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Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… approximately $17.4 million Key Findings The Board did not ensure that proposed improvements to the Park were … authorized prior to committing Town funds. The Town did not submit annual financial reports to the State. The Board did not monitor spending or thoroughly audit Park-related claims …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… totaled $39,209. Key Findings The Treasurer did not maintain accurate financial records and reports. Bank reconciliations were not prepared. Crucial financial reports were inaccurate or not prepared and submitted to the Board or to the Office of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mTown of Danby – Audit Follow-Up (2022M-8-F)
… The audit determined that the Town Clerks (Clerks) did not identify tax collection account errors totaling $64,959 and could not account for approximately $1,000 in cash from tax collections. The Clerks also did not maintain adequate supporting documentation for …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-fTown of Saugerties – Claims Auditing (2024M-144)
… credit card purchases. Key Findings The Board did not properly audit claims or authorize credit card purchases. … totaling $28,815. We determined that the Board did not conduct a thorough and deliberate audit of any claims … purchases. As a result: 15 purchases totaling $91,979 did not comply with the Town’s purchasing policy. For example, …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144Town of Rutland – Water and Sewer Charges (2025M-30)
… water and sewer charges. Key Findings The Clerk did not properly bill water and sewer charges. We identified a … for 2022 and 2023, 80 adjustments totaling $57,083 were not reviewed or approved by the Town Board (Board) and 41 of … support for the adjustments. In addition: The Board did not formally authorize all billing rates charged by the Town …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Sherburne-Earlville Central School District – Financial Management (2024M-61)
… Key Findings The Board and District officials did not properly manage fund balance and reserves. As a result, … year after year, the Board and District officials are not presenting the District’s spending plan in a transparent … meaningful manner to taxpayers. In addition, the Board did not adopt a reserve policy to define its rationale for …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… Key Findings The former and current Clerk-Treasurers did not prepare or maintain complete, accurate or timely … financial position was unknown. The Clerk-Treasurers did not record investment transactions and interest and all … receipts, disbursements and budget transfers, and did not record water and sewer account adjustments and the …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… Clinton Volunteer Fire Department, Inc. is a tax-exempt, not-for-profit corporation that provides fire protection … in revenue. Key Findings The Executive Committee did not establish policies and procedures for financial transactions. The Treasurer did not keep a complete and accurate account of all receipts and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialState Comptroller DiNapoli Releases Municipal Audits
… totaling $31,300, and found that 15 totaling $7,159 were not audited and approved by the board. In addition, the board did not audit and approve $14,000 debit card purchases before … Court Operations (Franklin County ) The justices did not consistently identify whether collections and …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School District Audits
… most nonresident tuition accurately and timely, they did not timely bill for nonresident students placed in the … District – Fixed Assets (2019M-103) The district does not have a comprehensive policy for identifying and recording … of Professional Services (2019M-95) The board did not comply with the law and use a competitive request for …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1Opinion 89-40
… §72-o; TOWN LAW, §§178-c, 178-d: (1) A fire district may not reimburse a fire district commissioner for wages lost … as a sole proprietor or a partner in a partnership may not be reimbursed for actual lost wages pursuant to General … fire company (see Town Law, §175[3]), a commissioner is not an officer of the fire district fire department. Based on …
https://www.osc.ny.gov/legal-opinions/opinion-89-40XIX.2.C.1 Statewide Standard Activities – XIX. Project Costing (PCIP)
… If a unique activity that you need for your project is not included as a standard activity, but can be aligned with … administrative costs for capital projects that are not subject to bond reimbursements. CONST, CONEW CHIPS DOT … activity is intended to be used by DOT only and should not be used by other agencies. LPGMS, OTHER, PRIVT COMBO DOT …
https://www.osc.ny.gov/state-agencies/chapter-xix/xix2c1-statewide-standard-activitiesXI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… a state agency and another governmental entity that is not a state agency and has a separate legal existence (i.e. … concluded that agencies and departments of the State may not enter into formal contracts with each other, on the basis … the parties to the agreement, one state agency could not sue the other, but would have to settle the dispute …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsAssertive Community Treatment Program
… diagnosed with severe mental illness whose needs have not been well met by more traditional mental health services. … funded directly by the State. Key Findings The Office is not effectively overseeing the ACT program to ensure that … certain important program requirements. Provider teams are not recertified timely; program data in the CAIRS system is …
https://www.osc.ny.gov/state-agencies/audits/2015/05/06/assertive-community-treatment-programRiverhead Central School District – Financial Operations (2025M-64)
… 2022-23 fiscal year. Audit Summary District officials did not provide the Board with complete and accurate information … District’s financial operations. Reports to the Board were not always accurate, complete and submitted in a timely … place. This occurred because the Treasurer’s duties were not properly segregated, compensating controls were not …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/riverhead-central-school-district-financial-operations-2025m-64State Comptroller DiNapoli Releases Municipal & School Audits
… Town of Lapeer – Budgeting (Cortland County) The board did not develop and adopt realistic budgets. As a result, … (19%) in the general fund. In addition, the board did not develop and adopt a written fund balance policy … (Monroe County) The board and district officials did not always seek competition for professional services. As a …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1998
… during this time. Institution agencies should not make any changes to the FY 2022 Department Budget Table … (March 30, 2022). Administration agencies should not make any changes to the FY 2022 Department Budget Table … the NHRP521 (Agency Back-End Splits) , the file will not be accepted during the SFS Fiscal Year-End Blackout …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1998-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionOpinion 89-9
… authorizing the sister to receive the funds have not been presented to the county. You ask how the moneys … owing a "debt", to pay, upon submission of an affidavit, not more than $10,000 of a debt to certain enumerated … incurred the funeral expense of the decedent. Payment may not be made until at least thirty days after death, and may …
https://www.osc.ny.gov/legal-opinions/opinion-89-9Hazard Mitigation and Coordination
… listed in the HMP: 412 (55%) mitigation actions did not have finish dates. 403 (53%) mitigation actions did not have start dates. 281 (37%) mitigation actions did not have cost estimates. NYCEM did not update and assess its …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/hazard-mitigation-and-coordinationNewburgh Enlarged City School District – Financial Management (2025M-32)
… fund balance to balance the budget but generally did not need the appropriations. Because realistic budgets were not adopted, the Board and District officials accumulated … $87 million. As a result of these practices, the Board was not as transparent with taxpayers as they could have been …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32