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Town of Hornellsville – Financial Management (2025M-102)
… a result, the Board cannot ensure real property tax levies are not more than necessary. The report includes 10 … State General Municipal Law. Our methodology and standards are included in Appendix E. The Board has the responsibility …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102DiNapoli Releases Report on Pre-Pandemic Migration Trends
… An analysis of state personal income tax (PIT) filers from 2015 through 2019 reveals New York state … on all income received and responsible for 83% of 2019 PIT collected. Part-year resident taxpayers, which accounted for 3% of New York’s PIT filers in 2019, reflect the movement of taxpayers into …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-report-pre-pandemic-migration-trendsDiNapoli: More Needs to Be Done to Provide Mental Health Training to School Staff
… did not provide mental health training to all staff for the 2020-21 school year by Sept. 15, as required by New York … training or provided training that lacked some or all the recommended components, including how to access crisis … and eating disorders. “School personnel are often the first to notice if a student is having mental health …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-more-needs-be-done-provide-mental-health-training-school-staffDiNapoli Releases Fiscal Stress Scores
… all counties and towns, 44 cities, and 11 villages. This round of scoring identified eight local governments designated in … the future.” DiNapoli’s report notes that in this latest round of municipalities operating on a calendar year basis, …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-releases-fiscal-stress-scoresDiNapoli: New York Ranks Last in Balance of Payments With Washington
… New York leads the nation in what it pays to the federal government compared to what it … received in federal spending in federal fiscal year 2019. “In what has become a familiar and troubling story for the … New York leads the nation in what it pays to the federal government compared to what it …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-new-york-ranks-last-balance-payments-washingtonFort Plain Central School District - Claims Audit Process (2018M-50)
… prior to payment and in a timely manner. Noteworthy Achievements Due to the District’s well designed system of … controls over claims processing, we performed limited testing to determine if these procedures were being followed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/fort-plain-central-school-district-claims-audit-process-2018m-50Nassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)
… are disabled after a specified period without a valid user login. BOCES officials generally agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77Chateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
… Central School District (District) officials claimed State aid for nonresident homeless students. Key Findings District officials did not claim State aid totaling $145,164 for nonresident homeless students … was not aware that the District could claim this aid. As a result, District taxpayers will not benefit from …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aidWilliamsville Central School District – Financial Management (2022M-193)
… it actually had operating surpluses totaling $40 million, for a difference totaling $78 million. Were not fully … balance when needed. Include provisions in adopted budgets for funding and replenishing reserves. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Mexico Academy Central School District – Procurement (2023M-75)
… services for occupational and physical therapy, legal, music therapy, advising and architectural services from seven …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75Town of Frankfort - Board Oversight (2018M-58)
… provided adequate oversight over financial activity and ensured receipts were deposited and disbursements were supported and authorized. Key Findings The Board did not establish …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58Edgemont Union Free School District – Information Technology (2024M-37)
… Disable 34 unneeded network user accounts that had last login dates ranging from July 29, 2021 to July 1, 2023. The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Department’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialEast Bloomfield Fire District – Financial Operations (2017M-154)
… Develop policies and procedures for the collection of hall rental deposits and receipts, which include involvement of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Town of Waterloo – Board Oversight (2017M-110)
… 1, 2015 through November 3, 2016. Background The Town of Waterloo is located in Seneca County and has a population of … enter into intermunicipal agreements with the Village of Waterloo for water and sewer services provided to the Town. … Town of Waterloo Board Oversight 2017M110 …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110Avon Central School District – Information Technology (2016M-123)
… information (PPSI); wireless technology; remote access; mobile devices; sanitation and disposal of electronic media; … protection of PPSI, wireless technology, remote access, mobile devices, sanitation and disposal of electronic media, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123Clarence Public Library – Audit of Claims (2016M-355)
… Purpose of Audit The purpose of our audit was to review the Library’s claims auditing … The Clarence Public Library is located in the Town of Clarence in Erie County. The Library, which received its … Clarence Public Library Audit of Claims 2016M355 …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Penfield Central School District – Financial Management (2015M-162)
… and include realistic estimates based on historical trends or other identified analysis. Review all reserves and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Naples Central School District – Online Banking (2015M-143)
… in the Towns of Bristol, Canadice, Canandaigua, Naples, Richmond and South Bristol in Ontario County, the Towns of … the Towns of Italy and Middlesex in Yates County and the Town of Springwater in Livingston County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Candor Central School District – School Lunch Operations (2015M-173)
… Purpose of Audit The purpose of our audit was to determine whether District officials are ensuring that meals offered to students are nutritious … plans to control the costs of food, materials, labor and benefits. Monitor the MPLH and consider taking measure to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173