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Monroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… services for the period July 1, 2014 through April 26, 2016. Background The Monroe 1 Board of Cooperative … for the 2015-16 fiscal year totaled approximately $129.26 million. Key Findings The purchasing policy and …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesEast Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… Purpose of Audit The purpose of our audit was to examine the District’s … serves a one square mile area with approximately 1,200 homes and businesses. The District’s general fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112Cortlandville Fire Department – Internal Controls (2014M-3)
… November 2013 the Treasurer had not recorded the monthly lottery transactions since February 2013. The board did not … Implement mitigating controls over the Treasurer’s and Lottery Account Clerk’s financial activities, such as …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3City of Yonkers – Budget Review (B6-14-14) - Revised
… begin to fall short of expectations. If the red light camera legislation is not approved, reduce expenditures to …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revisedTown of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… The purpose of our audit was to evaluate the District’s financial condition and controls over procurement for the … District, which provides refuse collection and recycling pickup services to more than 55,000 households and commercial … 2013 and 2015, none of which was used. The District's unrestricted fund balances ranged from 78 to 85 percent of …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mBaldwinsville Central School District – Financial Management (2016M-65)
… 2015. Background The Baldwinsville Central School District is located in the Towns of Clay, Lysander and Van Buren in … operates eight schools with approximately 5,500 students, is governed by an elected nine-member Board of Education. The … the amount of the District’s unrestricted fund balance is in compliance with the Real Property Tax Law statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65Town of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… 2011, to June 22, 2012. Background The Town of Rhinebeck is located in Dutchess County. The Town is governed by an elected Town Board which comprises a Town … or alter the computer configuration. Although data is backed up in the Clerk’s office and Finance Department, …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyAusable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… Essex and Franklin Counties. The District is governed by the Board of Education which comprises seven elected … receipts were not properly accounted for, were substituted by the open swim program coordinator with personal checks and … to employees for the District’s financial applications, as directed by the District’s technology controls policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedVillage of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… September 30, 2014. Background The Village of Sag Harbor is located in the Towns of East Hampton and Southampton in … and has a population of approximately 2,100. The Village is governed by an elected five-member Board of Trustees. … assistant Court clerk are adequately segregated. Where it is not practical to segregate duties, the Justices should …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107City of Rome – Internal Controls Over Capital Projects (2012M-248)
… 1, 2010, to December 31, 2011. Background The City of Rome is located in Oneida County and has a population of … 33,700 residents. The eight-member Common Council is the City’s legislative branch and comprises the elected … in a timely manner and any cash or deficit remaining is accounted for properly. …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248Town of Mamakating – Records and Reports (2015M-164)
… January 23, 2015. Background The Town of Mamakating is located in Sullivan County, has a population of approximately 12,000 and is governed by an elected five-member Town Board. The Town’s … Use interfund advances only when an operating fund is in need of short-term cash and ensure interfund advances …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164Rochester City School District – Budget Review (B20-2-1)
… 2018-19 and 2019-20 fiscal years. Background The District is located in Monroe County. Following the District’s … Findings Due to several inaccurate estimates, the District is on track to incur a 2019-20 budgetary deficit of … Our Office developed a two-part approach. The first effort is the recent review of the adopted budgets for the 2018-19 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1Town of Harmony – Justice Court (2014M-004)
… with remittances totaling more than $19,000 were untimely. 32 receipts totaling approximately $4,000 were deposited into … day of the succeeding month, as required. Ensure that all money is deposited in a timely manner, as required. … for audit. The Board should document its audit steps, results and required corrective action in the minutes of its …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/18/town-harmony-justice-court-2014m-004Town of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… and the Receiver had accumulated approximately $66,000 in taxpayer funds by the end of our audit period as a result of … purchases were competitively bid or received the required number of quotations. Key Recommendations Adopt adequate …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165City of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… affairs. The Board contracted with a consultant to handle day-to-day operations, which included collecting …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fGates Fire District – Audit Follow-Up (2024M-10-F)
… and Gates in Monroe County. The elected five-member Board is responsible for the general management and control of … financial and capital plans. The Board-appointed Treasurer is the District’s chief fiscal officer and is responsible for the custody, receipt, disbursement and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/gates-fire-district-audit-follow-2024m-10-fTiconderoga Joint Town/Village Fire District – Audit Follow-Up (2023M-182-F)
… The elected five-member Board governs the District and is responsible for its overall financial management. The Board-appointed Secretary-Treasurer is the chief fiscal officer and is responsible for receiving, distributing and accounting for …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/ticonderoga-joint-townvillage-fire-district-audit-follow-2023m-182-fState Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Town of Aurora , Town of Roseboom and the Town of Stafford . "In … is being spent appropriately and effectively." Town of Aurora – Real Property Acquisition and Sale (Erie County) … today announced his office completed audits of the Town of Aurora Town of Roseboom and the Town of Stafford …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-0South Butler Fire District – Audit Follow-Up (2020M-155-F)
… Towns of Butler and Savannah in Wayne County. The District is governed by an elected five-member Board, responsible for … financial operations. The Secretary/Treasurer (Treasurer) is the District’s chief fiscal officer and is responsible for receiving, disbursing and accounting for …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/south-butler-fire-district-audit-follow-2020m-155-fCUNY Bulletin No. CU-602
… of the changes to the TIAA Action Request (AC-1767) form Affected Employees Employees who have prior service … plan Background The TIAA Action Request (AC-1767) form is used to request a waiver of the suspense period or an … with a qualified employer sponsored retirement plan. This form has been updated to include additional information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-602-revised-form-tiaa-eligible-employees