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Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Binghamton-Johnson City Joint Sewage Treatment … Plant , Copenhagen Fire Department , Dansville Public Library , Greenlawn Water District , Lake George Fire Company , Shelter Rock Public Library District and the City of Utica. “In today’s fiscal …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-audits-0Gananda Central School District – Procurement (2021M-86)
… document that they properly sought required competition for purchases: Subject to competitive bidding requirements … has adequate policies and clear and consistent procedures for procurements not subject to competitive bidding, including professional services, and monitor for and enforce compliance with policies and procedures. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86City of Niagara Falls – Financial Condition (2017M-170)
… 1, 2015 through June 30, 2017. Background The City of Niagara Falls is located in Niagara County and encompasses … City of Niagara Falls Financial Condition 2017M170 …
https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170Broadalbin-Perth Central School District – Online Banking (2020M-144)
… Objective Determine whether the Broadalbin-Perth Central School District’s (District) Board and District officials … Determine whether the BroadalbinPerth Central School Districts District Board and District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… we reviewed, contained the required applications, renewal forms or supporting documentation to verify …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… the cafeteria’s cash operations for the period July 1, 2012 through March 6, 2014. Background The Eldred Central …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaTown of Pelham - Information Technology (2019M-77)
… Determine whether the Town Board ensured the Town’s IT systems were adequately secured and protected against … and sensitive information. Town officials did not provide IT security awareness training for individuals who used Town IT assets. Town Board and officials did not develop …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77City of Long Beach – Budget Review (B23-7-3)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to … deficit in the City’s general fund and certain other funds as of June 30, 2012. Local Finance Law requires all …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3Village of Endicott – Budget Review (B4-16-7)
… projections in the tentative budget for the general, electric and parking funds are reasonable. The water and …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Fairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… expenditures for the period July 1, 2009, to December 11, 2012. Background The Fairport Central School District is … members. The District’s budgeted expenditures for the 2012-13 fiscal year are $107.2 million. Key Findings Over the … fund balance increased to $48,661,075 as of June 30, 2012. The District did not solicit proposals for …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalCity of Lockport - Budget Review (B1-16-16)
… fund expenditures. The proposed budget does not include a tax overlay, which could create a shortfall in 2017. The … Council will have to adopt a local law to override the tax levy limit. Key Recommendations Consider a significant … in the City’s provision for contingencies. Include a tax overlay in the adopted budget. …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16IX.9.C Transfer Procedure – IX. Federal Grants
… Once it is determined that a statutory transfer account authorization is provided and needed, agencies must … for the project child budget journal are: Program = 99998 Account = 60801 Budget Reference Year = Current Year Activity … Program (this value will always be 99999); Fund; Account (Critical: this value will always be transactional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9c-transfer-procedureTown of Tyre - Long-Term Planning (2019M-61)
… did not: Submit an annual inventory list and estimates of highway and bridge related expenditures to the Board, as … formal reserve plan that includes the accumulation and use of reserve funds, and analyze existing reserve fund levels … the anticipated costs. Town officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61Camden Central School District - Claims Audit Process (2019M-124)
… Determine whether claims were adequately documented, for appropriate purposes and properly audited and approved before payment. Key … were generally supported by adequate documentation and for proper purposes. However, 45 claims totaling $471,138 … Determine whether claims were adequately documented for appropriate purposes and properly audited and approved …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124Town of Nichols – Financial Management (2017M-258)
… Nichols is located in Tioga County. The Town is governed by an elected five-member Town Board. Budgeted appropriations … Key Findings Actual revenues exceeded budgeted amounts by an annual average of $418,000 and budgeted appropriations exceeded expenditures by an annual average of $203,000. Town-wide (TW) fund balance …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258State Agencies Bulletin No. 1718
… the maximum monthly excludable amount from gross income for qualified transportation fringe benefits. Qualified … using mass transit, commuter highway vehicles, and car pools. Qualified parking is defined as parking provided to an employee on or near the business premises of the employer or on or near a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1718-qualified-parking-benefitsTown of Philipstown - Board Oversight of Water Billing Operations (2019M-43)
… of water billing operations. Key Finding The Board did not provide proper oversight over the water clerk or … duties or design compensating controls. Provide oversight to ensure water billings are accurate and complete. Amend the … Law. Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-philipstown-board-oversight-water-billing-operations-2019m-43Town of Humphrey – Financial Management (2013M-116)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices for the period … the Board appropriates fund balance as a financing source to balance the budget. However, because the Town’s operations … where revenues exceeded expenditures due primarily to the underestimation of sales tax, fund balance was not …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116State Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. Serven Volunteer Fire Company – Board Oversight (Seneca County) The board did not … As a result, the former district fire department chief, who was also a director of the Border City Hose Company, … was not always properly accounted for, and a director, who was also the Border City Fire District Fire Department …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-0Contract Participation of Disadvantaged Business Enterprises and Minority- and Women-Owned Business Enterprises
… goal of 28.92 percent specified in the Law. For fiscal year 2015-16, the Authority increased its overall annual MWBE goal to …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/contract-participation-disadvantaged-business-enterprises-and-minority-and-women-owned