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Local Government Financial Data Release Dates
… Local Government Financial Data Release Dates …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-release-datesComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing … Fultonville – Claims Auditing (Montgomery County) Except for minor discrepancies, auditors found that the village …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-auditsFonda-Fultonville Central School District – Reserves Management (2021M-157)
… Define the financial objectives including the purpose, funding goals, conditions for reserve fund use and … reserve fund policy and develop a written plan for future funding and use of reserve funds and ensure amounts are … as to the appropriate remedy for addressing improper funding of and transfer of funds from reserves. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Village of Hancock – Insurance Withholdings (2022M-108)
… whether the Village of Hancock (Village) officials ensured insurance premium contributions were accurately calculated … Key Findings Village officials did not ensure that insurance premium contributions were accurately calculated and collected. Employee insurance contributions were not calculated correctly and the …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… Review claim documentation for appropriateness and did not sign vouchers to approve claims for payment. Establish …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Otselic Valley Central School District – Procurement (2022M-58)
… totaling $35,038, officials did not seek competition for a transportation efficiency study ($32,500), purchases of ice melt ($10,845) and information technology equipment … policies and procedures were inadequate and did not help ensure officials sought competition for goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Islip Fire District – Disbursements (2020M-9)
… inappropriately paid for medical expenditures. Ensure all gas and general credit card charges are sufficiently …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… Key Findings The Board of Directors (Board) did not effectively manage grants or ensure that authorized …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Town of Allen – Claims Audit (2024M-123)
… detected and corrected, and that Town officials paid more for goods and services than necessary. All 105 claims we … sufficiently itemized and should not have been approved for payment. 47 claims totaling approximately $41,000 did not … department head. Two claims totaling approximately $160 for membership dues could not be located and provided for our …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123Town of Plymouth – Employee Benefits (2023M-176)
… accurately recorded Highway Department (department) leave and properly paid separation payments. Key Findings Officials did not accurately record department leave or properly pay separation payments. As a result, of … 11 employees a total of $25,238 for one or more type of leave, as follows: Ten employees were collectively paid …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176West Nyack Fire District – Claims Processing (2014M-259)
… receipts that were submitted. Reimbursements for personal cell phones were made without the required cell phone bills. Key Recommendations Audit all claims and ensure that each claim includes an itemized …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259St. Lawrence County – Financial Condition (2016M-173)
… January 1, 2014 through September 30, 2015. Background St. Lawrence County is located in northern New York State and … St Lawrence County Financial Condition 2016M173 …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… pays certain claims prior to the Board’s audit which are not statutorily authorized for payment in advance of audit. … by the Treasurer include only year-to-date information and do not provide detail for the current month’s activities. Key Recommendations Ensure that all claims have appropriate supporting documentation, and (other than …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsRockland County Department of Social Services – Service Contracts (2014M-368)
… period January 1, 2013 through August 12, 2014. Background Rockland County has a population of approximately 320,900 and … Rockland County Department of Social Services Service …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Delaware County – Third-Party Contractual Services (2014M-287)
… 48,000, includes 19 towns and 10 villages. The County is governed by an elected Board of Supervisors that is composed of 19 members. Budgeted appropriations for 2014 … Amend the procurement policy to ensure that competition is used when awarding contracts. Ensure that written …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Delaware County – Vehicle Usage and Disposal (2014M-258)
… to support the after-hours locations of vehicles or disposal methods used. None of the six departments adequately … of keeping County vehicles at off-site locations and each disposal method prior to the disposal of any County vehicles. Maintain and review vehicle …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… County bank account for the Department of Motor Vehicles (DMV), resulting in an unaccounted for balance of $162,875. … made to municipalities. The Clerk should review the DMV account and remit the balances due to the State and …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Town of Waterloo – Board Oversight (2017M-110)
Town of Waterloo Board Oversight 2017M110
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110Town of Tonawanda – Recreation Fees (2017M-133)
… duties are segregated. Review and reconcile deposited fees using source documents such as POS system records or daily cash count sheets to ensure that all fees are accounted for, deposited and recorded. Require the … Town of Tonawanda Recreation Fees 2017M133 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Downsville Central School District – Fund Balance (2016M-79)
… 2016. Background The Downsville Central School District is located in the Towns of Andes, Colchester, Hamden, Hancock, Tompkins and Walton in Delaware County. The … one school with approximately 295 students, is governed by an elected five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79