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Town of Cortlandville – Fuel Purchases (2012M-171)
… by diesel or unleaded gasoline. The Town receives a fleet discount by purchasing fuel from a national gas station …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… Jersey metropolitan area that did not have any apparent real estate experience. We also found that the terms and … Conduct site selection reviews and cost analysis for real estate transactions and ensure transparency in …
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)
Town of Genesee Falls Fiscal Stress 2013M146
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146Town of Benson – Financial Condition (2013M-77)
… 31, 2012. Background The Town of Benson is located in Hamilton County and has a population of approximately 190 … the Supervisor does not maintain accounting records in a timely manner. As of December 2012, the Supervisor had … the Supervisor did not maintain the accounting records in a timely manner, she could not prepare periodic financial …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77DiNapoli: State Pension Fund Valued at $297.8 Billion at End of Third Quarter
… Retirement Fund (Fund) was $297.8 billion at the Dec. 31, 2025, end of the third quarter of State Fiscal Year 2025-26, New York State Comptroller Thomas P. DiNapoli … Fund's audited value was $273.1 billion as of March 31, 2025, the end of the state’s previous fiscal year. As of Dec. …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-state-pension-fund-valued-297-point-8-billion-end-third-quarterOversight of School Fire Safety Compliance (Follow-Up)
… included in our original report, Oversight of School Fire Safety Compliance ( 2015-S-86 ). Background The State … (Department) is responsible for overseeing school fire safety, including mandatory fire and building inspections, … and for ensuring schools’ compliance with fire safety provisions established in the State Education Law, the …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/oversight-school-fire-safety-compliance-followContinuity of Operations Planning (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations made in our initial audit report, Division of Homeland Security … To assess the extent of implementation as of August 27 2019 of the two recommendations included in our initial audit report …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/continuity-operations-planning-followState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school audits have been issued. Dansville Central School District – Information Technology and … rights or backup and disaster recovery. Letchworth Central School District – Reserves (Allegany County) The district’s …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… and collection duties or establish compensating controls. In addition, late penalties were not properly assessed on … were supported, for appropriate purposes or paid timely. In addition, the board approved credit card charges totaling … officials did not provide IT security awareness training. In addition, the authority did not have adequate online …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1Schonowe Volunteer Fire Company, Inc. – Audit Follow-Up (2021M-185-F)
… the Company’s Board did not develop financial procedures for collections and disbursements, periodically monitor the … four-member Board. The Board is responsible for managing and overseeing the Company’s financial … and enforcing the bylaws. The Treasurer is responsible for maintaining custody of financial assets, disbursing, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/10/schonowe-volunteer-fire-company-inc-audit-follow-2021m-185-fTown of Perth – Supervisor’s Records and Reports (2024M-149)
… The Supervisor also did not: Prepare any monthly bank reconciliations during our audit period, and the adjusted bank balances did not agree with the cash balance from the … records. Key Recommendations Prepare monthly bank reconciliations for all bank accounts. Provide the Board …
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)
… appropriately complete deposit and check request forms, sign checks as appropriate, maintain independent accounting …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mIschua Fire District – Internal Controls Over Financial Operations (2013M-367)
… distinct and separate from the Town of Ischua and located in Cattaraugus County. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Smithfield 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 Police Bulletin No. SP-142
… Pay. Affected Employees Division of State Police employees in Bargaining Unit 62 Background Chapter 70 of the Laws of … eligible status on 11/01/12, OSC will automatically insert a row onto the Additional Pay page with the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-142-2012-state-police-expertise-payKenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… - pdf] Audit Objective Determine whether the Kenmore-Town of Tonawanda Union Free School District (District) Board of Education (Board) and District officials properly managed … over $860,000 that were for the same or similar types of material or service. As a result, we question whether the …
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 Danby – Claims Processing and Procurement (2022M-127)
… are not competitively procured, they may not be procured in a cost-effective manner. Also, when claims are not … for payment. The Board approved 19 claims twice, resulting in duplicate payments totaling $33,282. 44 of 97 credit card … to the former Town Supervisor (Supervisor), resulting in overpayments totaling at least $12,043. Key …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Woodbourne Fire District – Board Oversight (2023M-98)
… (Board) provided adequate oversight of the District’s financial operations. Key Findings The Board did not provide adequate oversight of the District’s financial operations. As a result, the Board hindered their ability to make informed financial decisions and levied taxes that were more than …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… checks in the absence of the Treasurer, Deputy Treasurer or Mayor. In addition, the Board did not correct significant … the Treasurer’s duties and proper segregation of duties or compensating controls including supervisory review of all …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Rye City School District – Payroll (2024M-2)
… As a result, residents are not being made aware of what the District expects to incur in overtime costs and the … from monitoring overtime expenditures because they did not know how much overtime was being paid. The District also lacked …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2