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State Comptroller DiNapoli Releases Municipal Audits
… awareness training, or develop a disaster recovery plan. Officials were unaware that employees were accessing … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1Rome City School District – Multiyear Planning (2021M-144)
… recurring operational expenses, resulting in a projected budget gap of about $3 million in 2025-26. A comprehensive multiyear financial plan would help …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… would be the only type of local industry that could take advantage of the property as a rail yard and be profitable. The Board decided this was not in County residents’ best interest due to cost and environmental factors. A lack of investment in the County’s infrastructure and economic development, and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaCopiague Fire District – Cash Disbursements (2019M-225)
… 306 checks, totaling almost $2 million, had only one of the two required signatures. Payments totaling $3,190 were … Recommendations Conduct a deliberate and thorough audit of each claim to ensure that each individual claim is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225Rockville Centre Union Free School District - School District Website (S9-19-28)
… Objective Determine whether the Rockville Centre Union Free School District (District) used its resources to … Determine whether the Rockville Centre Union Free School District District used its resources to maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19Kings Park Central School District – IT Asset Management (S9-22-13)
… complete report – pdf] Audit Objective Determine whether Kings Park Central School District (District) officials … kings park audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13Town of Lockport – Justice Court (2018M-36)
… is maintained and reconciled with cash in the bail account monthly, and report and remit forfeited bail when a …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Town of Rutland – Water and Sewer Charges (2025M-30)
… – pdf] Audit Objective Determine whether the Town of Rutland (Town) Town Clerk (Clerk) properly billed water and … Determine whether the Town of Rutland Town Town Clerk Clerk properly billed water and sewer …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30City of Fulton – Fiscal Stress (2013M-310)
… routinely relied on the appropriation of fund balance as a financing source, causing the City to incur planned operating … City should maintain. Reduce reliance on fund balance as a financing source and continue to evaluate and explore ways to …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310City of New Rochelle – Financial Condition (2014M-158)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for … 1, 2013 through March 18, 2014. Background The City of New Rochelle is located in Westchester County and has … City of New Rochelle Financial Condition 2014M158 …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… Purpose of Audit The purpose of our audit was to determine whether the Village’s water supply capital project and settlement proceeds were accounted for and monitored appropriately for the period April 21, 2009 … Key Findings The Clerk-Treasurer did not provide budget-to-actual reports of revenues and expenditures or project …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163Town of St. Armand – Selected Financial Operations (2017M-142)
… Purpose of Audit The purpose of our audit was to determine whether the Supervisor maintained complete and accurate accounting records and reports to allow the Board to effectively monitor the Town’s financial operations and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… purpose of our audit was to determine if the Board ensured that extra-classroom activity funds were properly accounted for during the period July 1, 2014 through June 13, 2016. … classes and clubs that deposited approximately $184,000 in receipts and disbursed $188,000 during the 2014-15 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomJamestown City School District – Financial Condition (2015M-120)
Jamestown City School District Financial Condition 2015M120
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Addison Central School District – Financial Condition (2016M-30)
… Background The Addison Central School District is located in the Towns of Addison, Cameron, Canisteo, Erwin, Lindley, … Rathbone, Thurston, Troupsburg, Tuscarora and Woodhull in Steuben County. The District, which operates three schools … general fund appropriations by 9 percent, resulting in a combined operating surplus of $6.4 million. Appropriated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… accruals for the period July 1, 2012 through November 30, 2013. Background The Springs Union Free School District … and pays tuition for 284 students in grades 9 through 12 who attend other school districts. Budgeted appropriations … million. Key Findings Budgeted appropriations for 2011-12 and 2013-13 exceeded actual expenditures by $3.5 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsCity of Olean – Budget Review (B1-15-2)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt … $4,300,000 to liquidate the accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2Smithtown Central School District – Capital Projects (2016M-202)
… The Board did not authorize an appropriation for a project, which prevented it from establishing the total estimated cost for the project. The Board received monthly reports from the project administrator, but they did not comply with District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Ticonderoga Central School District – Financial Condition (2013M-154)
… December 31, 2012. Background The Ticonderoga Central School District is located in portions of the Towns of … Ticonderoga Central School District Financial Condition 2013M154 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… 1, 2014 through February 29, 2016. Background The Valley Stream Union Free School District #24 is located in the Town … Valley Stream Union Free School District 24 Leave Accruals and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separation