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North Shore Public Library – Financial Condition (2013M-344)
… audit was to evaluate the Library’s financial condition for the period of July 1, 2012 through June 30, 2013. … Central School District and all of the Rocky Point Union Free School District and serves approximately 28,000 … Key Recommendations Develop a policy that addresses the maintenance and expected use of fund balance. Return the …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Tonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
Tonawanda Housing Authority Housing Occupancy and Information Technology 2016M381
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyThurston Fire Company – Board Oversight (2016M-429)
… and responsibility and the procurement policy does not include thresholds or information required to be … Key Recommendations Ensure that the Secretary/Treasurer does not make disbursements unless they are certified by at …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429XIII.10 Overview – XIII. Employee Expense Reimbursement
… entitled to, or (iv) spent more on the State-issued travel card than he or she was entitled to receive in reimbursement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewHigh Falls Water District – Water Fees (2015M-153)
… Background The High Falls Water District, which is located in the Ulster County Towns of Marbletown and Rosendale, was … manually enters readings from an electronic meter reader in the water billing system and generates bills without … has not been approved by the Boards and was not charged in the billing quarter that unpaid balances were relevied. …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153Town of Lisbon – Financial Condition (2012M-202)
… 1, 2010, through December 31, 2011. Background The Town of Lisbon is located in St. Lawrence County and has a population … Town of Lisbon Financial Condition 2012M202 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Village of Penn Yan – Water Operations (2013M-104)
… monitor water financial operations. Our examination of the billing and collection of customers within the Village did … for municipal customers. The Village is inappropriately billing municipalities for unknown future capital costs, and … agreements for water operations. Ensure that municipal billing calculations are equitable. Budget for funds which …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Village of Nichols – Financial Condition (2013M-50)
… 2013. Background The Village of Nichols is located in the Town of Nichols, Tioga County. The Village is governed by a … and major flood damage. Because the Village has a very small tax base, and the Board did not include contingency …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… 17, 2015. Background The Village of Millport is located in the Town of Veteran in Chemung County. The Village, which is governed by an … record and report Village financial transactions in a timely manner. The Board did not annually perform or …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256DiNapoli: School District Tax Levy Cap Below 2 Percent
… for the 2020-2021 fiscal year, down from a 2 percent cap in each of the two previous years, according to data released … with fiscal years starting July 1, 2020 including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. … first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentNanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… and membership did not review bank statement activity. No one ensured that cash receipts were properly recorded or …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsTown of Saranac – Payroll (2014M-289)
… stock is accessible only to individuals authorized to sign checks. …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Steuben County – County Bridge Maintenance (S9-13-1)
… town- and village-owned bridges. Key Findings The County does not track all maintenance and repairs by bridge, unless … completely replaced or rehabilitated. While the County does not have a written plan in place, it has implemented …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Town of Afton – Budgeting Practices (2013M-304)
… estimate the Town’s operational needs. Specifically, we found that large capital purchases and improvements during … the highway garage that the Board also did not budget for. We reviewed budgets for the last five completed fiscal years …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and incidental …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0Selected Aspects of Discretionary Spending
… transportation services throughout the seven counties of Monroe, Genesee, Livingston, Orleans, Wayne, Wyoming, and Seneca. To accomplish its mission, the Authority … Other Related Audits/Reports of Interest Battery Park City Authority: Selected Aspects of Discretionary Spending …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Contract Advisory No. 12
… grant contracts and related documents submitted to OSC for audit and approval from the New York State Grants Gateway system … the use of the Gateway System for contract development and submission, refer to the Grants Reform website . References: …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsState Comptroller DiNapoli Releases Municipal Audits
… Auditors reviewed 116 properties with agricultural, senior citizen and veteran exemptions and found 14 lacked adequate …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1522
… the earn code CFR . This amount is used for reporting and tax withholding purposes only and does not increase the employee’s compensation. Tax Information CFR is subject to all applicable withholding … to affected PEF participants informing them of the tax implications. CSEA CSEA participants are informed of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1522-certification-licensure-and-exam-fee-reimbursement-clefr-2016Onondaga County – Court and Trust Funds (2025-C&T-3)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County officials … estates are entrusted to the CFO for safekeeping by order of the surrogate’s court. Together, the CFO, county clerk and … The purpose of our review was to determine whether County officials …
https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3