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Town of Stafford – Capital Projects (2024M-17)
… was not aware of project overruns, cash flow issues or financing source shortfalls. Moreover, the Board created a …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17State Agencies Bulletin No. 516
… for Bargaining Unit 04, pursuant to Article 49 of the OSU 2003-2007 Agreement and Articles 49.1 and 49.2 of the ISU 2003-2007 Agreement. Eligibility for BU 03 CSEA Operational Services Unit (BU 03) 2003 - $52.00 Work Related Clothing Allowance The Work …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/516-csea-2003-and-2004-work-related-clothing-allowances-bargaining-units-03Genesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… financial accountability and the public’s trust. A lack of oversight can lead to mismanagement, fraud, a damaged … 2024, Department members elected the former Treasurer as the new Department President (current President) and a new … These changes followed the former President’s departure in December 2023. From January 1, 2023 through March 31, 2025, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122Middlesex Fire District – Procurement (2025M-135)
… Did Middlesex Fire District (District) officials ensure the procurement of goods and services in an economical manner? Audit Period January 1, 2024 – October 24, 2025. We extended the audit period back to January 1, 2022 to review the … Did Middlesex Fire District District officials ensure the procurement of goods and services in an economical manner …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135Town of Adams – Justice Court Operations (2020M-163)
… complete report - pdf ] Audit Objective Determine whether the Town of Adams (Town) Justice Court (Court) funds were properly … and reported during our audit period. However: None of the Justices prepared monthly accountabilities or bank … Determine whether the Town of Adams Town Justice Court Court funds were …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Andes Joint Fire District – Financial Activities (2020M-158)
… officials established adequate controls over cash receipts and disbursements. Key Findings The Board of Fire … did not establish adequate controls over cash receipts and disbursements. The Board did not: Segregate duties or provide additional oversight over receipts and disbursements to ensure the Treasurer recorded all …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158Town of Hancock – Justice Court Operations (2021M-6)
… we tested were properly recorded and deposited intact and in a timely manner. However, monthly accountabilities were …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-hancock-justice-court-operations-2021m-6Sullivan West Central School District - Retiree Health Insurance (2019M-196)
… District officials and personnel ensured that health insurance contributions from eligible retirees were properly … sufficient oversight to ensure that retirees’ health insurance contributions were properly billed, collected and … to billing, collecting and depositing retirees’ health insurance contributions. Ensure that sufficient documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Village of Lyons Falls - Board Oversight (2018M-174)
… report - pdf] Audit Objective Determine whether the Board provided adequate oversight to ensure Village funds are properly accounted for and safeguarded. Key Findings The Board did not adequately segregate financial duties and did … Determine whether the Board provided adequate oversight to ensure Village funds are …
https://www.osc.ny.gov/local-government/audits/village/2018/12/28/village-lyons-falls-board-oversight-2018m-174Brewster Central School District - Professional Services (2019M-235)
… professional services in accordance with Board policies and applicable statutory requirements. Key Finding District … officials generally agreed with our recommendations and indicated they planned to initiate corrective action. … professional services in accordance with Board policies and applicable statutory requirements …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/brewster-central-school-district-professional-services-2019m-235Village of Windsor - Water Operations (2019M-210)
… read customer meters. Continue to work on identifying leaks and upgrading the Village’s water system infrastructure …
https://www.osc.ny.gov/local-government/audits/village/2020/01/24/village-windsor-water-operations-2019m-210State Agencies Bulletin No. 1131
… Day Tuesday, January 1, 2013 Unavailable Dr. Martin Luther King, Jr. Day Monday, January 21, 2013 7:00 a.m. - 2:00 p.m. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1131-availability-payroll-applications-payserv-ps-query-control-dTown of Saugerties – Claims Auditing (2024M-144)
… $91,979 did not comply with the Town’s purchasing policy. For example, Town officials paid a contractor $46,500 to clear debris for the highway department without bid or documentation that … credit card to pay for lunch to celebrate an employee’s birthday. This is not an appropriate use of taxpayer money. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144Town of Alden – Town Clerk/Tax Collector (2024M-106)
… and taxpayers. The Clerk also did not: Always date stamp real property tax receipts – 66 percent of Town and …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… School District (District) claims were properly audited and approved prior to payment. Key Findings Claims totaling … percent of the claims processed) were not properly audited and approved prior to payment. As a result, there was an … that improper or unsupported payments could have been made and may not have been detected and corrected. Specifically: …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76Town of Chesterfield – Town Clerk (2024M-110)
… do not have assurance that all collections are accounted for, and money could be lost or misappropriated. The Clerk and Deputy Clerk did not record and issue receipts for collections totaling $18,289 received for 273 of 805 fees (34 percent). The Clerk also did not: …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of Lapeer – Budgeting (Cortland County) The board did not … mounted at the proper height in restrooms and accessible parking with painted lines and access aisles in the parking lot. Town of Babylon – Physical Accessibility to Programs and …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. Vertus Charter … Thomas P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… property tax collections within required timeframes or in a timely manner; remit real property tax collections … for sufficient budget appropriations, which could result in budget lines being overspent; 58 totaling $1.6 million did … sufficient supporting documentation, which could result in paying a claim that is not valid and legal; and 11 lists …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… state law when it appointed the clerk of the board as the deputy claims auditor. The claims auditor and deputy claims auditor, as part of their claims audit process, …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0