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Internal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs

… for which they weren’t eligible. According to the most recent quarterly report of Disaster Recovery expenditures, …

https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programs

Opinion 96-22

… Reserve Fund (transfer of moneys to contingency and tax stabilization reserve fund); (use of moneys in fund following … fund may not be transferred to a contingency and tax stabilization reserve fund. Following the abandonment of the … landfill may be transferred into a contingency and tax stabilization reserve fund if the town no longer needs to …

https://www.osc.ny.gov/legal-opinions/opinion-96-22

State Comptroller DiNapoli Releases Municipal and School Audits

… P. DiNapoli today announced the following local government and school audits were issued. City of Dunkirk – Budget … (Chautauqua County) The lack of complete, accurate and current accounting and financial records significantly limited this review and … P DiNapoli today announced the following local government and school audits were issued …

https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-audits

Wyoming County – Selected Financial Activities (2015M-94)

… to examine selected County financial management activities for the period January 1, 2013 through April 15, 2015. Background Wyoming County is located in western New York State and has a population of approximately 42,000. The County is …

https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94

Tapestry Charter School – Procurement (2017M-203)

… used a competitive process to procure goods and services for the period July 1, 2015 through July 26, 2017. Background … by an 11-member Board of Trustees. Operating expenses for the 2016-17 fiscal year totaled approximately $11.6 … required quotes, but did not obtain the required quotes for six of these vendors paid $112,611 (or 41 percent) for …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203

Town of McDonough – Financial Operations (2017M-120)

… of our audit was to review the Town’s financial operations for the period January 1, 2016 through March 23, 2017. Background The Town of McDonough is located in Chenango County and has a population of … and employees. Audit claims prior to payment to ensure they are for proper and valid charges and that the goods and …

https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120

Orleans County – Sheriff’s Department Inmate and Commissary Accounts (2017M-209)

… to examine the Department’s processes and procedures over inmate and commissary accounts for the period January 1, 2015 … Department did not properly account for and manage inmate and commissary accounts. Neither the former nor the … current Sheriff prepared monthly accountabilities for the inmate and the commissary accounts. Department officials …

https://www.osc.ny.gov/local-government/audits/county/2018/02/02/orleans-county-sheriffs-department-inmate-and-commissary-accounts-2017m-209

Review of the Local Development Corporation of Laurelton, Rosedale and Springfield Gardens (LDC)

… and Springfield Gardens (LDC) under contract M050231 were for appropriate expenses. Background On April 28, 2014, the … in expenses was incurred during the contract period for work relevant to the contract objectives, and was for expenses not previously paid from another funding source. …

https://www.osc.ny.gov/state-agencies/audits/2015/08/24/review-local-development-corporation-laurelton-rosedale-and-springfield-gardens-ldc

Town of Hartford – Online Banking and Information Security (2016M-385)

… 1, 2015 through July 31, 2016. Background The Town of Hartford located in Washington County and has a population of … Town of Hartford Online Banking and Information Security 2016M385 …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385

Williamson Central School District – Procurement of Professional Services (2016M-55)

Williamson Central School District Procurement of Professional Services 2016M55

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-services

Oriskany Central School District – Procurement (2017M-87)

… Central School District is located in the Towns of Marcy, Whitestown and Floyd and the City of Rome in Oneida County. …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/oriskany-central-school-district-procurement-2017m-87

Westhill Central School District – Procurement (2016M-182)

… audit was to evaluate the District’s purchasing practices for the period July 1, 2014 through December 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $35.3 … a purchasing policy, the policy did not include guidance for procuring professional services. Although District …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/westhill-central-school-district-procurement-2016m-182

Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)

… the period July 1, 2011, to March 31, 2013. Background The Oyster Bay-East Norwich Central School District is located in the Town of Oyster Bay in Nassau County. The District is governed by a … Oyster BayEast Norwich Central School District Employee Leave …

https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accruals

East Bloomfield Central School District – Online Banking (2016M-14)

… of Audit The purpose of our audit was to determine if online banking transactions were safeguarded for the period … District officials did not develop written procedures for online banking activities. A separate computer has not been dedicated for online banking. The bank has not provided the District with …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14

City of Albany – Payroll (2015M-110)

… of our audit was to review the City’s payroll operations for the period January 1, 2013 through September 30, 2014. … 16-member Common Council. Budgeted payroll appropriations for 2014 totaled approximately $75.7 million. Key Findings Seven employees were paid for unused vacation time without adequate leave records to …

https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110

Town of Ulster – Fire Protection Services (2015M-177)

… Background The Town of Ulster is located in Ulster County and has a population of approximately 12,300. The Town is …

https://www.osc.ny.gov/local-government/audits/town/2017/11/06/town-ulster-fire-protection-services-2015m-177

Industrial Development Agency Information

… PARIS Resources PARIS Login PARIS FAQs PARIS Handbook [pdf] Instructions for …

https://www.osc.ny.gov/local-government/resources/industrial-development-agency-information

Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)

… the Department’s internal controls over cash receipts for the period January 1, 2012 through December 1, 2013. … and an elected Town Supervisor. General fund expenditures for the 2013 fiscal year totaled $12 million. Key Findings … and Town officials have not provided written procedures for Department employees to follow when collecting fees for …

https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95