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West Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… that Company officials require multiple signatures for the withdrawal or disbursement of Company funds. Establish a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mKendall Central School District – Capital Project (2017M-194)
… District residents were not properly informed prior to voting on a proposition for a District-wide capital …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Jericho Union Free School District – Financial Management (2016M-328)
… 1, 2014 through May 24, 2016. Background The Jericho Union Free School District is located in the Towns of Oyster Bay … Jericho Union Free School District Financial Management 2016M328 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Allegany County – Court and Trust Funds (2014M-74)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer). Payments made pursuant to court … an estate payment is unknown). Key Findings Although the County Clerk maintains scanned copies of all court orders …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Vestal Central School District – Financial Condition (2014M-08)
… The purpose of our audit was to assess whether the Board and District officials developed reasonable budgets for the … Central School District is located in the Towns of Vestal and Binghamton in Broome County and in the Town of Owego in Tioga County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Red Hook Central School District – Financial Management (2016M-105)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Red Hook Central School District is located in the Towns of Red Hook, Rhinebeck and Milan in Dutchess County, as well …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Williamsville Central School District – Financial Management (2016M-274)
… insurance reserve has been used for self-insurance for dental and other claims, which is not an appropriate use of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… to review the BOCES’ management of financial activities for the period July 1, 2011 through December 2, 2015. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year totaled approximately $56 … restricted more than $5 million of surplus funds for a purpose not statutorily allowed and had approximately …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mIthaca City School District – Transportation State Aid and Information Technology (2017M-63)
… Background The Ithaca City School District is located in the City of Ithaca, eight towns in Tompkins County and two towns in Tioga County. The … network. Of these, 5,173 (48 percent) had not been used to log on to the network in at least six months. The Board has …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationComptroller DiNapoli Releases Municipal Audits
… did not audit and approve claims from the private funds account prior to their payment. This increases the risk that … and the proper amounts were not deducted for health insurance premiums from any of the employees’ gross pay … lowest possible cost was paid for 18 of 28 professional service contracts totaling $1.2 million. Smithfield Fire …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… Board of Cooperative Educational Services (BOCES) – State Aid Although officials properly claimed state aid totaling … (LOSAP) (Dutchess County) The board did not effectively monitor all aspects of the district’s LOSAP. Specifically, … outlets. District officials did not report any laboratory test results for the testing cycle to their local health …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Village of Sagaponack – Claims Processing (2017M-124)
… is located in the Town of Southampton in Suffolk County and has a population of approximately 310. The Village is … claim to determine if the claims are properly itemized and include appropriate supporting documentation. Competitive … for some purchases. Key Recommendations Conduct a thorough and deliberate claims audit, ensuring that each claim has …
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124Village of Potsdam – Financial Condition (2017M-61)
… population of approximately 9,400. The Village is governed by an elected five-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-potsdam-financial-condition-2017m-61Town of Colchester – Financial Condition (2016M-376)
… establishes reasonable levels of unassigned, committed and reserved fund balances and how and when committed and reserved funds will be used. Adopt reasonable budgets that …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Beacon City School District – Budget Review (B6-14-10)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2005. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/beacon-city-school-district-budget-review-b6-14-10Town of Wright – Financial Operations (2014M-277)
… Purpose of Audit The purpose of our audit was to review the Town’s budget planning and financial management for the … The purpose of our audit was to review the Towns budget …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277Shelter Rock Public Library District – Bank Reconciliations (2015M-249)
… 1, 2014 through June 30, 2015. Background The Shelter Rock Public Library District is located in the Town of North … Shelter Rock Public Library District Bank Reconciliations 2015M249 …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… 1, 2012 through October 31, 2013. Background The Lakeview Public Library is located in the Town of Hempstead in Nassau … Lakeview Public Library Tuition Reimbursement and Procurement 2014M104 …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104Village of Canajoharie – Procurement (2015M-36)
… audit was to review the Village’s procurement practices for the period June 1, 2013 through October 31, 2014. Background The Village of Canajoharie is located in the Town of Canajoharie in Montgomery County, and has a … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year total approximately $3.4 million. …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36Beacon City School District – Budget Review (B6-13-10)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10