice Court Operations (2016M-425)
… 25, 2016. Background The Town of Berkshire is located in Tioga County and has a population of approximately 1,400. … Neither Justice properly pursued collections for those cases where defendants failed to appear in Court, and these … for the Town. The current Justice did not record new cases in the accounting software. The current Justice did not …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425Lancaster Central School District – Financial Management (2022M-37)
… Audit Objective Determine whether the Lancaster Central School District (District) Board of Education (Board) and … raised in the District’s response. 1 Lancaster Central School District – Financial Condition (2016M-101) … Determine whether the Lancaster Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Marathon Joint Fire District – Investment Program (2023M-76)
… solicit interest rate quotes that may have resulted in higher interest earnings. As a result of our audit, the Board subsequently approved an investment policy in March 2023 and invested $653,000 into an investment fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Bolivar-Richburg Central School District - Financial Management (2019M-17)
… balance that was not used to finance operations during our audit period. As of June 30, 2018, surplus fund balance … statutes. District officials generally agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our comment on an issue raised in the District’s response …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17East Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… terms and if leave was properly tracked. Key Findings Payroll calculation errors cost the District $3,638 and … had eight time sheets that were missing. The former payroll supervisor worked overtime hours that were not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mTown of Brownville Joint Fire District - Board Oversight (2018M-207)
Determine whether the Board provided adequate oversight of District financial operations
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Town of Frankfort - Board Oversight (2018M-58)
… to help oversee the former Supervisor’s work. Our tests of check disbursements totaling $1.4 million disclosed three … action. 1 Refer to our prior audit report, Town of Frankfort – Supervisor’s Fiscal Responsibilities … Town of Frankfort Board Oversight 2018M58 …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… Key Findings Accounting records were not accurate as of December 31, 2017. Cash accounts were incorrectly … 45 general ledger accounts did not comply with the Office of the State Comptroller’s (OSC) uniform system of accounts for fire districts. 1 District officials did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mMadison County - Claims Audit and Payment Process (2019M-142)
… withdraw $1.9 million in monthly payments from a County bank account. Key Recommendations Ensure all claims are … when required by law. Ensure all claims contain sufficient detail and supporting documentation prior to approval. Ensure … credit card vendor to directly withdraw funds from County bank accounts. County officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Town of Oxford – Financial Condition (2024M-135)
… accumulated over time. The Board is responsible for managing and controlling the Town’s financial affairs, … chief fiscal officer and budget officer. He is responsible for providing the Board with financial reports. The Town’s … AFRs in a timely manner, which OSC would have analyzed for possible fiscal stress. Using our recalculated results of …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Three Indicted in Multi-State Prescription Fraud Ring
… Medicaid fraud undermines a vital program that provides health care to people in need. My thanks to Acting U.S. … the Federal Bureau of Investigation and the Department of Health and Human Services for their partnership in protecting … Agent in Charge Naomi Gruchacz with the U.S. Department of Health and Human Services Office of Inspector General …
https://www.osc.ny.gov/press/releases/2025/08/three-indicted-multi-state-prescription-fraud-ringOversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency
… the facility deficiencies we identified through our site visits, OTDA officials detailed organizational, legal, …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residencySteuben County – Financial Management (2025M-127)
… taxpayers and residents. For example, over the last four calendar years 2021 through 2024, the Legislature authorized …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127Town of Palermo – Transparency of Fiscal Activities (S9-25-22)
… of Palermo (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial … records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State … Town of Palermo Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22Town of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… the Program The Supervisor, as chief fiscal officer, is responsible for receiving, disbursing and retaining … agreed with our recommendations, and their response is included in Appendix B. We conducted this audit pursuant …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… our audit period through August 7, 2024 to conduct a walkthrough at the District. Understanding the Audit Area A capital asset is generally defined as an asset that has a useful life of … value of $419,538 (87 percent) were not included in the District’s inventory list. In addition, we selected 50 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23Lawrence Union Free School District – Financial Management (2025M-115)
… A key measure of a school district’s financial condition is its level of fund balance, which represents the difference … Department to report their revenues and expenditures. It is based on the State Comptroller's uniform system of …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115Town of Coventry – Transparency of Fiscal Activities (S9-25-32)
… of Coventry (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial … records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State … of Coventry Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-coventry-transparency-fiscal-activities-s9-25-32DiNapoli Releases Lower Manhattan Economic Snapshot
… attacks on September 11, 2001 killed 2,753 people in Lower Manhattan, leaving the nation devastated and Lower Manhattan struggling to rebuild. Fifteen years later, Lower Manhattan continues to recover as it evolves into a … attacks on September 11 2001 killed 2753 people in Lower Manhattan leaving the nation devastated and Lower Manhattan …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-lower-manhattan-economic-snapshotGreenburgh Central School District – Procurement (2024M-147)
… to 32 vendors for time and materials contracts during our audit period. Audit Summary District officials generally … contract or bid terms. District officials agreed with our recommendations and indicated they have initiated … in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix C. The …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/greenburgh-central-school-district-procurement-2024m-147