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Machias Fire District – Financial Operations (2026M-14)
… [read complete report – pdf] Audit Objective Did the Machias Fire District (District) Board of Fire Commissioners (Board) and Treasurer properly manage the District’s financial operations? Audit Period January 1, … Did the Machias Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/machias-fire-district-financial-operations-2026m-14Review of Growe Technologies Inc.
… and ICD-10. In November 2013, the Health Science Center at Brooklyn Foundation, Inc. entered into a non-competitive …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/review-growe-technologies-incBuffalo Academy of Science Charter School – School Building Lease (2013M-138)
… The Buffalo Academy of Science Charter School is located in the City of Buffalo and was established in 2004. The Buffalo Academy of Science Charter School is … used to select a firm to acquire and renovate a building on the Board’s behalf was not transparent, and we question …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over Justice Court operations for … 1, 2011, through September 20, 2012. Background The Town of Byron is located in Genesee County and has a population of about 2500. The Town Board, which comprises the Supervisor and four council …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Town of Danby – Claims Processing and Procurement (2022M-127)
… are not competitively procured, they may not be procured in a cost-effective manner. Also, when claims are not … for payment. The Board approved 19 claims twice, resulting in duplicate payments totaling $33,282. 44 of 97 credit card … to take corrective action. Appendix B includes our comment on an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Town of Leicester – Budgeting and Financial Oversight (2015M-158)
… 24, 2015. Background The Town of Leicester is located in Livingston County and has an approximate population of … or the appropriate level of fund balance to maintain in each fund. The Board adopted unrealistic budgets that relied heavily on the appropriation of fund balance as a financing source. …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158Town of Benson – Financial Condition (2013M-77)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … 1, 2010, through December 31, 2012. Background The Town of Benson is located in Hamilton County and has a population … Town of Benson Financial Condition 2013M77 …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Genesee County – Court and Trust Funds (2024-C&T-7)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … 1, 2021 through November 21, 2024. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7Fairview Fire District – Financial Operations (2024M-138)
… complete report – pdf] Audit Objective Determine whether the Fairview Fire District (District) Board of Fire Commissioners (Board) and officials properly managed the District’s financial operations and were transparent. Key Findings The Board and District officials did not properly manage and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138State Comptroller DiNapoli Releases Municipal Audits
… authority did not have adequate online banking agreements. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1Unified Court System Bulletin No. UCS-103
To explain processing of the Prepaid Legal Service Benefit for tax purposes for the 2006 calendar year
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-103-prepaid-legal-service-benefit-unified-court-system-ucsState Agencies Bulletin No. 770
To explain procedures for processing Veterans Program Incentive Award payments
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/770-department-labor-veterans-program-incentive-awardsComptroller DiNapoli Releases Municipal Audits
… government audits have been issued. Chautauqua County Soil and Water Conservation District – Cash Receipts and … water and sewer funds from $2.4 million in 2014 to $4.1 million in 2018. Furthermore, officials increased the real …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsWest Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… The West Irondequoit Central School District is located in the Town of Irondequoit, Monroe County. The District, … expenditures, which generated approximately $2.1 million in operating surpluses. District officials have historically … actual needs and include realistic estimates based on historical trends or other identified analysis and use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andCentral Islip Union Free School District – Financial Management (2013M-380)
… The Central Islip Union Free School District is located in Suffolk County. The District is governed by the Board of … underestimated revenues and overestimated expenditures in the Board-adopted budgets for fiscal years 2008-09 through … realistic estimates for revenues and expenditures based on all information available at the time the budget is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Village of Washingtonville – Financial Condition (2013M-346)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition … 1, 2011 through February 29, 2012. Background The Village of Washingtonville is located in Orange County. The Village … Village of Washingtonville Financial Condition 2013M346 …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346Town of Owego – Shared Services Facility Capital Project (2022M-42)
… and monitored the shared services facility capital project Project …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Town of Big Flats – Financial Management (2013M-170)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management for the period January 1, 2010, to May 1, 2013. Background The Town of Big Flats is located … Key Findings Even though the Board received monthly budget-to-actual reports from the Supervisor, it did not develop and …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Village of North Haven – Collections (2024M-99)
… whether Village of North Haven (Village) officials ensured collections were properly collected, recorded and deposited. Key Findings Village officials did not ensure collections were properly collected, recorded and deposited … could be lost, misused or misappropriated. We reviewed 922 collections totaling $1.4 million and identified 486 …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99DiNapoli: Report Finds Persistent Problems at Long Island Power Authority
… increasing debt load will burden customers well into the future. Both the LIPA board and state policymakers should … action to improve oversight and accountability, strengthen consumer protections, and provide much-needed relief for … of the Long Island office of DPS to include more robust consumer protection and advocacy provisions, as well as …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-report-finds-persistent-problems-long-island-power-authority