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Genesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… [read complete report – pdf] Audit Objective Did the Genesee Valley Fire Department, Inc. (Department) … Period January 1, 2023 – September 22, 2025 Understanding the Audit Area A fire department treasurer must properly … ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122Sullivan West Central School District - Retiree Health Insurance (2019M-196)
… District officials and personnel ensured that health insurance contributions from eligible retirees were properly … sufficient oversight to ensure that retirees’ health insurance contributions were properly billed, collected and … to billing, collecting and depositing retirees’ health insurance contributions. Ensure that sufficient documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Village of Lyons Falls - Board Oversight (2018M-174)
… documentation. The Treasurer, Clerk and a Board member shared passwords accessing the computerized central …
https://www.osc.ny.gov/local-government/audits/village/2018/12/28/village-lyons-falls-board-oversight-2018m-174Middlesex Fire District – Procurement (2025M-135)
… back to January 1, 2022 to review the purchase of a tanker truck. Understanding the Audit Area A board of fire … made a payment of $157,992 toward the purchase of a tanker truck. Audit Summary District officials did not ensure the … to competitive bidding applied when procuring a new tanker truck. Additionally, officials did not follow the procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135Brewster Central School District - Professional Services (2019M-235)
… professional services in accordance with Board policies and applicable statutory requirements. Key Finding District … officials generally agreed with our recommendations and indicated they planned to initiate corrective action. … professional services in accordance with Board policies and applicable statutory requirements …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/brewster-central-school-district-professional-services-2019m-235Village of Windsor - Water Operations (2019M-210)
… customers did not always appear to be accurate. 85 percent of the water produced, or 74.9 million gallons, is considered … read customer meters. Continue to work on identifying leaks and upgrading the Village’s water system infrastructure to help reduce the amount of non-revenue water. Village officials agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2020/01/24/village-windsor-water-operations-2019m-210State Comptroller DiNapoli Releases Municipal & School Audits
… audits were issued. Brighter Choice Charter School for Girls – Non-Payroll Disbursements (Albany County) The board …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3State Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. Cattaraugus … Thomas P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… following local government and school audits were issued. Baldwin Union Free School District – Sexual Harassment …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… have been able to avoid increasing the 2023-24 tax levy. Lake Placid Central School District – Investment Program … earnings than the $189,305 earned during the audit period. Lake Placid Central School District – Transportation State …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… were issued. Schenectady City School District – Math Workbook Inventory (Schenectady County) District officials … Officials did not determine the district’s actual workbook need before workbooks were ordered. Corning City …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Village of Schaghticoke – … it has accurate financial information to make decisions and gauge the village’s financial condition. The board did … clerk-treasurer performing all functions of the financial and recordkeeping duties or audit the clerk-treasurer’s …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… rates were applied consistently, and meters were accounted for. In addition, the water clerk inaccurately re-levied all … or delivered with water used and could not account for water totaling $300,000. Lastly, to meet minimum purchase … requirements, the town paid the Town of Glenville $135,000 for 38.5 million gallons of water it did not receive or use. …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… set aside funds for future building and equipment needs. Chautauqua County – Financial Condition The North Chautauqua … resulting in a balance owed of $1.4 million; spent $5.2 million from the general fund for district operations and … did not properly bill and collect tuition for nonresident foster care students enrolled in the district. As of March …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. East Aurora Union Free School District – Procurement (Erie County) …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… of Mexico – Financial Management (Oswego County) The board did not adopt realistic budgets or manage fund balance. … to use toward supplementing next year’s budget. Dolgeville Central School District – Fuel Monitoring (Fulton County) … no fuel reconciliations were performed. West Genesee Central School District – Capital Assets (Onondaga County) …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… to be audited and approved before payment. Bellmore Union Free School District – Payroll (Nassau County) District …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… not invest in accordance with statutory requirements. As a result, district investments were at an increased risk of … County) The board did not properly audit claims, and as a result, payments were made prior to audit, for unsupported … did not properly monitor non-payroll disbursements. As a result, there is an increased risk that errors or …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… without identifying who pumped the fuel. Green Tech High Charter School – Payroll (Albany County) Officials did not … Comptroller as abandoned property. Morley Volunteer Fire Company – Misappropriation of Funds (St. Lawrence County) Company officials did not provide oversight of financial …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2