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Town of Dover – Fire Protection and Ambulance Services (2016M-413)
… an elected five-member Town Board, contracts with a fire company to provide services in its fire protection district and with an ambulance company for basic life support ambulance services. The Town’s budgeted …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413Beacon City School District -- Budget Review (B6-15-4)
… to submit to the State Comptroller each year, starting with the fiscal year during which the local government is … operations. The District’s proposed budget complies with the tax levy limit because it includes a tax levy of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not maintain complete, accurate and up-to-date accounting records and reports. Without accurate, … the Town Board’s (Board) and Town officials’ ability to monitor financial affairs, make sound financial decisions …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… all rental fees, issued refunds and disbursed funds for all rental hall purchases and operating expenses. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Town of Ashland – Long-Term Planning (2024M-114)
… Town of Ashland (Town) officials established multiyear capital and financial plans. Key Findings Town officials did not establish multiyear capital and financial plans, which provide a framework to assess the Town’s capital and financial needs and identify appropriate funding …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Comptroller DiNapoli Releases School Audits
… audits of the Academy Charter School , Eastport-South Manor Central School District and the Liverpool Central … or approve claims totaling $1.9 million. Eastport-South Manor Central School District – Financial Software User … audits of the Academy Charter School EastportSouth Manor Central School District and the Liverpool Central …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0Seneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)
… whether the Seneca County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key Findings … whether the Seneca County County Department of Weights and Measures Department completed required testing of all …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2Jefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … in place for addressing consumer complaints and performing price accuracy tests. Key Recommendations Perform required … testing of all weighing and measuring devices used to price goods and whether complete records were maintained …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3Administration of Fellowship Leaves (Follow-Up)
… of New York (CUNY) instructional staff were awarded for authorized purposes and in compliance with all applicable … and the integrity of CUNY’s fellowship leave program. For example, there was no single comprehensive record …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/administration-fellowship-leaves-followElectronic Documents Submission System (EDSS)
… submit data and documents to the NYS Office of the State Comptroller (OSC) Bureau of Contracts (BOC). Access to … the Authorizer’s Online Services account with the New York State Office of the State Comptroller (OSC). Online Services Bureau of Contracts … The Office of the New York State Comptroller OSC has implemented another phase of the …
https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edssPort Ewen Fire District – Financial Management (2024M-157)
… Fire Commissioners (Board) properly managed the District’s financial operations. Key Findings The Board and officials did not properly manage District’s financial operations. Specifically, the Board did not: … information to adequately oversee the District’s financial activities and make informed financial decisions. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157Greenwood Lake Union Free School District – Audit Follow-Up (2021M-147-F)
… The purpose of our review was to assess the Greenwood Lake Union Free School District’s (District’s) progress, as … our recommendations in the audit report Greenwood Lake Union Free School District – Procurement and Claims … The purpose of our review was to assess the Greenwood Lake Union Free School Districts Districts progress as of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/greenwood-lake-union-free-school-district-audit-follow-2021m-147-fValhalla Union Free School District – Financial Condition (2015M-333)
… parts of the Towns of Greenburgh, Mount Pleasant and North Castle in Westchester County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Oakfield-Alabama Central School District – Budgeting (2016M-172)
… District is located in the Towns of Oakfield, Alabama, Batavia, Pembroke and Elba in Genesee County and the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Town of Windsor – Financial Management (2025M-24)
… Windsor (Town) Board (Board) effectively managed the Town’s fund balance and developed a multiyear financial plan. Key … balance or develop a written multiyear financial plan. In addition, the Board’s preliminary budgets also did not … town-outside-village (TOV) and highway fund TOV, the three main operating funds, during the four-year audit period. As a …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Ticonderoga Central School District – Financial Condition (2013M-154)
… that the Board adopted budgets that limited costs and tax increases. The Board balanced its budgets with …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154Montauk Union Free School District – Financial Condition (2016M-168)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … and capital plans. Key Recommendations Use surplus funds to fund one-time expenditures, fund needed reserves and … of unrestricted fund balance that will not be used to fund operations. Create and adopt a formal plan that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Massena Central School District – Financial Condition (2016M-21)
… through August 31, 2015. Background The Massena Central School District is located in the Village of Massena in St. … Massena Central School District Financial Condition 2016M21 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… tracked IT equipment in an appropriate manner, they did not always appropriately inventory and safeguard IT equipment … IT devices that were missing either a serial number or tag number. The fixed asset report did not contain serial … devices. Without recording device serial numbers and asset tag numbers, officials cannot ensure that asset tags were …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentLyncourt Union Free School District – Financial Condition (2016M-62)
… The Lyncourt Union Free School District is located in the Town of Salina, Onondaga County. The District, which … three-year period that appropriated a total of $810,000 in fund balance to finance District operations, but none of … the amount of the District’s unrestricted fund balance is in compliance with the Real Property Tax Law statutory limits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62