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Village of Endicott – Budget Review (B4-14-7)
… The Village’s tentative budget exceeds the property tax levy limit set by statute. Key Recommendations Address … sufficient financing sources. Ensure compliance with the tax levy limit law by either adopting a local law to override the tax cap or lowering the budget totals to be within the …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… The Justices did not always enforce unpaid tickets or report transactions to DMV in a timely manner. Key … Periodically review and reconcile DMV’s pending ticket log with caseload activity to ensure that tickets are …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Monticello Joint Fire District – Fiscal Operations (2017M-80)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the District’s financial condition and Treasurer’s duties …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… The Tompkins County Industrial Development Agency is an independent public benefit corporation created under New York State General Municipal Law. The IDA is governed by a seven-member Board of Directors that is appointed by the County and includes four members that are …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardTown of Cortlandville – Fuel Purchases (2012M-171)
… January 1, 2011, to June 21, 2012. Background The Town is located in Cortland County and has a population of … the 49 square-mile Town boundaries. The Highway Department is responsible for the maintenance and repair of these roads. This is done with the use of a variety of vehicles and machines …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… - pdf] Audit Objective Determine whether the Kenmore-Town of Tonawanda Union Free School District (District) Board of Education (Board) and District officials properly managed … over $860,000 that were for the same or similar types of material or service. As a result, we question whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Town of Danby – Claims Processing and Procurement (2022M-127)
… Board (Board) sought competition when procuring goods and services and audited claims prior to payment. Key Findings The Board did not … Town Board Board sought competition when procuring goods and services and audited claims prior to payment …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Woodbourne Fire District – Board Oversight (2023M-98)
… Commissioners Board provided adequate oversight of the Districts financial operations …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… Objective Determine whether the Village of Hewlett Neck’s (Village) Treasurer performed his duties in accordance with … the Village Clerk (Clerk) performed many of the Treasurer’s duties, creating a lack of segregation of duties . Neither … required by Village Law section 408. The Treasurer did not sign 69 of 179 checks we reviewed, totaling $101,937; …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Rye City School District – Payroll (2024M-2)
… officials paid overtime without knowing why the additional payroll costs were incurred. Improperly paid an employee …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Town of Benson – Financial Condition (2013M-77)
… through December 31, 2012. Background The Town of Benson is located in Hamilton County and has a population of approximately 190 people. The Town is governed by a Town Board which consists of four elected … and $222,402 for the highway fund. Key Finding The Board is not able to routinely monitor actual revenues and …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Schonowe Volunteer Fire Company, Inc. – Audit Follow-Up (2021M-185-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Schonowe Volunteer Fire Company, Inc’s … were followed. The audit included eight recommendations to help the Board and Company officials monitor and improve the Company’s financial operations, and to help the Board provide adequate oversight of financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/10/schonowe-volunteer-fire-company-inc-audit-follow-2021m-185-fTown of Perth – Supervisor’s Records and Reports (2024M-149)
… accurate and timely accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s financial operations. Key … accounting records or provide adequate financial reports to the Board. For example, as of March 31, 2024 the general …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… did not retain cash collection logs from the safes where club money was placed before deposit and club advisors did not ensure student treasurers maintained … forms totaling $159,461 had the required items such as club advisor signatures. The central treasurer improperly …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mIschua Fire District – Internal Controls Over Financial Operations (2013M-367)
… distinct and separate from the Town of Ischua and located in Cattaraugus County. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate … The Smithfield Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113State Comptroller DiNapoli Releases School District Audits
… be unnecessary. Livingston Manor Central School District – Cost-Effective Expenditure Control (Delaware County) Auditors … district officials for researching and implementing shared services with other districts to achieve cost savings and maintain programs for students. For example, …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Village of Arkport – Water Fund Financial … New York State Comptroller Thomas P DiNapoli today announced the following local government audits have been issued …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Local Sales Tax Collections Up Slightly in May
… today by State Comptroller Thomas P. DiNapoli. This is the third consecutive month in 2023 of less than 2% … balance,” DiNapoli said. “Being prepared for a slowdown is especially important in this uncertain economy.” For May … amounts are based on estimates of what each municipality is due. In the third month of each calendar year quarter …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-mayDiNapoli: Local Sales Tax Collections Up 1.5% in April Compared to Last Year
… Local sales tax collections in New York state increased by 1.5% in April compared to the same month in 2023, according to data … modest for the third straight month and mostly driven by New York City,” DiNapoli said. “Over two-fifths of counties … Local sales tax collections in New York state increased by 15 in April compared to the same …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-local-sales-tax-collections-15-april-compared-last-year