Search

Village of Rhinebeck – Water Fees (2013M-311)

… Clerk’s duties were inadequately segregated, unpaid water bills were not accurately re-levied, water bills were not prepared in accordance with the Village’s local law, and the Board did not approve all customer account … bill finance charges are assessed in accordance with its local law, as written, or consider amending its local law to …

https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311

Holland Central School District – Claims Audit (2021M-210)

… Superintendent’s secretary as the Board’s claims auditor for 12 of 14 months. Key Recommendations Ensure that the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210

East Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)

… officials established eligibility for and maintained an inventory of textbooks loaned to nonpublic school students. Key Findings The District did not have adequate systems in place to verify that textbooks purchased for and loaned to … officials established eligibility for and maintained an inventory of textbooks loaned to nonpublic school students …

https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-school

State Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have … New York State Comptroller Thomas P DiNapoli today announced the following local government audits have …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1

Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)

… 2014. Background The Plattsburgh Public Library is located in the City of Plattsburgh in Clinton County. It is governed by an elected seven-member … for determining accountability over cash receipts recorded in the system or the cash register and stated that one …

https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8

Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)

… audit was to evaluate the Town’s management of the Park for the period January 1, 2011 through April 8, 2014. … Davis State Park. The Town’s budgeted appropriations for 2014 totaled approximately $17.4 million Key Findings The … Ensure that all fuel supplies are properly accounted for and do not allow employees to dispense fuel into their …

https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162

Smithtown Central School District – Capital Projects (2016M-202)

… Purpose of Audit The objective of our audit was to review capital projects for the period … Smithtown Central School District is located in the Town of Smithtown in Suffolk County. The District, which operates …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202

Town of Queensbury – Justice Court (S9-14-2)

… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December … Town of Queensbury Justice Court S9142 …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2

Onteora Central School District – Information Technology (2015M-92)

… The Onteora Central School District serves students in the Ulster County Towns of Hurley, Marbletown, Olive, …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92

Niagara Wheatfield Central School District – Financial Condition (2014M-364)

… in aid for costs associated with operating the Tuscarora Indian School, and there is at least an 18-month lag before …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364

Schoharie Central School District – Financial Condition (2013M-263)

… million. Key Finding Although the Board adopted budgets with revenues that were realistic and supported, expenditures … data. Discontinue the practice of adopting budgets with the appropriation of unexpended surplus funds that will … provides appropriate transparency of the budget process with public disclosure. …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263

Freeport Union Free School District – Financial Condition (2016M-300)

… 2012 through April 30, 2016. Background The Freeport Union Free School District is located in the Town of Hempstead, … Freeport Union Free School District Financial Condition 2016M300 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300

Village of Airmont – Claims Auditing (2024M-1)

… – pdf] Audit Objective  Determine whether the Village of Airmont (Village) Board of Trustees (Board) audited claims to ensure they were … documentation to ensure they were appropriate. One member of the Village Board would not respond to our emails.  We … Determine whether the Village of Airmont Village Board of Trustees Board audited claims to …

https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1

Copiague Union Free School District - Information Technology (2023M-150)

… District (District) officials properly managed nonstudent network user accounts and financial software access controls. Key Findings District officials did not properly manage nonstudent network user accounts and financial software access controls. … District District officials properly managed nonstudent network user accounts and financial software access controls …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150

Town of Bergen – Town Supervisor (2024M-30)

… – pdf] Audit Objective Determine whether the Town of Bergen (Town) Supervisor maintained complete and accurate … of $130,000 in payroll expenditures from the Byron-Bergen Library (Library). Key Recommendations Annually … Determine whether the Town of Bergen Town Supervisor maintained complete and accurate …

https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30

Town of Summit – Town Clerk (2024M-51)

… – pdf] Audit Objective  Determine whether the Town of Summit (Town) Clerk properly recorded, deposited and remitted … Determine whether the Town of Summit Town Clerk properly recorded deposited and remitted …

https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51

Merrick Union Free School District – Financial Management (2024M-64)

… report – pdf] Audit Objective  Determine whether the Merrick Union Free School District (District) Board of … Determine whether the Merrick Union Free School District District Board of …

https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64

DiNapoli: School District Tax Levy Cap at 2%

… today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments (excluding New … allow school districts and municipalities to override the cap. DiNapoli’s office calculated the inflation factor at … to rise.” The 2% allowable levy growth affects the tax cap calculations for 675 school districts and 10 cities with …

https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percent

Town of Elbridge – Payroll and Leave Accruals (2024M-141)

… report – pdf] Audit Objective  Determine whether Town of Elbridge (Town) officials accurately paid employees and … without having any information regarding the numbers of hours that employees worked, the leave time that they … (secretary) and Highway Superintendent were unaware of all provisions of the collective bargaining agreement …

https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141

Wallace Volunteer Fire Department – Board Oversight (2024M-125)

… and members as required, and did not have a system for recording all receipts and disbursements. The President …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125