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Village of Clinton – Financial Management (2014M-316)

… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the … reconcile all cash balances in the accounting records to bank balances monthly and establish and maintain …

https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316

Town of Webb Union Free School District – Fund Balance (2016M-140)

… taxpayers. Develop realistic budgeted appropriations based on prior year’s results and anticipated operations to avoid …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140

Washingtonville Central School District – Reserve Funds (2014M-45)

… and part of the Towns of Cornwall, Hamptonburgh and New Windsor in Orange County. The District operates five schools …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45

Fonda-Fultonville Central School District – Reserves Management (2021M-157)

… Determine whether the Board of Education Board properly managed reserve funds …

https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157

Gates-Chili Central School District - Financial Management (2019M-53)

… complete report - pdf] Audit Objective Determine whether the Board and District officials adopted realistic budgets … and reserves. Key Findings District officials circumvented the statutory limit on surplus fund balance by making more … million in appropriated fund balance as a funding source. The tax certiorari and unemployment insurance reserves were …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53

South Butler Fire District – Board Oversight of Financial Operations (2020M-155)

… adequate oversight of the District’s financial operations and did not adopt or enforce key financial policies. As a … lacked guidance to adequately perform financial duties and thus: did not maintain sufficient banking or purchasing records, funded and disbursed money from reserves without authorization and …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155

Town of Humphrey – Financial Management (2013M-116)

… appropriations total $557,004, funded primarily by real property tax, sales tax, and State aid. Key Finding We reviewed the general and …

https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116

York Central School District – Financial Management (2022M-96)

… totaling more than $1 million is overfunded and may be enough to pay annual claims for 132 years. The District did not have a written multiyear financial plan and comprehensive capital plans. As a result, more real property taxes were levied than was …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96

Lancaster Central School District – Financial Management (2022M-37)

… report - pdf] Audit Objective Determine whether the Lancaster Central School District (District) Board of … our comment on issues raised in the District’s response. 1 Lancaster Central School District – Financial Condition … Determine whether the Lancaster Central School District District Board of Education …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37

Town of Covington – Tax Collection Remittance (P1-24-24)

… Objective Determine whether the Town of Covington (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit collections to the Town … finance Town and County operations in a timely manner. The Tax Collector did not remit taxes to the Supervisor at least …

https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0

Rensselaer County Industrial Development Agency – Payments in Lieu of Taxes (2021M-74)

… Development Agency (RCIDA) officials ensured payments in lieu of taxes (PILOTs) were properly billed, collected and … an inconsistent payment calculation process that resulted in two projects being overbilled a total of $170,842 and two … Development Agency RCIDA officials ensured payments in lieu of taxes PILOTs were properly billed collected and …

https://www.osc.ny.gov/local-government/audits/county/2025/01/24/rensselaer-county-industrial-development-agency-payments-lieu-taxes-2021m-74

Comptroller DiNapoli Releases Municipal Audits

… issued. Town of Crown Point – Town Clerk/Tax Collector (Essex County) The clerk did not remit real property taxes …

https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0

Conesus No. 1 Fire District – Internal Controls (2014M-46)

… 2014 budget totaled $132,602, funded through real property tax revenue. Key Findings Although the Board has adopted a …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46

Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)

… through 2016-17 budgets overestimated appropriations by an average of 9 percent over these years and did not include … and capital plans. District officials retained an annual average of $798,735 in the debt service fund over the past …

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-state