Search
Town of Butler – Highway Asset Accountability (2024M-115)
… may be unaccounted for. The diesel fuel log, maintained by the Superintendent was not accurate and up to date. … diesel fuel was used properly, stolen or caused by a leak in the in-ground storage tank. Key … to ensure they are properly accounted for and safeguarded by maintaining detailed records, conducting periodic physical …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… The Agency, which was created in 1978, is governed by a seven-member Board of Directors appointed by the Schenectady County Legislature. Benefits available to … adequately monitor payments in lieu of taxes (PILOTs) made by recipients of Agency benefits to affected local …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… Adopt procurement and code of ethics policies, as required by law. Annually audit the Treasurer’s records, as required by Town Law, and document the results of this audit in the … develop, present, and adopt a formal budget, as required by Town Law. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mVillage of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… in the Village of Fairport. The Agency is governed by a five-member Board of Directors, appointed by the Village Board. Operating expenses for the 2013-14 … the amount or a contract stipulating the services covered by the contribution. The Agency inappropriately received …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… and Saranac in Clinton County. The Village is governed by a Board of Trustees which comprises a Mayor and four … the inherent internal control weaknesses of a small office by having a part-time Deputy Clerk-Treasurer (Deputy) collect … without any additional verification or assistance by her Deputy. With these incompatible duties, the …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… the Village of Fairport. The Agency, which was created by State legislation in 1976, is governed by a five-member Board of Directors, appointed by the Village Board. Total expenses for the 2013-14 fiscal …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardOswego School District Public Library – Selected Cash Receipts (2013M-397)
… part of the North Country Library System. It is governed by a seven-member Board of Trustees who are elected by Oswego City School District residents. The Library’s … counsel regarding the recovery of tax revenue withheld by the District for tax certiorari refunds. Implement …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… in the City of Watertown. The Authority is governed by a seven member Board of Commissioners (Board). Five commissioners are appointed by the Watertown City Manager and two are elected by the tenant population. The Board, which has ultimate …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Wayne Central School District – Financial Management (2012M-229)
… Wayne County and Monroe County. The District is governed by the Board of Education which comprises nine elected … and overestimated expenditures in the adopted budgets by a total of $20.5 million. As a result, the District had … not needed to fund the budget, created fake encumbrances (by at least $3.1 million for the 2009-10 and 2010-11 years); …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Jefferson County – Court and Trust Funds (2022-C&T-6)
… Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, funds … estates are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Together, the Treasurer, … required information . We found the records maintained by the County Clerk and Surrogate’s Court were up to date and …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… and Cattaraugus Counties. The District is governed by an elected seven-member Board of Education. There are two … opportunities to reduce student transportation cost by performing appropriate analyses, such as an annual review of bus routes. By improving transportation efficiency, we estimate that the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andWyandanch Union Free School District – Budget Review (B23-7-1)
… Suffolk County. Chapter 18 of the Laws of 2020, as amended by Chapter 56 of the Laws of 2020, authorized the District to … Law Section 10.10(d), when a school district is authorized by a special or general law to incur debt to liquidate an … of $23,105,027, which is within the limits established by law. Key Recommendation This budget review did not have …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1State Comptroller DiNapoli Releases School District Audits
… applicable statutes. Appropriations were overestimated by a total of $7 million from 2015-16 through 2018-19. An … back, surplus fund balance exceeded the limit each year by $345,000 to $611,000, or 2 to 3 percentage points. … banking transactions, but they did not strengthen controls by improving their monitoring procedures. Officials entered …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Rye Neck Union Free School District – Health Insurance Cost Savings (2022M-164)
… Free School District (District) could achieve cost-savings by offering a health insurance buyout incentive (buyout). Key … District officials (officials) could achieve cost-savings by offering a buyout in lieu of health insurance coverage. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/rye-neck-union-free-school-district-health-insurance-cost-savings-2022mTown of Somerset – Budgeting for Sales Tax (2016M-419)
… the Village of Barker within its borders, is governed by an elected five-member Town Board. Budgeted appropriations … Key Recommendations Allocate sales tax as allowed by statute. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-somerset-budgeting-sales-tax-2016m-419CUNY Bulletin No. CU-730
… of an automatic dues increase for employees represented by DC37, Local 2054 in Bargaining Units TK, TY, and SF. Affected Employees Employees represented by DC37, Local 2054 in Bargaining Units TK, TY, and SF are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-730-district-council-37-dc37-local-2054-dues-increaseFormer Village of Candor Mayor Pleads Guilty to Stealing From the Village
… Superintendent Steven G. James said, “Today’s guilty plea by former Village of Candor Mayor Eric Halstead underscores … can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by emailing a complaint to [email protected] or by …
https://www.osc.ny.gov/press/releases/2025/01/former-village-candor-mayor-pleads-guilty-stealing-villageDiNapoli: Former Marbletown Fire Chief Arrested for Stealing Over $100K From Department
… accountable for their actions. Mr. Storrs was entrusted by the Marbletown Fire Department to serve and protect the … can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by emailing a complaint to [email protected] or by …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-marbletown-fire-chief-arrested-stealing-over-100k-departmentExecutive Order 111 – Requirements to Purchase Renewable Energy Summary of Implementation of Recommendations at 15 Audited Entities (Follow-Up)
… responsibilities. Section IV of the Order required that, by 2005, each covered agency seek to purchase enough energy … needs. This target percentage increased to 20 percent by 2010. Key Findings Each of the 15 State entities made … renewable energy purchases to 20 percent of usage by 2010. Previously, only about one quarter of them had met …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/executive-order-111-requirements-purchase-renewable-energy-summary-implementationState Comptroller DiNapoli Releases Municipal Audits
… our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office … purposes and properly supported, and all fees received by the court were remitted and reported in a timely manner. Cash balances exceeded known liabilities by a combined total of approximately $6,340 and court …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-0