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Town of Morehouse – Records and Reports (2021M-182)

… revenues and $673,497 in disbursements were not recorded. Cash balances were understated by about $1.7 million as of …

https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182

Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)

… fiscal oversight over District financial operations for the period June 1, 2011, to July 9, 2012. Background The … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $45.1 million. Key Findings … failed to ensure that Business Office staff were billing for various reimbursements due to the District. As a result, …

https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operations

Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)

… 2013 through October 31, 2014. Background The Plattsburgh Public Library is located in the City of Plattsburgh in … Plattsburgh Public Library Circulation Desk Cash Receipts 2015M8 …

https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8

Personal Income Tax and Property Tax

… whether personal income tax refunds (refunds) and property tax credits (i.e., School Tax Relief and Property Tax Relief, collectively referred to as credits) … determine whether personal income tax refunds refunds and property tax credits ie School Tax Relief and Property Tax …

https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-tax

Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)

… of our audit was to assess the Authority’s payroll process for the period October 1, 2012 through September 30, 2013. … County and was established to provide low-rent housing for qualified individuals. The Authority’s 2013 fiscal year … is comprised of seven Commissioners and is responsible for the general management and control of the Authority’s …

https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373

White Plains City School District – Financial Management (2020M-71)

… were overestimated in previous budgets and continued to be overestimated. District officials made year-end transfers … the statutory surplus fund balance limit and resulted in a lack of transparency because the taxpayers were not … factors. Reduce the amount of surplus fund balance in a manner that benefits taxpayers. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71

State Comptroller DiNapoli Releases School District Audits

… services totaling approximately $4.3 million (93 percent) of those reviewed. The district had written agreements with 18 of 19 professional service providers and payments were made in accordance with the terms of the agreements. Tioga Central School District – Cash …

https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1

Village of Lewiston – Purchasing (2013M-45)

… 31, 2013. Background The Village of Lewiston is located in the Town of Lewiston in Niagara County and has a population of approximately 2,700 … budgeted appropriations total approximately $2.4 million in the general fund and $.9 million for the water and sewer …

https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45

Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)

… is, in effect, a reservation of fund balance not provided for by statute, resulting in higher than necessary tax …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-management

State Comptroller DiNapoli Releases School District Audits

… public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested …

https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits

Former Delhi Deputy Superintendent Faces Grand Larceny Charge

… and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …

https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-charge

Town of New Albion – Justice Court Operations (2014M-161)

… Purpose of Audit The purpose of our audit was to review the processes and procedures for … January 1, 2011 through April 2, 2014. Background The Town of New Albion (Town) is located in Cattaraugus County and has … The purpose of our audit was to review the processes and procedures for …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161

Jamestown City School District – Fund Balance and Reserves (2022M-97)

… Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and reserves and need to improve their budgeting … The Board and District officials: Maintained surplus fund balance in excess of the 4 percent statutory limit and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97

Norwood-Norfolk Central School District – Financial Management (2022M-129)

… Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and all reserves. The Board and District officials: Allowed surplus fund balance to exceed the 4 percent statutory limit. As of …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129

Schoharie County Court and Trust Funds (2022-C&T-3)

… controls to safeguard and account for court and trust funds for the period January 1, 2019 through April 20, 2022. … from the estate is unknown, in certain circumstances, funds from estates are entrusted to the Treasurer for … of internal controls to account for and safeguard these funds. Key Findings The Treasurer established adequate …

https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3

Tioga County – Court and Trust Funds (2023-C&T-1)

… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2020 … and consistently, provide a system of internal controls to account for and safeguard these funds. Key Findings The … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 …

https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1

Oneida County – Court and Trust Funds (2023-C&T-3)

… controls to safeguard and account for court and trust funds for the period January 1, 2021 through October 12, … court order . Additionally, in certain circumstances, [2] funds from estates are entrusted to the Commissioner for … of internal controls to account for and safeguard these funds . Key Findings The Commissioner generally established …

https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3

Sherburne-Earlville Central School District – Financial Management (2024M-61)

… under which reserves will be used or replenished.  From 2020-21 through 2022-23, the Board and District …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61

Brockport Central School District - Financial Management (2023M-107)

… the Brockport Central School District (District) Board of Education (Board) and District officials effectively … However, the District incurred operating surpluses in each of those five years, totaling $20.9 million.  The Board … million (8 percent) and underestimated revenues by a total of $8.7 million (4 percent).  Five reserves had unreasonably …

https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107

Chenango County – Court and Trust Funds (2025-C&T-2)

… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2023 through May 31, 2025. … The purpose of our review was to determine whether County officials have established …

https://www.osc.ny.gov/local-government/audits/county/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2