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Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… property tax collections, totaling $505,197, within 24 hours of the date recorded as collected, without indication … Key Recommendations Deposit real property taxes within 24 hours and remit them to the Supervisor weekly. Perform bank …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15New York State Comptroller Thomas P. DiNapoli Statement on State Executive Budget Proposal
… planning for future unforeseen events. “ State revenue is running well ahead of projections , and the proposed budget …
https://www.osc.ny.gov/press/releases/2022/01/new-york-state-comptroller-thomas-p-dinapoli-statement-state-executive-budget-proposalContract Advisory No. 25
… Subject : Electronic Documents Submission System (EDSS) Guidance : The Office of … Bureau of Contracts (BOC) launched the Electronic Documents Submission System (EDSS) 5/9/2017. EDSS is … CRERs should be submitted to BOC through the Electronic Documents Submission System (EDSS). No other form of …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edssWeedsport Central School District – Financial Management (2016M-94)
… the District as it faces current and future economic and environmental challenges. District officials have not … improvement projects and purchases, and any economic or environmental factors that could affect the plans. Analyze …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Skaneateles Central School District – Records and Reports (2015M-154)
… Purpose of Audit The purpose of our audit was to examine the District’s financial records and reports for the period July 1, 2013 through December 31, 2014. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… The District, which is governed by an elected seven-member Board of Education, operates three schools with approximately … have private interest in a limited liability company (LLC) that provided report card services to the District. … providing services, the Superintendent recommended to the Board, and the Board approved, a contract with the LLC’s …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessJefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… former Director appears to have been affiliated, resulting in a potential conflict of interest. The Assistant was not …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overTown of Chautauqua – Fiscal Stress (2013M-220)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition for the period … activity against those estimates, allowing appropriations to be over-expended. The Board aggregately over-estimated … at December 31, 2012. The Board and Town officials have not developed a comprehensive multiyear financial plan …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Town of Owego – Shared Services Facility Capital Project (2022M-42)
… and monitored the shared services facility capital project Project …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Rapids Fire Company – Credit Cards (2023M-86)
… Audit Objective Determine whether the Rapids Volunteer Fire Company (Company) credit card purchases were made by … audit fire company rapids …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s internal controls over recreation department cash receipts and information … Town of Wheatfield Recreation Department Cash Receipts and Information …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mVillage of Horseheads – Claims Auditing and Disbursements (2023M-134)
… report – pdf] Audit Objective Determine whether Village of Horseheads (Village) officials properly audited claims and … disbursements. Key Findings Based on our sample of $1.1 million in claims and disbursements reviewed, Village … Village officials did not: Ensure an independent review of Parks and Recreation Department (Department) claims …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Ardsley Union Free School District – Financial Management (2024M-13)
… limit on surplus fund balance and lacks transparency. As a result, the District levied more taxes than needed to fund … Adopt realistic budgets and appropriate fund balance only when needed to fund operations. Reduce surplus fund balance … or planned to initiate, corrective action. Appendix B includes our comments on the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Wallkill Central School District – Claims Auditing (2023M-52)
… before payment, for valid purposes and properly reported to the Board of Education (Board). Key Findings The claims … before payment, for valid purposes and properly reported to the Board . We reviewed 100 claims totaling $1.7 million … lines being overspent. 58 totaling $1.6 million did not have sufficient supporting documentation, which could result …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Town of Big Flats – Financial Management (2013M-170)
… 1, 2010, to May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a population of … Town of Big Flats Financial Management 2013M170 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Village of Addison – Board Oversight (2024M-8)
… perform an effective claims audit or annually audit the former Clerk-Treasurer’s 1 records (see Village of Addison – Payroll (2024M-12) and Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19) … (B Felony) and was sentenced to three to nine years in State prison in August 2024. As part of her sentence, the …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and … agreed with our recommendations and indicated they have taken or will take corrective action. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Town of Butler – Highway Asset Accountability (2024M-115)
… [read complete report – pdf] Audit Objective Determine whether the Town of Butler … stolen or caused by a leak in the in-ground storage tank. Key Recommendations Develop, adopt and periodically …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115Snyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… and reported and that District moneys are safeguarded for the period January 1, 2012 through November 20, 2013. … The District’s general fund budget totaled $1.4 million for the 2013 fiscal year. Key Findings We found that the … policy requires officials to obtain three written quotes for purchases costing from $5,000 to $10,000, but does not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Comptroller DiNapoli Releases Municipal Audits
… completed audits of the Allegany Engine Company , Columbia County and the Town of Tuxedo . “In today’s fiscal climate, … Company – Controls Over Financial Activities (Cattaraugus County) The board does not provide adequate oversight of the … savings account without board approval. Columbia County – Court and Trust Funds (2014M-353) The surrogate …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1