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

… report - 2023M-19] Audit Objective Determine whether Barker Central School District (District) employee … Determine whether Barker Central School District District employee compensation …

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)

… inventory list. For example, these assets include a golf cart costing $12,585. Seven additional fixed assets with …

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

Town of Ontario - Information Technology, Financial Management and Procurement (2017M-137)

… Town of Ontario Information Technology Financial Management and Procurement 2017M137 …

https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137

Lewis County Industrial Development Agency – Staff Services Agreements (2025M-1)

… agreements (agreements) with Naturally Lewis, Inc., a not-for-profit corporation (Corporation), to provide … and staff support services to LCIDA for the last quarter of 2023 and for 2024. However, the Board did not ensure the … as specified in the agreements. In addition, LCIDA paid a fee for one project which was not approved by the Board. …

https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1

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

… pdf] Audit Objective Determine whether the Town of Pound Ridge (Town) Board (Board) procured goods and services in … Determine whether the Town of Pound Ridge Town Board Board procured goods and services in …

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

Avon Central School District – Financial Management (2024M-75)

… gaps. However, the District incurred operating surpluses in all five years we reviewed, totaling $8.2 million. Appropriating fund balance that is not needed is, in effect, a reservation of fund balance that is not provided for by …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75

Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)

… of Hamburg Board. The Agency reported 48 active projects with payment in lieu of taxes (PILOT) agreements in 2014. Key … PILOTs are accurately billed and collected in accordance with authorized agreements. Verify that the employment data …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-and

Delaware County – Assigned Counsel (2016M-384)

… County officials began working with the Delaware County Bar Association (DCBA) to update the County’s assigned …

https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384

State Comptroller DiNapoli Releases Municipal Audits

… following local government audits have been issued. Town of Owasco – Real Property Tax Exemptions Administration … applied for or supported. Property owners received $4,014 in 2019 town tax reductions for these unsupported exemptions. … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …

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

DiNapoli: Local Sales Tax Collections Up 3% in November

… local collections totaled $1.86 billion for the month, up $53 million year over year, with New York City accounting … DiNapoli said. “New York City’s collections continue to drive statewide growth, accounting for a majority of the overall increase. Still, monthly collections are subject to volatility, and local officials should take …

https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-november

Westchester County Department of Social Services - Contract Monitoring (2018M-35)

… Westchester County Department of Social Services Contract …

https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35

IV.3 Overview – IV. Accounting Codes - Uses and Descriptions

… from various sources including a variety of taxes, Federal grants, fees, fines, receipts for State-provided services, … Taxes are the largest source of State revenues followed by Federal grants and miscellaneous receipts. The revenue …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overview

Plattekill Library – Budgeting Practices (2017M-95)

… and expenditure projections were reasonable for the period January 1, 2016 through February 16, 2017. Background The Plattekill Library is a public …

https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95

Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)

… of the District’s transportation State aid submissions for the period July 1, 2013 through May 25, 2017. Background … with approximately 1,900 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $38.7 … did not always promptly submit Form SA-16 – Application for Approval of Bus Purchase for the Purposes of State Aid to …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017m

Town of Nanticoke – Financial Condition Management (2017M-186)

… The Town of Nanticoke is located in Broome County and has a population of approximately 1,600. The Town is … that include realistic estimates for expenditures. Develop and adopt a fund balance policy that establishes the level of fund balance to be maintained. Develop and adopt a comprehensive multiyear financial and capital …

https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186

Village of Croton-on-Hudson – Payroll (2017M-200)

Village of CrotononHudson Payroll 2017M200

https://www.osc.ny.gov/local-government/audits/village/2017/12/29/village-croton-hudson-payroll-2017m-200

Tuxedo Union Free School District – Financial Condition (2015M-360)

… audit was to examine the District’s financial condition for the period July 1, 2014 through August 4, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $14.2 million. Key Findings The adopted budget for 2015-16 is structurally imbalanced, accounts receivables …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360

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