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Village of Lewiston – Purchasing (2013M-45)
… 31, 2013. Background The Village of Lewiston is located in the Town of Lewiston in Niagara County and has a population of approximately 2,700 … budgeted appropriations total approximately $2.4 million in the general fund and $.9 million for the water and sewer …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45New York State Comptroller DiNapoli Statement on New York City's Preliminary Budget
… a statement today on New York City’s preliminary budget. In December, DiNapoli released a budget analysis that … Despite revenue that my office anticipates will come in above planned collections in the current fiscal year, the city will very likely see … a statement today on New York Citys preliminary budget In December DiNapoli released a budget analysis that …
https://www.osc.ny.gov/press/releases/2026/01/new-york-state-comptroller-dinapoli-statement-new-york-citys-preliminary-budgetSteuben County – County Bridge Maintenance (S9-13-1)
… town- and village-owned bridges. Key Findings The County does not track all maintenance and repairs by bridge, unless … completely replaced or rehabilitated. While the County does not have a written plan in place, it has implemented …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Qualified Personal Service Contracts (QPSC) Listing
… April 1, 2025 – March 31, 2026 On June 4, 2008, Governor Paterson issued Executive … contracts that meet the criteria described above for the 2025-26 State Fiscal Year: Contract Number Contractor Name …
https://www.osc.ny.gov/procurement/qualified-personal-service-contracts-qpsc-listingContract Advisory No. 12
… Guidance: New Audit Type values have been created in the Statewide Financial System (SFS) for use with Gateway contracts. In addition to determining whether the SFS transaction will … whether the transaction relates to a contract created in the Gateway. Agencies must select the appropriate Audit …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsComptroller DiNapoli Releases School District Audits
… – Fixed Assets (2019M-103) The district does not have a comprehensive policy for identifying and recording fixed … use a competitive request for proposal (RFP) process when contracting for the annual audit. Auditors also found that …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases School District Audits
… did not obtain or retain adequate support documentation. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsTown of Danby – Audit Follow-Up (2022M-8-F)
… to assess the Town of Danby’s (Town’s) progress, as of May 2025, in implementing our recommendations in the audit report … was to assess the Town of Danbys Towns progress as of May 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-fGreenwood Lake Union Free School District – Audit Follow-Up (2021M-147-F)
… procure goods and services in a cost-effective manner or ensure claims were audited for accuracy and completeness. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/greenwood-lake-union-free-school-district-audit-follow-2021m-147-fSouth Huntington Union Free School District – Financial Condition (2016M-132)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Union Free School District is located in the Town of Huntington, Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Valhalla Union Free School District – Financial Condition (2015M-333)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2013 … 30, 2015. Background The Valhalla Union Free School District serves parts of the Towns of Greenburgh, Mount Pleasant and North Castle in Westchester County. The District, which operates four school with approximately 1,520 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Merrick Union Free School District – Financial Condition (2016M-240)
… Board was not used. The district did not use its reserve funds during the audit period but instead used operating funds to pay for related costs. Key Recommendations Adopt … the practice of appropriating unexpended surplus funds that are not needed and not used to fund District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… Determine whether Roslyn Union Free School District District officials appropriately tracked …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentTown of Chesterfield – Town Clerk (2024M-110)
… complete report – pdf] Audit Objective Determine whether the Town of Chesterfield (Town) Town Clerk (Clerk) properly recorded, … remitted and reported collections. Key Findings The Clerk did not properly record, deposit, remit or report … Determine whether the Town of Chesterfield Town Town Clerk Clerk properly …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Town of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… the statutory limit by $4,394 and the Board did not pass a resolution to override the limit. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialClinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
Clinton Volunteer Fire Department Inc Oversight of Financial Activities 2014M142
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialCity of Fulton – Fiscal Stress (2013M-310)
… routinely relied on the appropriation of fund balance as a financing source, causing the City to incur planned operating … City should maintain. Reduce reliance on fund balance as a financing source and continue to evaluate and explore ways to …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310City of Batavia – Business Improvement District (2017M-283)
… operation and maintenance costs and other services such as advertising and promoting BID activities. The district …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283Onteora Central School District – Information Technology (2015M-92)
… IT assets were adequately safeguarded for the period July 1, 2013 through November 5, 2014. Background The Onteora … maintains four schools with an enrollment of approximately 1,400 students. Budgeted appropriations for the 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Lowville Academy and Central School District – Financial Condition (2015M-220)
… 31, 2015. Background The Lowville Academy and Central School District is located in the Towns of Denmark, Greig, … Lowville Academy and Central School District Financial Condition 2015M220 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015m