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Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… two recommendations to help the Assessor improve the administration of select real property tax exemptions. Town …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81DiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter
… P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $267.7 billion at the end of the first quarter of state fiscal year 2024-25. For the three-month period … Thomas P DiNapoli today announced that the estimated value of the New York State Common Retirement Fund Fund was $2677 …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarterDiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $274.6 billion at the end of the second quarter of state fiscal year 2024-25. For the three-month period … Thomas P DiNapoli today announced that the estimated value of the New York State Common Retirement Fund Fund was $2746 …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterVillage of Earlville – Collections (2024M-128)
… recorded and deposited all collections accurately and in a timely manner. Key Findings Although the … accurately recorded collections that we reviewed in the central accounting records, she did not always deposit collections in a timely manner. We also identified that staff in the …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Town of Butler – Financial Management (2024M-119)
… maintained an excessive unrestricted fund balance in the townwide and TOV funds. As of December 31, 2023, the … encumbrance for a plow truck that was not recorded in the accounting records or reported on the 2023 Annual Financial Report (AFR), required to be …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Franklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… Services (BOCES) officials properly claimed State aid for the Adirondack Educational Center (AEC) and North … Findings BOCES officials did not properly claim State aid for the project. As a result, as of January 31, 2024, five … not received $652,054 in State aid they were entitled to for the project, and two districts received $916,278 in aid …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-projectTown of Franklinville – Procurement (2024M-56)
… publications or attend free trainings that were available to assist them in their procurement responsibilities. As a … were procured in the taxpayers’ best interests and may have missed opportunities to reduce Town costs. Key … Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… could not be traced to or from BOCES’ inventory system and 40 IT assets were not properly recorded in the system. Key …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyDutchess County – Contract Monitoring (2023M-142)
… ensured that contracted vendors provided services in accordance with contract terms, and that payments were … certain services with contracted vendors were provided in accordance with contract terms and payments were … budget reports detailing services rendered were provided in accordance with contract terms. In addition, department …
https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142Washington County – Consumer Protection: Accuracy of Weights and Measures (S9-24-4)
… completed required testing of all weighing and measuring devices used to price goods and whether complete records were … complete all required testing of weighing and measuring devices or maintain complete inspection records as required … for goods and services. Specifically: Nine of 114 devices that we reviewed were not inspected as required. …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/washington-county-consumer-protection-accuracy-weights-and-measures-s9-24-4City of Rensselaer – Accounting Records and Reports (2023M-26)
Determine whether the City of Rensselaer City officials maintained complete accurate and timely accounting records and reports to allow the Common Council Council to effectively manage financial operations and capital projects
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26County of Cortland – Departmental Operations (2013M-157)
… Purpose of Audit The purpose of our audit was to examine the County’s departmental … is located in central New York State and has a population of approximately 49,000. The County is governed by an elected … County of Cortland Departmental Operations 2013M157 …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157Border City Fire District – Board Oversight (2024M-137)
… whether the Border City Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations. Key Findings The Board did not provide adequate oversight of the District’s financial operations. As a result, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137Vestal Central School District – Fund Balances (2017M-91)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … fund balance has increased by $6.3 million (38 percent) to $22.6 million from 2013-14 through 2015-16 and unassigned … all reserve balances and transfer overfunded amounts to unassigned fund balance, where allowed by law, or other …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Tully Central School District – Financial Management (2016M-359)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Hyde Park Fire and Water District – Procurement (2025M-31)
… (Board) procured capital assets, goods and services in a cost-effective and transparent manner. Key Findings The … did not always procure capital assets, goods and services in a cost-effective and transparent manner. Specifically, the … to the competitive bidding requirements set forth in General Municipal Law (GML), Section 103(16) and the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31Center Moriches Union Free School District – Payroll (2024M-155)
… and sports scorekeeping. Key Findings Officials did not make accurate, approved and supported payroll … for dates when there were no games scheduled. Officials did not develop and adopt a written payroll policy or …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155Northeastern Clinton Central School District – Payroll (2016M-76)
… our audit was to assess the District’s payroll procedures for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $27.4 … Key Recommendations Adopt written policies and procedures for processing payrolls, clearly establishing the duties and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… ensured that the central treasurer properly accounted for extra-classroom cash receipts and disbursements for the period July 1, 2014 through January 31, 2016. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mNew York Mills Union Free School District – Financial Management (2016M-107)
… to review the District’s financial management practices for the period July 1, 2014 through November 30, 2015. … The New York Mills Union Free School District is located in the Towns of Whitestown and New Hartford in Oneida County. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were approximately $13.5 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107