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Town of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… and the internal controls over the Clerk’s receipts for the period January 1, 2011, through February 29, 2012. … Town Supervisor and four council members. Appropriations for all funds in the 2012 budget totaled approximately $1.9 … The Board did not adopt detailed policies and procedures for its budget preparation process and the routine monitoring …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsTown of Newfield – Selected Financial Activities (2013M-2)
… June 11, 2012. Background The Town of Newfield is located in Tompkins County and has a population of about 5,000 … of his office. The 2012 accounting records were in disarray and the 2011 accounting records could not be … was not reconciled, and had large unsupported adjustments in an attempt to force the accounting records to agree to the …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… by its Charter, general State laws, and local laws and ordinances. The City has a Mayor, a nine-member City Council, …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Town of Davenport – Financial Operations (2013M-62)
… 3, 2012. Background The Town of Davenport is located in the County of Delaware and has 2,965 residents. An elected … Key Findings We identified discrepancies totaling $4,800 in the Supervisor’s cash receipt records, and found that the … functions. Account for the discrepancies identified in permit fee revenues. Ensure that all claim vouchers are …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62Village of Shoreham – Board Oversight and Justice Court (2017M-152)
… 30, 2016. Background The Village of Shoreham is located in the Town of Brookhaven in Suffolk County and has approximately 515 residents. The … and one part-time Court clerk that collected $3,435 in fines and fees during our audit period. Key Findings …
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)
… formed for the purpose of providing housing services in the City of Niagara Falls in accordance with the rules and regulations prescribed by … Key Findings The Executive Director received $6,400 in improper stipends and sold more unused vacation leave than …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorLong Beach City School District – Financial Management (2023M-147)
… report – pdf] Audit Objective Determine whether the Long Beach City School District’s (District) Board of Education … Determine whether the Long Beach City School Districts District Board of Education Board …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Ridge Fire District – Audit Follow-Up (2021M-165-F)
… of Review The purpose of our review was to assess the Ridge Fire District’s (District) progress, as of September … in implementing our recommendations in the audit report Ridge Fire District – Board Oversight of Treasurer’s Fiscal … The purpose of our review was to assess the Ridge Fire Districts District progress as of September 2025 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ridge-fire-district-audit-follow-2021m-165-fMonsey Fire District – Audit Follow-Up (2020M-62-F)
… Municipal Law financial filing and audit requirements. For seven consecutive years, an annual financial report … five-member Board governs the District and is responsible for its overall financial management. The Board appoints a … as the District’s chief fiscal officer and is responsible for receiving, maintaining custody of, disbursing and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-fUpper Jay Fire District – Audit Follow-Up (2023M-24-F)
… of Review The purpose of our review was to assess the Upper Jay Fire District’s (District) progress, as of October … in implementing our recommendations in the audit report Upper Jay Fire District – Board Oversight (2023M-24), … The purpose of our review was to assess the Upper Jay Fire Districts District progress as of October 2025 …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/upper-jay-fire-district-audit-follow-2023m-24-fTown of Hempstead Local Development Corporation – Audit Follow-Up (2021M-37-F)
… of our review was to assess the Town of Hempstead Local Development Corporation’s (THLDC’s) progress, as of June … recommendation in the audit report Town of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37), released in … of our review was to assess the Town of Hempstead Local Development Corporations THLDCs progress as of June 2025 in …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2025/09/26/town-hempstead-local-development-corporation-audit-followRichford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… and financial plans and provided adequate oversight over financial operations. Key Findings The Board did not … and financial plans and did not provide adequate oversight over financial operations. When oversight of financial … and financial plans and provided adequate oversight over financial operations …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55City of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… January 1, 2011 to July 31, 2012. Background The City of Little Falls is located in Herkimer County and has … City of Little Falls Internal Controls Over Selected City …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214State Comptroller DiNapoli Releases Municipal & School Audits
… The treasurer also did not provide adequate budget status and balance sheet reports to the board each month or prepare and file the …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School Audits
… The district’s failure to solicit competition may result in obtaining services on unfavorable terms and conditions, … officials did not always procure goods and services in accordance with board policy. Although auditors found the … have assurance that goods and services are being procured in the most economical way. Poland Central School District – …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School and Municipal Audits
… reviewed, totaling $783,400, the supervisor paid $124,000 in claims (16 percent) that were either not presented to the … recently implemented by the superintendent and board. In addition, the district has no available unrestricted fund … customer meters to ensure customers are accurately billed. In addition, the clerk-treasurer used an inconsistent …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-and-municipal-auditsDiNapoli: Statewide Local Sales Tax Collections Decline 5.2 Percent in October
… the North Country to a drop of 13.5 percent in the Finger Lakes. DiNapoli reported last month that local sales tax …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-statewide-local-sales-tax-collections-decline-52-percent-octoberCUNY Bulletin No. CU-724
… for the 2022 CUNY Charitable Campaign will begin in paychecks dated January 13, 2022. Background and CUNY … will not be permitted to manually enter online enrollments in PayServ. An electronic file will be created and sent to OSC to insert a row in the General Deduction page to initiate the deduction. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-724-2022-cuny-charitable-campaignVI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… Budget Transfer is the budget entry component that is used to move budget authority between two or more Business Units … Budget Transfer is the budget entry component that is used to move budget authority between two or more Business Units …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersEaton No. 1 Fire District – Audit Follow-Up (2024M-4-F)
… pdf] | [read complete 2024 report – pdf] Purpose of Review The purpose of our review was to assess the Eaton No. 1 Fire District’s (District) progress, as of … The purpose of our review was to assess the Eaton No 1 Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/eaton-no-1-fire-district-audit-follow-2024m-4-f