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City of Long Beach – Budget Review (B18-7-5)
… funds as of June 30, 2012. Local Finance Law requires all municipalities that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5Southside Academy Charter School – Board Oversight (2013M-318)
… relationship with National Heritage Academies Inc. (NHA) for the period July 1, 2011 to June 30, 2013. Background … affairs could be improved. The Board contracted with NHA to be responsible for the administration, operation and … the Board. The agreement transfers all School revenues to NHA, and the revenues are to be expended by NHA in accordance …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… maintain accurate and supported leave accrual records for all School employees. The School does not require that all employees submit leave request forms. Those employees … of required approvals. Key Recommendations Ensure that all Board proceedings are properly documented, and all such …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualTown of White Creek – Board Oversight of Financial Activities (2013M-64)
… to September 30, 2012. Background The Town of White Creek is located in Washington County and has a population of approximately 3,400. The Town is governed by an elected five-member Town Board, which …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64City of Yonkers – Budget Review (B22-6-6)
… Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the … are in compliance with the requirements of the Fiscal Agent Act (Chapter 488 of the Laws of 1976). The City’s … legal process by which a property owner can challenge the real property tax assessment on a given property to reduce …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6Town of LeRay – Justice Court (S9-14-5)
… violations reported to the Department of Motor Vehicles (DMV) are not up-to-date. The Court does not reconcile monthly DMV reports with current Court caseload activity and, … old to the Town. Periodically review and reconcile the DMV pending-ticket log with caseload activity to ensure that …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5Town of Florida – Town Clerk Operations (2012M-215)
… June 30, 2012. Background The Town of Florida is located in Montgomery County and has a population of approximately … members and an elected Town Supervisor, governs the Town. In 2010, 2011 and 2012, the adjusted warrants from the County … Key Recommendations Record each tax payment received in a cash receipts journal itemizing the payment date, …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Village of Keeseville – Financial Condition (2013M-192)
… general fund and water fund improved and both funds had a healthy fund balance at the end of the 2012-13 fiscal year. …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192Town of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… audit was to review the processes and procedures for the Town Supervisor and Town Clerk’s financial operations for the period January 1, 2011, to January 18, 2013. Background The Town of Hanover is located in Chautauqua County and has a … Town of Hanover Town Supervisor and Town Clerk Operations …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Town of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… could achieve cost savings or revenue enhancements in its water operations and reduce electricity costs for the period … did not have written procedures for reconciling the water processed by its water system and purchased from the Village with the water … Town of Monroe Water System Accountability and Electricity Cost Savings …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227City of Saratoga Springs – Financial Condition (2012M-201)
… of our audit was to review the financial condition of the City’s general, water and sewer funds for the period January 1, 2008, to December 31, 2011. Background The City of Saratoga Springs is located in Saratoga County and has a population of approximately 28,000. The City is governed by its Charter and other general laws of the …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201Town of Ontario – Board Oversight and Information Technology (2013M-105)
… Key Findings The Board has not established an effective system of internal controls over payroll, to ensure that the …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105City of Mount Vernon – Budget Review (B21-6-3)
… sources, including fund balance appropriation and sale of real property. Revenues for real estate transfer taxes, mortgage taxes and Court fees are …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3Rochester City School District – Budget Review (B20-2-5)
… was to provide an independent evaluation of the Rochester City School District’s (District) proposed budget for the … this year our office performed a review of the Rochester City School District’s (District) 2018-19 and 2019-20 adopted … imbalanced because District officials are relying on City Council to approve a waiver to the City charter for the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5Town of Fishkill – Apparent Misappropriation of Senior Center Funds (2013M-246)
… card and subsequently wrote checks to her husband for reimbursement of the payments, for which the former …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-fishkill-apparent-misappropriation-senior-center-funds-2013m-246Town of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… and to eliminate deficit fund balances. Adopt budgets that are structurally balanced. Authorize all temporary advances … budget transfers. Ensure that all temporary advances are repaid by the end of each fiscal year and with interest, … required. Ensure that payments in lieu of health insurance are calculated and paid based on provisions of the employees’ …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsTown of Alexander – Internal Controls Over Justice Court Operations (2013M-195)
… analyses on a monthly basis. Ensure that all moneys are deposited intact, in a timely manner. Submit accurate … these risks. Require that unique user names and passwords are used, that passwords are periodically changed, and that users do not share …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … with the New York State Office of General Services to receive state contract pricing for diesel and heating fuel … – Budget Review (Orange County) The city continues to rely on one-time revenue from the sale of real property …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-audits-0Town of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… this audit pursuant to Article V, Section 1 of the State Constitution and New York Office of the State Comptroller’s (OSC) authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology and …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62City of Amsterdam – Budget Review (B25-5-5)
… fund is not structurally balanced because it includes a subsidy from the general fund to finance its operation. The …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5