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Village of Endicott – Budget Review (B4-14-7)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general fund as of May 31, 2004. Local …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… by more than $4.4 million. Key Recommendations Ensure that all proceedings are properly documented in the minutes and all such records maintained by the Board secretary. Conduct …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Town of Genesee Falls – Fiscal Stress (2013M-146)
… through May 7, 2013. Background The Town of Genesee Falls is located in Wyoming County and serves approximately 440 residents. The elected Town Board is the legislative body responsible for managing Town … as of December 31, 2012. However, because the general fund is directly impacted by borrowings from the highway fund, it …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146Town of Cortlandville – Fuel Purchases (2012M-171)
… Town. The Town has more than 70 center-lane miles of Town road within the 49 square-mile Town boundaries. The Highway …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171V.3.G Product Code – V. Chart of Accounts (COA) Governance
The Product ChartField is used to record revenue or expenses related to agencyprovided goods or services at a more detailed level than statewide eg revenueexpenses related to specific fees fines or licenses
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeState Comptroller DiNapoli Releases Municipal Audits
… government audits have been issued. Village of Arkport – Water Fund Financial Operations (Steuben County) Auditors … As a result, the board could not adequately monitor the water fund’s financial operations. The board did not properly … Hudson Housing Authority – Information Technology (IT) (Columbia County) Authority officials did not ensure that IT …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1Town of Benson – Financial Condition (2013M-77)
… the year to stabilize the Town’s financial status and reverse the trend of financial decline. …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Otego-Unadilla Central School District – Financial Condition (2013M-84)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Towns of Otego, Unadilla, Laurens, Oneonta, Butternuts, Sidney, and … Delaware Counties. The District is governed by the Board of Education which comprises seven elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84DiNapoli: Local Sales Tax Collections Up 1.5% in April Compared to Last Year
… Local sales tax collections in New York state increased by 1.5% in April compared to the same month in 2023, according to data released today by State … Local sales tax collections in New York state increased by 15 in April compared to the same month in 2023 according to data …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-local-sales-tax-collections-15-april-compared-last-yearRye City School District – Payroll (2024M-2)
… report – pdf] Audit Objective Determine whether Rye City School District (District) officials ensured overtime … Determine whether Rye City School District District officials ensured overtime was …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… they are appropriately aggregated to determine whether it is necessary to obtain Board approval or use competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Town of Perth – Supervisor’s Records and Reports (2024M-149)
… or provide adequate financial reports to the Board. For example, as of March 31, 2024 the general fund was … the New York State Office of the State Comptroller (OSC) for fiscal year 2023. Provide the Board with adequate monthly … financial reports. Provide the Board with his records for audit, as required by New York State Town Law Section …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… $113,667 did not contain required items such as student signatures and 30 collections totaling $55,025 were not … $159,461 had the required items such as club advisor signatures. The central treasurer improperly signed the ECA …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mSchonowe Volunteer Fire Company, Inc. – Audit Follow-Up (2021M-185-F)
… of our review was to assess the Schonowe Volunteer Fire Company, Inc’s (Company’s) progress, as of April 2025, in implementing our … in the audit report Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185), released in … of our review was to assess the Schonowe Volunteer Fire Company Incs Companys progress as of April 2025 in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/10/schonowe-volunteer-fire-company-inc-audit-follow-2021m-185-fContinuity of Operations Planning (Follow-Up)
… sectors. Further, the Division has supported agencies’ COOP efforts through workshops, presentations, and hands-on … they had incorporated certain essential features of the COOP best practices endorsed by the Division. We also identified some opportunities for improvements to COOP practices that would enable the agencies to handle …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/continuity-operations-planning-followSmithfield Fire District –Controls Over Financial Activities (2015M-113)
… recorded and reported and that moneys were safeguarded for the period January 1, 2014 through February 28, 2015. … the Town of Fenner. The District’s general fund budget for 2015 totals $68,996. Key Findings The Treasurer has not submitted required annual financial reports to OSC for 2010 through 2014. The Treasurer does not provide the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113State Comptroller DiNapoli Releases School District Audits
… have not adopted adequate security policies and procedures to safeguard IT assets. Further, the board has not adopted … and implementing shared services with other districts to achieve cost savings and maintain programs for students. … Auditors reviewed payroll payments totaling $4.7 million to 151 employees and found almost $418,000 in payments were …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsIschua Fire District – Internal Controls Over Financial Operations (2013M-367)
… checks (or check images) and did not prepare monthly bank reconciliations to determine whether any differences existed between bank records and his check register. Key Recommendations … provide cancelled checks or check images. Prepare monthly bank reconciliations and the Board should review them for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Kendall Central School District – Capital Project (2017M-194)
… Background The Kendall Central School District located in the Towns of Carlton, Kendall and Murray in Orleans County and the Towns of Clarkson and Hamlin in Monroe County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194City of Lockport – Independent Audit Services (2014M-238)
… services and the effectiveness of such services as a means for the timely detection of errors and irregularities for the period January 1, 2012 through December 31, 2012. … audit services because they did not use a request for proposal (RFP) process to solicit written proposals for …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238