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Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)

… Wars Hall (VFW Hall), which is owned by the Town and used for election polling, such as accessible parking spaces with …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42

DiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter

… “Although 2024 was generally positive, markets fell in December. Investors will face continued uncertainty in the months ahead with the potential for tariffs and … diverse and well-managed portfolio is built to withstand market fluctuations and remains one of the reasons we are …

https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarter

Town of Hurley – Transfer Station Collections (2024M-132)

… without detection. For example: The amount of municipal waste collected, as recorded by the transfer … invoiced by the hauling company, which equates to the Town of Hurley (Town) collecting approximately $51,800 less in … collection procedures that did not address segregation of incompatible duties with respect to safeguarding …

https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132

Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)

… parking spaces and grab bars mounted to the side and rear walls of accessible restroom stalls. 16 combined …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44

Long Lake Central School District – Payroll (2016M-90)

… Purpose of Audit The purpose of our audit was to evaluate the District’s payroll … Long Lake Central School District is located in the Towns of Arietta and Long Lake in Hamilton County. The District, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90

LaFargeville Central School District – Financial Condition (2016M-216)

… Purpose of Audit The purpose of our audit was to assess the District`s financial condition … Central School District is located in the Towns of Alexandria, Clayton, Le Ray, Orleans, Pamelia and Theresa …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216

Otego-Unadilla Central School District – Financial Condition (2013M-84)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Towns of Otego, Unadilla, Laurens, Oneonta, Butternuts, Sidney, and … Delaware Counties. The District is governed by the Board of Education which comprises seven elected members. The …

https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84

Horseheads Central School District – Financial Condition (2016M-138)

… School District is located in the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran in Chemung …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138

Chateaugay Central School District – Leave Accruals (2016M-149)

… Purpose of Audit The purpose of our audit was to evaluate the accuracy of employees’ leave …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149

Falconer Central School District – Financial Management (2016M-146)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146

East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)

… 1, 2013 through November 24, 2015. Background The East Rochester Union Free School District is located in the Towns of East Rochester, Perinton and Pittsford in Monroe County. The … East Rochester Union Free School District Financial Management and Separation Payments …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-and

Trumansburg Central School District – School Lunch Operations (2015M-171)

… for the 2014-15 fiscal year are $514,510, funded primarily with federal and State aid and revenue from the sale of food …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171

Spackenkill 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 … Union Free School District is located in the Town of Poughkeepsie, Dutchess County. The District, which … students, is governed by an elected five-member Board of Education. Budgeted general fund appropriations for the …

https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-management

Niskayuna Central School District – Financial Condition (2012M-218)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the … The District’s latest annual report shows the deficit was eliminated as of June 30, 2012. Key Recommendations Adopt …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218

City of Yonkers – Budget Review (B6-15-15)

… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the … gap of $25.8 million between the District’s budget request and the City’s proposed budget, the budget request did not …

https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15

Red Hook Central School District – Financial Management (2016M-105)

… Columbia County. The District, which operates four schools with approximately 1,900 students, is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105

Town 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 maintain supporting documentation for 28 …

https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150

Town of Gorham – Procurement (2024M-7)

… an increased risk that the Town paid more than necessary for goods and services or made purchases that were not for … vendors lacked written agreements detailing the services to be provided and their cost. All 116 credit card purchases … $3,736 did not have adequate supporting documentation to indicate they were appropriate Town purchases. Key …

https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7