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William Floyd Union Free School District – Payroll (2016M-165)
William Floyd Union Free School District Payroll 2016M165
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Williamsville Central School District – Financial Management (2016M-274)
… Central School District is located in the Towns of Amherst, Clarence and Cheektowaga in Erie County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
… School District is located in the Towns of Arcade, Eagle, Java, Sheldon and Wethersfield in Wyoming County; … of June 30, 2015, unrestricted fund balance was more than 10 percent of the ensuing year’s budget, or approximately $3 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352DiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… A Buffalo City School District technician pleaded guilty today … Thomas P. DiNapoli’s office. Noe Rodriguez, 38, of Buffalo, was arrested and pleaded guilty to scheming to … submitted time records for working full days at the Buffalo district while also clocked in at the Lake Shore …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslyIthaca City School District – Transportation State Aid and Information Technology (2017M-63)
… examine the District’s transportation State aid procedures and information technology (IT) controls for the period July … in the City of Ithaca, eight towns in Tompkins County and two towns in Tioga County. The District, which operates … should implement procedures to ensure the preparation and submission of transportation State aid documentation and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationTown of Hurley – Transfer Station Collections (2024M-132)
… report – pdf] Audit Objective Determine whether transfer station collections were adequately supported, recorded and … a timely manner. Key Findings We determined that transfer station collections were remitted in a timely manner. … of municipal waste collected, as recorded by the transfer station, was 238 tons less than the amount transported and …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Village of Suffern – Budget Review (B25-6-4)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 budget. Background The Village of Suffern is located in … The purpose of our budget review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Town of Wilson – Fuel Procurement and Monitoring (2024M-131)
… of Wilson (Town) officials properly procured, monitored and accounted for diesel and gasoline fuel. Key Findings Town officials did not properly procure, … Town of Wilson Town officials properly procured monitored and accounted for diesel and gasoline fuel …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131Allegany County – Court and Trust Funds (2014M-74)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2010 through … may be provided to the court and then delivered to the County Treasurer (Treasurer). Payments made pursuant to court …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period … percent of the 2015-16 budget. District officials did not have written policies and procedures governing separation … payments process and ensure that all separation payments have adequate and consistent supporting documentation with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andSpackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management and its … District officials did not implement performance measures to effectively and efficiently manage transportation costs. … consider prior years’ financial results and develop a plan to use the surplus fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementGorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… in Yates County. The District, which operates four schools with approximately 1,250 students, is governed by an elected … transfers between reserve funds to best align funds with long-term needs and/or use the funds to reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177City of Newburgh – Budget Review (B6-15-24)
… minimal amounts for contingencies, which provided the City with minimal flexibility to address revenue shortfalls or … contracts are settled. The City’s proposed budget complies with the tax levy limit. Key Recommendations Adjust the …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24DiNapoli's Auditors Halt $21.3 Million in Suspicious 2016 Tax Refunds
… $466 million are expected to be paid in the coming days. "My auditors are committed to safeguarding the funds of … honest New Yorkers," DiNapoli said. "We'll stay one step ahead of the schemes used by tax cheats, and look to ensure …
https://www.osc.ny.gov/press/releases/2017/04/dinapolis-auditors-halt-213-million-suspicious-2016-tax-refundsRye City School District – Payroll (2024M-2)
… worked. Therefore, officials paid overtime without knowing why the additional payroll costs were incurred. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2DiNapoli: Local Sales Tax Collections Near Flat in January Compared to Last Year
… “With overall growth having moderated over the course of 2023, local officials should remain cautious in their … York City’s collections totaled $873 million, an increase of 3.5%, or $29 million, from a year earlier. County and city collections in the rest of the state totaled $910 million, a decrease of -2.8%. Fewer …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-tax-collections-near-flat-january-compared-last-yearCity of Salamanca – Employee Benefits (2023M-96)
… complete report – pdf] Audit Objective Determine whether City of Salamanca (City) separation payments were properly authorized, … included $3,400 paid to one employee that did not leave City employment. One payment totaling approximately $45,000 … Determine whether City of Salamanca City separation payments were properly …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96DiNapoli: Local Sales Tax Collections Increased by 4% in August
… Local sales tax collections in New York state grew by 4% in August compared to the same month in 2022, according to … Local sales tax collections in New York state grew by 4 in August compared to the same month in …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-local-sales-tax-collections-increased-4-augustTown of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… provided proper oversight of disbursements and filed the annual update documents (AUDs) in a timely manner. Key … were made as authorized . Further, the lack of filing AUDs in a timely manner impairs the Town Board …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… disbursements. As a result, the former Treasurer was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For example, he was able to: Disburse over $451,000 in unauthorized checks to himself from January 2014 through May 2022. Use a Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59