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Town of Owego – Shared Services Facility Capital Project (2022M-42)
… and cost prior to the Project’s authorization, the Project is expected to cost at least $15 million, which is $8.1 million over the Board’s authorized cost of $6.9 …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… their budgeting practices and ensure surplus fund balance is in compliance with the statutory limit. Consistently … level. Ensure that money residing in the debt service fund is restricted in a debt reserve and used to pay related debt. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementWallkill Central School District – Claims Auditing (2023M-52)
… documentation, which could result in paying a claim that is not valid and legal. 11 warrants (lists of claims) … Ensure the claims auditor report provided to the Board is accurate and complete. Ensure the claims auditor and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Sodus Center Fire District – Board Oversight (2017M-108)
… March 13, 2017. Background The Sodus Center Fire District is located in the Town of Sodus in Wayne County. The District is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Village of Suffern - Budget Review (B20-6-2)
… $1.94 million and $2.38 million, respectively, which is approximately $190,000 less than budgeted for water … tentative budget includes a tax levy of $12,426,613 which is $471,753 above the limit established by law. Key …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2Town of Covington – Town Supervisor (2013M-371)
… November 13, 2013. Background The Town of Covington is located in Wyoming County and has a population of 1,232. The Town Board is comprised of five elected members The Town’s 2013 budgeted …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… control and other related land use issues. The District is governed by a five-member Board of Directors (Board): one Board member is appointed by the County Executive, two by the County …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andTown of Marcellus – Supervisor’s Records and Reports (2013M-375)
… through August 31, 2013. Background The Town of Marcellus is located in Onondaga County and has a population of 6,200. … Key Recommendations Ensure that all financial activity is accounted for completely and accurately and that monthly …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375Town of Galen – Financial Management (2014M-341)
… 2013 through June 12, 2014. Background The Town of Galen is located in Wayne County and has a population of … which contains the Village of Clyde within its borders, is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341Town of Ellery – Justice Court (2014M-269)
… 2009 through August 6, 2014. Background The Town of Ellery is located in Chautauqua County and has a population of approximately 4,400. The Town is governed by an elected five-member Town Board and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269Town of Charleston – Internal Controls Over Payroll Processing (2013M-326)
… through June 30, 2013. Background The Town of Charleston is located in Montgomery County and has a population of … procedures needed to ensure that the processing of payroll is accurate, efficient and appropriate. Review highway …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326Newark Valley Fire District – Audit Follow-Up (2020M-30-F)
… The elected five-member Board governs the District and is responsible for its overall financial management. The … a Treasurer who acts as the chief fiscal officer and is responsible for receiving, disbursing and accounting for …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/newark-valley-fire-district-audit-follow-2020m-30-fHenrietta FD – Audit Follow-Up (2021M-27-F)
… in over 39 square miles. The elected five-member Board is responsible for the general management and control of … who acts as the District’s chief fiscal officer and is responsible for receiving and maintaining custody of and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fGalen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… 15, 2014. Background The Galen-Clyde Joint Fire District is a district corporation of the State, distinct and separate … of Clyde, located in Wayne County. The District, which is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyUniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… September 30, 2012. Background The Uniondale Fire District is located in the Town of Hempstead, in Nassau County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardSnyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… District annually spends approximately $9,000 for natural gas and $13,000 for electricity. We found that the Board was … for either of these purchases. We reviewed natural gas and electricity bills from September 2012 through … procurement policy. Solicit proposals from various natural gas and electricity providers to ensure that they are paying …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… 28, 2014. Background The Sauquoit Fire District No. 1 is a district corporation of the State, distinct and separate … from the Town of Paris, in Oneida County. The District is governed by a five-member Board of Fire Commissioners and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys … The Richmond Fire District, located in Ontario County, is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mNY State Common Retirement Fund Selects New Deputy Chief Investment Officer
… experience across the spectrum of assets classes is invaluable as we continue to build on the gains we have … Retirement Fund The New York State Common Retirement Fund is the third largest public pension fund in the United …
https://www.osc.ny.gov/press/releases/2015/02/ny-state-common-retirement-fund-selects-new-deputy-chief-investment-officerState Comptroller DiNapoli Releases Municipal Audits
… town has nearly $605 million in outstanding debt, which is significantly more than neighboring towns and requires 37 … and reserve policy. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-audits