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West Webster Fire District – Financial Management (2023M-23)
… reports. As a result, the Board was not transparent with taxpayers and levied more taxes than needed to fund … and capital plans. District officials generally agreed with our recommendations and indicated that they initiated …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… per kilowatt-hour (kWh) rate than if it had contracted with the supplier awarded the new bid through a competitive … prior to payment. BOCES officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andBrighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… The Director did not prepare and provide the Principal with an abstract of invoices or a list of checks to document … to the Board monthly. School officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72Brentwood Union Free School District – Information Technology (2023M-83)
… monitoring network user accounts, providing network users with information technology (IT) security awareness training … IT contingency plan. District officials generally agreed with our recommendations and indicated that they have …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83Town of Friendship – Water Accountability (2013M-281)
… to periodically compare the amount of water produced with the amount billed for, and were not aware of the extent … to their attention. We compared water production reports with water billing registers for six consecutive quarters and …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281Town of Argyle – Town Clerk and Budgeting (2012M-231)
… only and the monthly credit card statements are included with the monthly claims to be audited prior to payment. … revenues in the town-outside-village funds in compliance with statute. …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Greenwood Lake Union Free School District – Audit Follow-Up (2021M-147-F)
… The Superintendent of Schools is responsible, along with other administrative personnel, for the District’s … purchasing process and ensuring that procurements comply with established policies and procedures. The Board delegated …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/greenwood-lake-union-free-school-district-audit-follow-2021m-147-fCity of New Rochelle - Elevator Inspections (2018M-62)
… as applicable. Key Findings Although the City’s Elevator Master List included 226 properties with 308 elevators and … and monitor elevators and related equipment to ensure the Master List is complete and accurate. Enforce the submission …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… that six devices totaling $2,136 and one inkjet printer with an unknown cost were not recorded in the IT inventory … for all IT equipment. District officials disagreed with certain aspects of our findings and recommendations but …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentTown of Windsor – Financial Management (2025M-24)
… budgets also did not include fund balance estimates with a breakdown by fund to assist officials in preparing and … financial management. Town officials generally agreed with our recommendations and indicated they will or have …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Port Ewen Fire District – Financial Management (2024M-157)
… policy and seek legal investment options that align with the District’s investment needs and benefit taxpayers. … available funds. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… addition, the 2022 AFR was inaccurate. Provide the Board with records for the annual audit, as required by New York … accounting records and reports. Town officials agreed with our recommendations and indicated they are taking …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Livingston County Probation Department – Financial Operations (2016M-404)
… or make timely payments to unpaid victims in accordance with the law or Department policy. Key Recommendations … adequate periodic reports, including reports of all cases with amounts outstanding and in arrears, to assist in …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Cayuga County Community College – Information Technology (2013M-291)
… a legitimate business purpose and was not in compliance with the College’s acceptable use policy. Key Recommendations … purchased. Monitor computer users to ensure compliance with the acceptable use policy. …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291Town of Ashland – Long-Term Planning (2024M-114)
… funds have zero balances. However, based on discussions with the Highway Superintendent (Superintendent), vehicle and … upcoming capital needs. Town officials generally agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… collected and deposited. The manager: Booked all rentals, collected and deposited all rental fees, issued …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… identified in this report and, if appropriate, consult with the attorney for the District to possibly recover … they are entitled. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Barnard Fire Department – Financial Controls (2015M-134)
… by a five-member Board of Directors, is affiliated with the Barnard Fire District and provides fire protection … paid. Key Recommendations Monitor and enforce compliance with the bylaws and adopt written policies and procedures for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Town of Union – Financial Condition (2016M-192)
… than five years, and Village officials found that the old meters they tested failed to record 50-70 percent of water flows. By not replacing the old inaccurate meters, users with accurate meters have to pay … fund. Key Recommendations Create a schedule for replacing old or inaccurate meters or both. Ensure that the Town bills …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192State Comptroller DiNapoli Releases Municipal Audits
… exemptions totaling $52.1 million and identified issues with 21 exemptions. Sixteen exemptions totaling $738,693 in … (Onondaga County) Auditors reviewed 116 properties with agricultural, senior citizen and veteran exemptions and …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0