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Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Alabama , Caledonia Fire Department , Caledonia Joint … transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-0Determination of Residency for Tuition Purposes (Follow-Up)
… of Residency for Tuition Purposes (Report 2019-S-58 ). About the Program The State University of New York …
https://www.osc.ny.gov/state-agencies/audits/2025/02/11/determination-residency-tuition-purposes-followCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… totaled $174,302 from January 1, 2023 through May 31, 2024. Audit Summary The Board did not provide adequate … all 325 claims paid between January 1, 2023 and May 31, 2024 totaling $174,302 were reviewed, approved and properly … fundraising revenues. From January 1, 2023 through May 31, 2024 deposits, including those for hall rentals and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mMontauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… [read complete report - pdf] Audit Objective Did the Montauk Fire District … January 1, 2023 – March 31, 2024 Understanding the Program Payroll is one of the largest components of a fire district’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153XI.11.F Contract Monitoring – XI. Procurement and Contract Management
… be outside the contract itself, such as requirements in New York State law, the Federal Acquisition Regulations or other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11f-contract-monitoringOpinion 91-10
… of park commissioners of such a district may hold real property in its own name. The board, however, is not subject … a separate corporate body with the power to hold title to property; (b) whether the provisions of Article 13 of the … has the authority to dispose of park district property without replacing it with other property for park …
https://www.osc.ny.gov/legal-opinions/opinion-91-10Opinion 88-26
… attendant costs. Section 226, however, only authorizes the payment of moneys by the municipalities to the State Police …
https://www.osc.ny.gov/legal-opinions/opinion-88-26DiNapoli: City of Corning's Economic Development and Smart Growth Initiatives Build on Stable Fiscal Picture
… impact from tourism and manufacturing. Economy A major employer in both the city and the region is Corning Inc., one …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-city-cornings-economic-development-and-smart-growth-initiatives-build-stable-fiscal-pictureNorthville Central School District - Extra-Classroom Activity Collections (2018M-272)
… that differed from the amounts deposited, resulting in $751 more deposited than supported. One club used $2,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsLivingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)
… report - pdf] Audit Objective Determine whether the Board and District officials implemented cost-effective measures to … Key Findings The Board shared the Superintendent and Business Administrator positions with other districts. We … Key Recommendations Periodically analyze shared positions and sports programs to ensure they remain cost-effective. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/livingston-manor-central-school-district-cost-effective-expenditureShelter Island Union Free School District - Fund Balance (2020M-23)
Determine whether the Board appropriately managed the Districts fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Waterloo Central School District - Financial Condition Management (2019M-137)
Determine whether the Board and District officials adequately managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Suffern Central School District - Financial Condition (2019M-145)
… officials effectively managed the District’s general fund financial condition. Key Findings Over the last five … $16.4 million leading to $13.1 million of the appropriated fund balance not being used. The tax certiorari reserve may … be overfunded by $13.4 million based on past settlement rates. The District does not have a comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Binghamton City School District – Information Technology (2019M-147)
… provide periodic IT security awareness training to staff. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… District officials properly disbursed payments for dental benefits, third-party administrative fees and utilities. Key Findings District officials allowed: The third-party administrator (administrator), and three utility vendors, who disbursed $488,545 during the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mAmagansett Union Free School District - Procurement (2018M-206)
Determine if the District procures goods and services in accordance with its procurement policy
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/28/amagansett-union-free-school-district-procurement-2018m-206Wainscott Common School District - Financial Condition (2018M-237)
Determine whether the Board and District officials effectively managed general fund balances
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237Portville Central School District - Financial Management (2018M-245)
… the Board and District officials properly managed fund balance and reserves. Key Findings The Board annually … $660,000 or 4 percentage points. Three reserve funds with combined balances of approximately $1.6 million as … balance to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Portville Central School District - Cafeteria Collections (2018M-244)
… Ensure all cafeteria collections are properly recorded in the point of sales (POS) system and properly secured until …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244Tuckahoe Common School District - Financial Condition (2018M-191)
… percent of the subsequent year’s budgeted appropriations) in fund balance from fiscal years 2014-15 through 2016-17 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191