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Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)

Village of Coxsackie Financial Condition and Water and Sewer Fund Accountability 2014M324

https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountability

State Comptroller DiNapoli Statement on New York City Mayor's 2024 State of the City Address

… savings initiatives have helped balance the budget through fiscal year 2025, sizable budget gaps exist in the outyears. Finding new …

https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2024-state-city-address

West Genesee Central School District - Capital Assets (2023M-128)

… complete report – pdf] Audit Objective Determine whether West Genesee Central School District (District) officials … totaling approximately $2.3 million selected for review: 54 assets were in use but not properly recorded in the …

https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128

Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)

… May 31, 2015. Background The Central New York Regional Market Authority is located in the City of Syracuse in … was established as a centrally located food distribution center serving Cayuga, Cortland, Madison, Oneida, Onondaga, …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-over

Village of Lyons Falls – Financial Management (2013M-393)

… management of the level of unexpended surplus funds for the period June 1, 2012 through August 31, 2013. …

https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393

Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)

… properly managed capital project (Project) change orders. Key Findings The Board and District officials did not … approval or use competitive bidding or quotes. Include a list of other desired items as alternates in original project …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41

Fairview Fire District – Financial Operations (2024M-138)

… on formal Board actions and were not made available for public review in a timely manner. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138

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

… duties and did not monitor the work performed by the firm he improperly contracted with to act as Director of … of journal entries were recorded and approved by the firm without the Supervisor’s review or oversight. The … unaware of these deficiencies and continued to pay the firm even though the contract terms were not fulfilled …

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

… did not follow the enforcement procedures prescribed by the city code. Town of Morris – Justice Court Operations … and made disbursements totaling $30,398. Auditors reviewed a sample of 42 cash receipts totaling $7,307 and all … not have an understanding of the finances for the closed landfill. In addition, the board did not treat taxpayers …

https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0

Cost-Saving Ideas: School District Auditing – External Auditor

… Accountant (CPA) or an independent Public Accountant (PA) registered and licensed to practice in New York State; have or develop expertise in district financial …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditor

Sandy Creek Central School District – Cafeteria Operations (2016M-354)

… purpose of our audit was to analyze the school lunch fund’s financial condition for the period July 1, 2015 through June 24, 2016. Background The Sandy Creek Central School District is located in the Towns of … operations were financially self-sufficient. The District’s productivity level for meals per labor hour (MPLH) is below …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354

Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)

… appropriately and securely executed check signatures for non-payroll checks. Key Findings The Board and Treasurer … not appropriately and securely execute check signatures for non-payroll checks between July 1, 2021 and June 30, 2023. Although the checks we reviewed were disbursed for what appear to be legitimate District purposes, when the …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178

Fine Fire District – Board Oversight (2023M-81)

… of the Board, not supported, not audited or they resulted in overpayments. Key Recommendations Maintain sufficient …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81

Barker Central School District – Payroll (2023M-19)

… [read complete report - 2023M-19] Audit Objective Determine whether Barker Central School …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19

Rondout Valley Central School District – Fixed Assets (2023M-36)

… combined cost of $255,775 did not have the required asset tags. 12 fixed assets with a combined cost of $213,960 could … of $79,383 were not recorded on the District’s inventory list. For example, these assets include a golf cart costing … were unable to verify this due to a lack of proper asset tags and incomplete inventory records. … audit rondout valley …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36

Village of Richmondville – Disbursements (2012M-178)

… Purpose of Audit The purpose of our audit was to ensure that the Board and Mayor properly monitored the … Village’s fiscal operations for the period June 1, 2011 to July 16, 2012. Background The Village of Richmondville is … Ensure that the Clerk-Treasurer and Second Deputy do not have full control over the payroll process or establish …

https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178

Comptroller DiNapoli Releases Municipal Audits

… questionable payments to members of the town supervisor’s family. For example, the supervisor’s wife was paid $4,186 as a town court recorder in 2013 with no board approval of her salary … worked. Village of Greenwich – Justice Court Operations (Washington County) Internal controls over the justice court’s …

https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1

Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)

… Clerk-Treasurer maintained complete, accurate and up-to-date accounting records and reports. Key Findings This audit contains similar findings and recommendations to our 2012 audit of the Village. The same Clerk-Treasurer … officials generally agreed with our recommendations and have initiated or indicated they plan to initiate corrective …

https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101