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State Comptroller DiNapoli Releases Municipal Audits

… operations. When auditors revisited the village in August 2020 to review progress, they found limited corrective …

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)

… did not compare the total amount of cash collected with the cash register tapes. Key Recommendations Establish … count the cash receipts collected and compare the total with the cash register tapes. Compare the amounts collected … as recorded in the system and on the cash register tapes with the amounts remitted for deposit and investigate and …

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)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s management of the Park for the period January 1, … The purpose of our audit was to evaluate the Towns management of the Park for the period January 1 …

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

DiNapoli: School District Tax Levy Cap Below 2 Percent

… Property tax levy growth for school districts will be capped at 1.81 … to control expenses.” The 1.81 percent cap affects the tax cap calculations for 676 school districts as well as 10 … cities of Buffalo, Rochester, Syracuse and Yonkers. The tax cap, which first applied to local governments and school …

https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percent

Village of Depew – Internal Controls Over Capital Projects (2013M-29)

Village of Depew Internal Controls Over Capital Projects 2013M29

https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29

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

… 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 nonpublic schools were only provided to eligible students. … 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

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

… Determine whether the Village of Airmont (Village) Board of Trustees (Board) audited claims to ensure they were appropriate, accurate and supported. Key Findings The Board did not audit claims before payment to ensure that … Determine whether the Village of Airmont Village Board of Trustees Board audited claims to ensure they were …

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)

… and financial software access controls. As a result, data and personal, private and sensitive information (PPSI) … their job functions. Provide IT security awareness and data privacy training annually to all officials and employees with …

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)

… complete report – pdf] Audit Objective Determine whether the Town of Bergen (Town) Supervisor maintained complete and … provided accurate and timely financial information to the Town Board (Board), and filed the annual financial report (AFR) in a timely manner. Key …

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

Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)

… project . Officials: Borrowed $2 million more than needed for the initial project and used the funds to make other … In March 2022, the former clerk of the works was arrested for defrauding the New York State and Local Retirement System …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-project

Friendship Central School District – Fund Balance and Reserves (2022M-55)

… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance … Central School District District Board of Education Board and District officials properly managed fund balance and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55

Le Roy Central School District – Reserve Funds (2022M-110)

… million, they did not comply with the District’s reserve policy or transparently fund reserves. In addition, the Board … and District officials: Established an inadequate reserve policy. The District’s reserve policy did not provide … needed. For example, as of June 30, 2021, the unemployment insurance reserve totaled $658,000, enough to pay average …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110

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 procedures to provide effective financial oversight of Department operations. In addition: The membership did not follow their bylaws and elect a five-member Board of Directors or a financial secretary, and the President did not …

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

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

… Objective Determine whether the Town of Summit (Town) Clerk properly recorded, deposited and remitted clerk fees in timely manner. Key Findings Although fees were … Determine whether the Town of Summit Town Clerk properly recorded deposited and remitted clerk fees in …

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)

… the statutory limit on surplus fund balance and can result in taxpayers being taxed more than necessary. Specifically, the Board and … Maintain reserves at reasonable levels. Except as noted in Appendix A, District officials generally agreed with our …

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%

… the inflation factor at 2.95% for those with a June 30, 2026, fiscal year end. “For the fourth year in a row, the …

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

Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)

… report – pdf] Audit Objective Determine whether Village of Penn Yan (Village) officials properly approved, monitored and controlled overtime costs of water treatment plant (WTP) employees. Key Findings … not properly approve, monitor or control overtime costs of WTP employees. As a result, water customers may have been …

https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6