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Town of Oyster Bay - Financial Condition Management (2020M-74)

… funds were established. The Town has nearly $605 million in outstanding debt, which is significantly more than … corrective action. Appendix B includes our comments on issues raised in the Town’s response letter. …

https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74

Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)

… accounting system for extra-classroom activity (ECA) funds. Key Findings Unapproved ECA clubs were operating in … did not establish an adequate accounting system for ECA funds. As a result, District officials cannot ensure that … ECA policy or provide appropriate oversight of ECA funds. As a result, 72 of 90 transactions tested totaling …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activity

Village of Mexico – Financial Management (2023M-170)

… an excessive level of unassigned surplus fund balance in the general fund; balances ranged between $839,530 and … was $509,000 while the Village had over $1.1 million in surplus funds available at the end of 2022-23 to use … Adopt a fund balance policy and realistic budgets based on historical trends and maintain a reasonable fund balance …

https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170

Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)

… for compliance with policies, and approve requests in advance. Keep costs for meals provided at meetings within … corrective action. Appendix B includes our comment on an issue BOCES officials raised in their response. …

https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-services

City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)

… complete report – pdf] Audit Objective Assess whether City of New Rochelle (City) officials could take additional steps to increase … to programs and services provided at selected City facilities. Key Findings Of the 895 applicable physical … Assess whether City of New Rochelle City officials could take additional …

https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38

Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)

… if implemented, would assist the Board of Trustees (Board) in containing excessive amounts of overtime being charged to … corrective action. Appendix C includes our comment on an issue raised in the Village’s response. …

https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6

Port Ewen Fire District – Financial Management (2024M-157)

… However, soliciting investment options may have resulted in greater investment earnings. For example, the District’s … corrective action. Appendix B includes our comment on an issue that was raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157

Town of Union – Financial Condition (2016M-192)

… December 31, 2015. Background The Town of Union is located in Broome County. The Town, which has approximately 55,000 … are too low to allow the fund to break even, which results in taxpayer inequity, as the water fund is subsidized by the … that the Town bills for all water and sewer services based on accurate meter flows and set rates sufficient to cover …

https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192

City of Yonkers – Budget Review (B6-14-13)

… the significant revenue and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year … totaling $45 million to liquidate the current deficits in the City School District’s general fund as of June 30, … overtime may not be adequate. The City continues to rely on fund balance for recurring expenditures. The City’s …

https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13

Bellmore-Merrick Central High School District – Financial Condition (2016M-341)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016m

Beacon City School District -- Budget Review (B6-15-4)

… totaling $5,288,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2005. Local … for the next succeeding fiscal year. Key Findings Based on the results of our limited review, we found the significant revenue and expenditure projections in the preliminary budget are reasonable. The preliminary …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4

Town of Sweden – Justice Court (2014M-318)

… program, but do not use the report that includes all tickets pending for more than 60 days, which led to filing … on a regular basis for timeliness and accuracy. Ensure all traffic tickets that are unresolved after 60 days are reported to the …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318

Chautauqua County – Court and Trust Funds (2020-C&T-1)

… Finance Law, the Director is required to submit a report on an annual basis to the State Comptroller accounting for … 90 actions totaling $4,405 that improperly remained in the Director of Finance’s custody that should have been … deemed abandoned property is paid to the State Comptroller in a timely manner. The County Clerk should maintain a court …

https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1

City of Long Beach – Budget Review (B17-7-9)

… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … reasonable, and whether the City took appropriate action to implement or resolve recommendations from our budget … Long Beach, located in Nassau County, has been authorized to issue debt not to exceed $12,000,000 to liquidate the …

https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9

State Agencies Bulletin No. 969

… Employees Selected full time CSEA, PEF or M/C employees in Executive Branch agencies who elected to receive the Voluntary Severance Program payment in two installments Background Pursuant to Budget Bulletin … Actions Agencies must enter the following information on the Time Entry page to pay the second installment of the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/969-executive-voluntary-severance-program-payments-second-installment

State Comptroller DiNapoli Releases Municipal Audits

… City of Troy and the West Ghent Volunteer Fire Company . "In today's fiscal climate, budget transparency and … that the significant revenue and expenditure projections in the tentative budget were reasonable and the town's 2018 … over personal, private and sensitive information on college websites, applications and servers and ensure the …

https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits

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