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Cheektowaga Public Library – Treasurer’s Reports (2015M-136)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Library’s financial operations for the period January …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136City of Gloversville – Parking Violation Operations (2016M-231)
… parking violation fines. Key Recommendations Establish a standard benchmark collection rate with which to periodically assess the Department’s …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231New Hartford Central School District – Procurement (2016M-153)
… audit was to examine the District’s procurement procedures for the period July 1, 2014 through February 22, 2016. Background The New Hartford Central School District is located in the Towns of New Hartford, Paris and Kirkland … operates five schools with approximately 2,600 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153Monitoring of Select Programs (Follow-Up)
… Objective To assess the extent of implementation of the five … policies and programs. NYSOFA’s overall goal is to improve access to, and availability of, appropriate non-medical support … To assess the extent of implementation of the five …
https://www.osc.ny.gov/state-agencies/audits/2023/07/12/monitoring-select-programs-followComptroller DiNapoli Releases Municipal Audits
… office completed audits of the Claryville Fire District , Town of Niskayuna , Town of Theresa and the City of Yonkers . "In today’s fiscal … much of which the district did not actually purchase. Town of Niskayuna – Water Operations (Schenectady County) … office completed audits of the Claryville Fire District Town of Niskayuna Town of Theresa and the City of Yonkers …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2Security Over Critical Systems (Follow-Up)
… including the Sacandaga, Indian, Black, Moose, and Beaver Rivers, for the purpose of regulating the flow of streams or rivers when required by public welfare, including public …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followSelected Personal Service Contracts
… monitoring practices to ensure that criteria for contractor performance are in place, communicated to the …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contractsComptroller DiNapoli Releases School and Municipal Audits
… of approximately $40.5 million. Village of Windsor – Water Operations (Broome County) Village officials do not periodically read all customer meters to ensure … gallons, is considered non-revenue (lost) water. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-and-municipal-auditsRidge Fire District – Audit Follow-Up (2021M-165-F)
… Treasurer resigned in April 2019 and the Board appointed a successor at that time Results of Review The Board partially …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ridge-fire-district-audit-follow-2021m-165-fTown of Hempstead Local Development Corporation – Audit Follow-Up (2021M-37-F)
… report Town of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37), released in … and monitored projects in accordance with standard project procedures. However, it did not set clear and … approve and monitor projects in accordance with standard project procedures and determine whether project goals are …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2025/09/26/town-hempstead-local-development-corporation-audit-followAlmond Volunteer Fire Department – Cash Shortage (2014M-113)
… Counties. The Department, consisting of approximately 25 active members, operates under its own established bylaws. … is responsible for all financial activity, they do not detail the Department’s expectations concerning the audit of … ensure that all cash disbursements are approved prior to payment and supporting documentation is properly maintained. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113South Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… recorded and reported and to safeguard District moneys for the period January 1, 2012, to May 13, 2013. Background The South Fallsburg Fire District is a district corporation of the State, distinct and separate … a monthly basis. Ensure that the Annual Financial Report is filed with the Office of the State Comptroller within 60 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsGouverneur Central School District – Financial Management (2016M-351)
… for the 2015-16 fiscal year totaled approximately $34.3 million. Key Findings The Board consistently overestimated … unrestricted fund balance has exceeded the 4 percent statutory limit in two out of the last three fiscal years. … objectives for funding long-term needs, provide a framework for future budgets and guide the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… The Frankfort-Schuyler Central School District is located in the Towns of Frankfort and Schuyler in Herkimer County. The District, which operates two schools … an average of approximately $342,000 of unrestricted funds in the debt service fund, $1.1 million in the agency fund’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Village of Parish – Board Oversight (2012M-240)
… of Parish is located in Oswego County with a population of 450. The Village Board of Trustees is the legislative body …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Village of Shoreham – Board Oversight and Justice Court (2017M-152)
… The Village of Shoreham is located in the Town of Brookhaven in Suffolk County and has approximately 515 …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152Niagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… January 1, 2010, to July 31, 2012. Background The Niagara Falls Housing Authority is a municipal housing authority … of providing housing services in the City of Niagara Falls in accordance with the rules and regulations prescribed … Niagara Falls Housing Authority CompensationRelated Payments to the …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorLyndonville Central School District – Financial Condition (2016M-143)
… The Lyndonville Central School District is located in the Towns of Carlton, Gaines, Ridgeway and Yates in … million and the District could not provide evidence of a documented plan for the future use of the capital reserves. … amounts that are not necessary and reasonable, and develop a plan for using these amounts in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143City of Long Beach – Budget Review (B22-7-4)
… review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized to issue … City of Long Beach Budget Review B2274 New York Office of the State …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4Opinion 88-33
… district) IMPROVEMENT DISTRICTS -- Expenses (allocating cost of installation of laterals) TOWN BOARD -- Powers and … subdivision in the town. Your inquiry states that "dry sewers", which could be activated at a later date, were … them. In 1983, trunk lines were installed to activate the "dry sewers." The cost of constructing the trunk lines was …
https://www.osc.ny.gov/legal-opinions/opinion-88-33