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City of Yonkers – Budget Review (B6-14-14) - Revised
… begin to fall short of expectations. If the red light camera legislation is not approved, reduce expenditures to …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revisedWarwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… operations to determine whether there were opportunities for cost savings for the period July 1, 2010, through June 5, … cost savings and as much as $1.4 million in avoided future bus replacement costs. District officials can improve the … annually. Key Recommendations Reevaluate the design of the bus routes based on the actual number of students using the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesNewfield Central School District – Financial Condition (2013M-238)
Newfield Central School District Financial Condition 2013M238
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238Hampton Bays Union Free School District – Claims Processing (2013M-333)
… have established adequate controls over the claims processing function that ensure claims are audited in a … Hampton Bays Union Free School District Claims Processing 2013M333 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Town of Stanford – Financial Condition (2013M-225)
… of our audit was to examine the Town’s financial condition for the period January 1, 2012, to January 31, 2013. … Board members. The Town’s general fund appropriations for the 2013 fiscal year totaled $1.2 million. Key Findings … Further, the Board has not developed a multiyear plan for the use of fund balance. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Village of Sinclairville – Water Operations (2014M-362)
… Purpose of Audit The purpose of our audit was to determine if the Village’s water system was operating … estimated what part of the unaccounted-for water was due to other municipal use (e.g., flushing water lines). The … estimated bills or approving and applying adjustments to customers’ accounts. The Board did not establish policies …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Village of Hempstead -- Budget Review (B7-15-7)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the … fiscal year. Key Findings Based on the results of our review, we found the significant revenue and expenditure … Village of Hempstead Budget Review B7157 …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7Town of New Berlin – Ambulance Company Loan (2013M-22)
… January 1, 2012, through June 28, 2012. Background The Town of New Berlin is located in Chenango County. An elected … Town of New Berlin Ambulance Company Loan 2013M22 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22City of Oneonta – Departmental Collections (2013M-13)
… January 1, 2011, to November 15, 2012. Background The City of Oneonta has approximately 14,000 residents and is … central New York. The eight-member Common Council is the City’s legislative branch. The Mayor serves as the head of City government. The City collected revenues totaling …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Chautauqua County – Financial Condition (2023M-111)
… review budget-to-actual reports and did not prepare cash flow analyses. Because officials were not monitoring … financial operations, the District had a growing negative cash balance totaling over $5 million as of December 31, … finances by reviewing budget-to-actual reports and cash flow analyses to prevent further decline in financial …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… Objective Determine whether the Delaware Academy Central School District at Delhi (District) Board of Education (Board) and District officials … Determine whether the Delaware Academy Central School District at Delhi District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mExploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (2023M-100)
… – pdf] Audit Objective Determine whether Exploration Elementary Charter School for Science and Technology (School) officials ensured non-payroll disbursements … Determine whether Exploration Elementary Charter School for Science and Technology School officials ensured …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/exploration-elementary-charter-school-science-and-technology-non-payrollHammond Central School District – Financial Management (2024M-70)
… funds. As a result, they levied more taxes than needed to fund operations and were not transparent with taxpayers. … 2022-23. This made it appear that the District needed to increase real property taxes and use appropriated fund balance to close projected budget gaps, when the District’s actual …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70East Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… of our audit was to examine the District’s internal control environment and selected expenditures for the period … East Brentwood Fire District Control Environment and Expenditures 2015M112 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… Office of the State Comptroller (OSC), and Reported the results of the Village’s fiscal activities to the public in a … General Municipal Law (GML) Section 30, or Report the results of the Village’s fiscal activities to the public, as …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… Office of the State Comptroller (OSC), and Reported the results of the Village’s fiscal activities to the public in a … on July 28, 2023; 363 days after the due date. Report the results of the Village’s fiscal activities to the public, as …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16State Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … and information on 130,000 state contracts, visit Open Book New York . The easy-to-use website was created to …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… Additionally, the board did not provide adequate oversight to ensure the required financial information was filed in a … officials did not always use a competitive process to procure goods and services or ensure claims were properly …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-auditsNYS Comptroller DiNapoli Statement on Major Support for Racial Equity Audit at Amazon
… the following statement in response to Amazon’s disclosure of vote results from its annual meeting on Wednesday. … Common Retirement Fund’s request for an independent review of the company’s policies and practices related to racial … diversity, equity and inclusion won support from 44.18% of Amazon shareholders, an immense success for a first-time …
https://www.osc.ny.gov/press/releases/2021/05/nys-comptroller-dinapoli-statement-major-support-racial-equity-audit-amazonState Comptroller DiNapoli Releases School Audits
… 31 enabled network user accounts on the district office domain controller. Six unneeded network user accounts, seven …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-audits