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Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… to February 6, 2013. Background The Village of Smyrna is located in the Town of Smyrna in Chenango County. The Board of … Village’s annual financial reports were filed with OSC in a timely manner. The Board did not conduct an annual audit of …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Town of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… internal controls over selected financial operations for the period January 1, 2011, to December 31, 2012. … members. The 2012 budgeted appropriations were $315,802 for the general fund and $743,523 for the highway fund. Key Findings The Clerk’s cash receipts …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21Town of Ballston – Water Fund Financial Operations (2012M-258)
… to December 31, 2011. Background The Town of Ballston is located in Saratoga County and has a population of approximately 8,000. The Town Board is the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… is located in Ontario County. The Town is governed by the Town Board, which comprises four elected members and … allowing the Town’s 2013 budget to exceed the tax cap by $25,403, or approximately 5 percent. Key Recommendations … The Board should review budget-to-actual reports on a monthly basis and use them to monitor current-year …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231DiNapoli: Expansion of Farm-to-School Programs Depends on Innovation and Collaboration
… may be limited by various challenges, according to a report issued today by State Comptroller Thomas P. … he toured the Gov. George Clinton Elementary School garden in Poughkeepsie. “Interest in farm-to-school programs is widespread, but it’s not always easy for school districts …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-expansion-farm-school-programs-depends-innovation-and-collaborationWestchester Community Opportunity Program, Inc. – Compliance With the Reimbursable Cost Manual
… Program, Inc. (WestCOP) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and … including costs, that WestCOP reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must … reported about $2.1 million in reimbursable costs on its CFR for the rate-based preschool special education programs …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/westchester-community-opportunity-program-inc-compliance-reimbursable-cost-manualUnited Cerebral Palsy Association of Nassau County, Inc. – Compliance With the Reimbursable Cost Manual
… the fiscal year ended June 30, 2018. About the Program CPN is an SED-approved, non-profit special education provider located in Roosevelt, serving students from 28 school districts … $42,442 in excess staffing, $1,223 in payments made to a non-SED position, and $42 in salaries that were in excess …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/united-cerebral-palsy-association-nassau-county-inc-compliance-reimbursable-cost-manualDiNapoli: State Needs to Improve Oversight of Child Care Grants
… stabilize their operations and retain their employees, in 2021 the American Rescue Plan Act and the Coronavirus … ensure the most effective use of these funds. Child care is vital for thriving communities, and enhanced controls and … Inadequate Support for Expenses OCFS did not, as a practice, request or review receipts to support expenses …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-needs-improve-oversight-child-care-grantsDiNapoli: Pennsylvania Man Impersonated Deceased Father to Steal His NYS Pension and Social Security Payments
… today announced the arrest and guilty plea of Timothy Gritman, a Pennsylvania resident, on wire fraud and … System and $87,790 in Social Security benefits. “Timothy Gritman hid his father’s death to collect his pension … 1992 and moved to Wyoming from Pennsylvania with his son, Timothy Gritman, in August 2017. In September 2017, Medicare …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-pennsylvania-man-impersonated-deceased-father-steal-his-nys-pension-and-social-securityTown of Cato – Supervisor’s Records and Reports (2025M-141)
… [read complete report – pdf] Audit Objective Did the Town of Cato (Town) Supervisor (Supervisor) maintain … – November 6, 2025. We extended our audit period to review the Town’s 2017 through 2024 Annual Financial Report (AFR) filings as of November 6, 2025. Understanding the Audit Area A town supervisor must maintain complete, …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141Henrietta Fire Company, Inc. – Board Oversight (2025M-71)
… records and reports to detect discrepancies. The Company is governed by its articles of incorporation, bylaws and … reports to the Board did not include all Company activity. In addition, the Board generally did not review bank … were adequately accounted for, recorded and reported. As a result, the Company had an increased risk of theft, waste …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71Scarborough Fire District – Board Oversight (2025M-117)
… Board, including the Chairwoman and four Commissioners, is responsible for the District’s general management and … oversight of the District’s financial operations. As a result, the Board could not ensure that it was positioned … oversee the District’s financial operations, policies were in place or that necessary reporting requirements were met. …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117SUNY Bulletin No. SU-53
… Purpose To inform agencies of OSC's automatic processing and to provide instructions for payments not processed … To inform agencies of OSCs automatic processing and to provide instructions for payments not processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-53-march-1-2000-and-march-1-2001-salary-increases-employeesState Comptroller DiNapoli Releases Municipal & School Audits
… – Non-Payroll Disbursements (Cortland County) The board and supervisor did not provide adequate oversight of … increased risk that errors or irregularities could occur and remain undetected and uncorrected. Specifically, town officials did not …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… County , Village of Nelliston and Town of Plattsburgh . "In today's fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0Midway Fire District – Claims Auditing (2025M-143)
… 31, 2025 Understanding the Audit Area The audit of claims is often the last line of defense for preventing … improper or fraudulent claims from being paid. When a fire district has a strong claims auditing process, the … to ensure tax dollars are spent properly, efficiently and in the best interest of taxpayers, the Board should conduct a …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/midway-fire-district-claims-auditing-2025m-143-0Clinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… Board of Cooperative Educational Services (BOCES) is an association of 17 component school districts. The … services to its component districts, is governed by a 15-member Board of Education elected by the boards of the … payments to ensure they are accurately calculated in accordance with the terms of the collective bargaining …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353Forestburgh Fire District – Financial Activities (2015M-203)
… July 31, 2015. Background The Forestburgh Fire District is a district corporation of the State, distinct and separate … preapproved utility payments. Deposit cash receipts in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Alton Fire District – Internal Controls Over Financial Operations (2015M-96)
… through April 27, 2015. Background The Alton Fire District is a district corporation of the State, distinct and separate from the Town of Sodus, located in Wayne County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96Plymouth Fire District – Controls Over Financial Activity (2014M-211)
… June 16, 2014. Background The Plymouth Fire District is a district corporation of the State, distinct and separate from the Town of Plymouth, located in Chenango County. The District is governed by a five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211