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Vestal Fire Department – Financial Activities (2014M-265)
… internal controls over selected financial activities for the period January 1, 2013 through June 30, 2014. Background The Vestal Fire Department is a volunteer organization located in the Town of Vestal in … services to the Town. The Department, which is governed by a 19-member Board of Directors, is made up of four fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Village of Wurtsboro – Financial Operations (2017M-71)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition and segregation of duties for the period June 1, 2015 through May 31, 2017. … Village of Wurtsboro Financial Operations 2017M71 …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… Purpose of Audit The purpose of our audit was to determine whether the Town Supervisor … 1, 2015 through October 2, 2017. Background The Town of Carlton is located in Orleans County and has a population … Town of Carlton Town Supervisors Fiscal Responsibilities 2017M263 …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Henry Johnson Charter School – Financial Operations (2014M-214)
… period July 1, 2012 through April 30, 2014. Background The Henry Johnson Charter School is a public school not under … Henry Johnson Charter School Financial Operations 2014M214 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214Village of Old Westbury – Justice Court (2017M-64)
… 2015 through September 30, 2016. Background The Village of Old Westbury is located in the Towns of Oyster Bay and North … Village of Old Westbury Justice Court 2017M64 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64Cortland Enlarged City School District - Budget Review (B4-15-12)
… The Cortland Enlarged City School District, located in Cortland County, has a tentative budget for fiscal year … the reserve. After the District’s planned use of $500,000 in fund balance, the remaining unassigned fund balance is … appropriation budgets that are reasonable and based on prior years’ actual amounts with appropriate increases. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Town of Huron – Financial Management (2014M-367)
… 18, 2014. Background The Town of Huron is located in Wayne County and has a population of approximately 2,000. … adopted budgets with unrealistic estimates, which resulted in the accumulation of surplus funds and higher tax levies … capital needs. This plan should be monitored and updated on an on-going basis. Adopt policies and procedures to govern …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… fire protection and emergency rescue services to residents in the Town of Bradford in Steuben County and the Town of Orange in Schuyler County. … and properly supported. Audit and approve all claims on a monthly basis prior to payment. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationBolivar-Richburg Central School District - Financial Management (2019M-17)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … reserve policy, including plans for the use of reserves in accordance with applicable statutes. District officials … corrective action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… the capital reserve balance was overstated by $200,790. In addition, all 45 general ledger accounts did not comply … and other accounts are accurately reconciled and recorded in a timely manner. Update financial records and reports to … of our recommendations. Appendix B includes our comments on the issues raised in the District’s response letter. 1 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mMadison County - Claims Audit and Payment Process (2019M-142)
… whether internal controls over the claims audit and payment process were adequately designed and operating … Health (BOH) did not audit their respective claims before payment. Our review of 382 claims totaling $3.5 million … Ensure all claims are audited and approved prior to payment when required by law. Ensure all claims contain …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142DiNapoli Releases October State Cash Report
… but $1.9 billion higher than April projections, according to the monthly state cash report issued today by State … ended October with a balance of $11.4 billion, largely due to financial settlements. “The state’s short-term fiscal … position is strong,” DiNapoli said. “Still, it’s important to keep in mind that economic conditions and the revenue …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-releases-october-state-cash-reportCity of Lockport – Budget Review (B23-1-7)
… independent evaluation of the City’s proposed budget for 2024. Background Chapter 332 of the Laws of 2014, as amended … the next succeeding fiscal year. Key Findings Based on the results of our review, except for matters described below, … amount budgeted by approximately $440,000. The proposed 2024 budget includes overtime funding of $500,000 for the …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Hancock Fire Department – Audit Follow-Up (2018M-236-F) Auditors issued a report in May 2019 identifying certain conditions and opportunities … exercise adequate oversight of financial operations. West Colesville Volunteer Fire Company, Inc. – Board …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… Reimbursable Cost Manual (2021-S-31) Step Up, a New York City-based not-for-profit organization, is approved by the … New York City Department of Buildings – Oversight of Sidewalk Sheds (Follow-Up) (2022-F-36) The New York City … buildings and construction sites in the city, including sidewalk sheds (sheds) – temporary structures installed and …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-audits-0DiNapoli Calls for Improvements to Capital Planning Process
… $81.7 billion – including tax dollars, federal aid and long-term borrowing proceeds – to support its capital … reviews New York's capital spending over the past decade and plans for the coming years, concludes that reforms are … "Much of New York's infrastructure was built decades ago and is heavily used. It is in need of ongoing maintenance, …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-calls-improvements-capital-planning-processOversight of Sidewalk Sheds
… Objective To determine if the New York City (NYC or City) Department of Buildings (DOB) adequately monitors that NYC sidewalk sheds are erected and removed when required, are … To determine if the New York City Department of Buildings adequately monitors that NYC …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-shedsState Comptroller DiNapoli Releases State Audits
… announced today the following audits have been issued: City University of New York (CUNY): Controls Over CUNY Fully … roles assigned. For example, a student had access to a business application that students normally cannot access. … could affect the public's ability to accurately assess college safety and security and make valid comparisons among …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-auditsCenter Moriches Fire District – Fiscal Transparency (2025M-113)
… [read complete report – pdf] Audit Objective Did the Center Moriches Fire … (District) Board of Commissioners (Board) obtain an annual audit of the District’s records and ensure that the … District District Board of Commissioners Board obtain an annual audit of the Districts records and ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113Village of Unadilla – Disbursements (2025M-97)
… [read complete report – pdf] Audit Objective Did Village of Unadilla (Village) officials ensure that disbursements were accurate, properly approved, supported and for proper Village purposes? Audit Period March 1, 2017 – March 31, … Did Village of Unadilla Village officials ensure that …
https://www.osc.ny.gov/local-government/audits/village/2026/06/26/village-unadilla-disbursements-2025m-97