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New York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies (Follow-Up)

… Security and Controls Over Medications and Related Supplies ( Report 2013-S-34 ). Background Our initial audit, … proper controls over their medications and related supplies. We found that the sampled SBHCs did not follow … regulations for medications and potentially hazardous medical supplies. Ten of the 11 SBHCs sampled had shortages …

https://www.osc.ny.gov/state-agencies/audits/2017/03/23/new-york-city-school-based-health-centers-security-and-controls-over-medications-and

Hannibal Fire Company – Misappropriation of Funds (2023M-59)

… basic internal controls over cash disbursements. As a result, the former Treasurer was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For example, he was able to: Disburse over $451,000 in unauthorized checks to himself from January 2014 through …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59

Village of Ocean Beach – Credit Card Usage (2022M-206)

… report – pdf] Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured that employees …

https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206

City of Salamanca – Employee Benefits (2023M-96)

… supported or accurately calculated. This resulted in unsupported and possibly improper payments being made. Of … Review the contents of the City Charter (Charter) in its entirety, review payments made to former City …

https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96

Town of Gorham – Procurement (2024M-7)

… report – pdf]  Audit Objective  Determine whether Town of Gorham (Town) officials made procurements in accordance … officials did not seek competition when procuring any of these vendors. Two of these vendors lacked written agreements detailing the …

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

Rye City School District – Payroll (2024M-2)

… report – pdf]  Audit Objective  Determine whether Rye City School District (District) officials ensured overtime was properly … record or pay overtime. District officials did not budget for approximately $600,000 of incurred overtime, and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2

Town of Smithtown – Departmental Operations (2017M-66)

… examine Highway Department and Parks Department operations for the period January 1, 2015 through August 31, 2016. … did not have written procedures requiring that the number of parking permits purchased be periodically reconciled with the number of permits sold. Key Recommendations Enter into …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66

Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)

… did not properly monitor and account for 70 percent of the 60 fixed assets we examined, including computers, … Officials have not conducted a complete physical inventory in more than 10 years. As a result, the District has an … are conducted at the frequency indicated in the District’s fixed asset inventory policy. District officials agreed …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139

Village of Albion – Water and Sewer Rents (2013M-108)

… audit was to examine internal controls over the billing and collection of water and sewer rents for the period January 1, 2010, to March 15, … Albion is located in the Town of Albion in Orleans County and has approximately 6,000 residents. The Village is …

https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108

Lockport City School District - Procurement (2021M-198)

… with our recommendations. Appendix B includes our comments on issues raised in the District’s response. … Determine …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198

State Comptroller DiNapoli Releases Municipal Audits

… Stamford-Harpersfield-Kortright Fire District – Financial Activities (Delaware County) The board did not … not conduct required audits or adopt a procurement policy, investment policy or code of ethics, as required. Although the treasurer’s financial records and reports that auditors reviewed were …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits

Town of Livonia – Justice Court (2015M-76)

… our audit was to examine the Court’s financial operations for the period January 1, 2013 through March 17, 2015. … maintains a Justice Court with two elected Justices. For 2014, the Town reported net revenues from fines and … perform monthly bank reconciliations or accountabilities for their review. The Justices did not routinely submit …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76

Vestal Central School District – Financial Condition (2014M-08)

… Purpose of Audit The purpose of our audit was to assess whether the … Background The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and in the Town of Owego in Tioga County. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08

Town of Keene – Records and Reports (2024M-27)

… balances did not agree with general ledger cash balances for 55 (41 percent) of the 133 bank reconciliations we …

https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27

Campbell-Savona Central School District – Student State Aid (2024M-79)

… homeless students. Key Findings  District officials did not properly claim a total of $65,953 in potential State aid … including $29,939 of potential aid the District will not receive because officials did not file claims within the filing timeframes. Specifically:  …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79

Consumer Protection: Testing of Retail Prices and Weighing and Measuring Devices (2024-MS-1)

… were at increased risk of not paying the correct price for goods and services. Nine Departments did not adopt price … Key Recommendations  Develop and implement procedures for periodic price accuracy testing. Perform testing in …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/consumer-protection-testing-retail-prices-and-weighing-and-measuring-devices-2024

Town of Leicester – Financial Management (2025M-2)

… Findings  The Board did not effectively manage the Town’s fund balance and continued to unrealistically estimate … estimate revenues and appropriations in the 2025 budget, which will likely result in operating surpluses … that, if implemented, will improve the Town’s financial management. Town officials generally agreed with …

https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2

Town of Pound Ridge – Procurement and Claims Auditing (2024M-150)

… statutory requirements and properly audited claims prior to payment. Key Findings  Town officials did not procure all … audit is not conducted, the Board diminishes its ability to effectively monitor Town financial operations and there is … and conduct a thorough audit of all claims prior to approval for payment.  Town officials generally agreed …

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

Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)

… report – pdf]  Audit Objective  Determine whether the Town of Lancaster (Town) Supervisor (Supervisor) adequately … the firm he improperly contracted with to act as Director of Finance, resulting in incomplete and inaccurate financial … $483,122 were completed without Board approval. 76 percent of non-recurring journal entries were made 70 days after the …

https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32

State Comptroller DiNapoli Releases Municipal Audits

… nearly $2.2 million in 2016 and $1.3 million in 2017 were not always remitted to the supervisor and treasurer in a … In addition, clerk fees and real property taxes were not always deposited within required timeframes and bank reconciliations were not always accurate. Baldwin Fire District – Credit Card and …

https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-municipal-audits