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Sharon Springs Central School District – Fund Balance Management (2022M-100)
… recalculated surplus fund balance to exceed the statutory limit by $2.3 million, or 23.7 percentage points. Annually … not provided for by statute and circumvents the statutory limit. Although real property tax levies remained relatively … surplus fund balance that exceeds the statutory limit results in tax levies being higher than necessary. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100XI.18.A Executive Law Article 15-A- Participation by Minority Group Members and Women with Respect to State Contracts – XI. Procurement and Contract Management
… (DMWBD) to promote employment and business opportunities for minorities and women on state contracts. The mission of … DMWBD is “to promote equality of economic opportunities for MWBEs and to eliminate barriers to their participation in … to administer rules and regulations promulgated by DMWBD for implementing the program. Among other things, the rules: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18a-executive-law-article-15-participation-minority-group-members-and-women-respect-stateConsumer Protection: Testing of Retail Prices and Weighing and Measuring Devices (2024-MS-1)
… protections by helping to ensure the accuracy of retail prices and weighing and measuring devices. Key Findings … protections by helping to ensure the accuracy of retail prices and weighing and measuring devices. As a result, … protections by helping to ensure the accuracy of retail prices and weighing and measuring devices …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/consumer-protection-testing-retail-prices-and-weighing-and-measuring-devices-2024Orange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … did not monitor or update the database the Department used to maintain the master list of businesses with weighing and measuring …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5Oakfield-Alabama Central School District – Procurement (2024M-103)
… complied with New York State General Municipal Law (GML) and District policy when procuring goods and services. Key Findings District officials did not always comply with GML Section 103 and Section 104-b or the District’s procurement policy and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Sherman Central School District – Claims Audit (2024M-92)
… (District) claims auditor properly audited claims prior to payment. Key Findings The claims auditor does not meet … was not provided the District’s policies she needed to confirm claims complied with, was unaware of how to properly perform her job duties and did not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92Campbell-Savona Central School District – Student State Aid (2024M-79)
… Key Findings District officials did not properly claim a total of $65,953 in potential State aid for special education and homeless … within the filing timeframes. Specifically: $57,176 in estimated State aid was not properly claimed by the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79Village of Lake George – Records and Reports (2024M-82)
… Key Findings The Treasurer and former Board-appointed Secretary to the Mayor (Secretary) did not properly fulfill their responsibilities of … the Village’s financial operations was limited. Of the 15 journal entries reviewed, three were not properly …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Cuddebackville Fire District – Board Oversight (2024M-94)
… adequate oversight of the District’s financial operations or properly audit claims. As a result, the Board hindered … complete and accurate accounting records. Request or receive regular financial reports. Ensure claims were …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Town of Hurley – Transfer Station Collections (2024M-132)
… report – pdf] Audit Objective Determine whether transfer station collections were adequately supported, recorded and remitted in a timely manner. Key Findings We determined that transfer station collections were remitted in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Town of Leicester – Financial Management (2025M-2)
… and town-outside-village (TOV) funds that as of January 1, 2024 were sufficient to fund the entire 2024 budgeted appropriations. Also, the water fund had a … that the Town will have small operating surpluses in 2024, which will increase the significant fund balances. The …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… or both. Officials did not use a purchase order for 23 purchases totaling $92,220 out of 24 tested totaling …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Town of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… did not always properly audit claims before approving them for payment. When a thorough and effective claims audit is … is an increased risk that claims could have been paid for inappropriate purposes. For example: Town officials did not seek competition or …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… report – pdf] Audit Objective Determine whether the Town of Lancaster (Town) Supervisor (Supervisor) adequately … financial duties and did not monitor the work performed by the firm he improperly contracted with to act as Director of Finance, resulting in incomplete and inaccurate financial …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32Opinion 2008-6
… by dividing the next subordinate officer's annual salary by an "hourly rate divisor." 1 The collective … amendments to section 207-m, which became effective on August 2, 1999, expanded the scope of the statute to cover … officer compensation package" (Budget Report on S.6105, Bill Jacket, L 1999, ch 443; Introducer's Memorandum in …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6State Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, please contact Brian Butry at 518-474-4015 or email: … Valley Central School District – Access to the Student Information System (Herkimer County) Auditors found …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1Opinion 93-13
… to municipalities within county the cost of sheriff's road patrols); (providing sheriff's road patrols on a part-county basis) LOCAL LAWS -- Taxes and … to municipalities within county the cost of sheriff's road patrol) - Pre-emption (formation of special district for …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Oversight of the Title Insurance Industry
… Services (DFS) adequately monitors the State’s title insurance industry (Industry). The audit scope covers the … owner and mortgage lender against future claims for any unknown defects in the title to the property at the time … DFS approval on behalf of insurers who authorize TIRSA to do so. The Insurance Law provides that rates shall not be …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industryNYC Construction Noise Complaints Soar
… through Dec. 31, 2015, there were 141,125 complaints made about construction noise, the majority of which were about after-hours activity. According to the city’s noise … and there was no formal process for sharing information about problematic construction sites, particularly those with …
https://www.osc.ny.gov/press/releases/2017/08/nyc-construction-noise-complaints-soarDiNapoli: Former Mahopac VFD Treasurer Sentenced After $5.6 Million Embezzlement
… of the Mahopac Volunteer Fire Department ("MVFD”), was sentenced today by U.S. District Judge Cathy Seibel to 77 months in prison for wire fraud, subscription to false tax returns, …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-former-mahopac-vfd-treasurer-sentenced-after-56-million-embezzlement