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Tri-Valley Central School District – Budgeting (2014M-094)
… Education which comprises nine elected members. There are two schools in operation within the District, with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… the District to a business or businesses with which the former Director appears to have been affiliated, resulting in a …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overTown of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of financial operations, the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Village of Munnsville – Financial Operations (2012M-239)
… 2011-12 fiscal years, the Board appropriated $1,874 and $999, respectively, of fund balance that they did not have. …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Village of Liberty – Financial Condition (2013M-109)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2011, to May 31, 2013. Background The Village of Liberty is located in Sullivan County and has a population … Village of Liberty Financial Condition 2013M109 …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Cassadaga Valley Central School District – Financial Condition (2013M-249)
Cassadaga Valley Central School District Financial Condition 2013M249
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249Village of Belmont – Water and Sewer Operations (2014M-101)
… 2012 through February 20, 2014. Background The Village of Belmont is located in Allegany County and has approximately … Village of Belmont Water and Sewer Operations 2014M101 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… to May 31, 2013. Background The Elmwood Village Charter School, located in the City of Buffalo, Erie County, is … has 10 members, including two parent representatives. The School’s operating expenses for the 2011-12 fiscal year were … of approximately $3.4 million derived from billing area school districts for resident pupils and from certain State …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… funds, which are impermissible. Key Recommendation Refrain from making gifts of public funds to employees or retirees. …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… access, lost data, and inability to recover from a network disruption. We confidentially communicated sensitive IT …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationChautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… services and funds projects to improve and maintain wildlife habitat, help control and prevent water pollution … ensure that receipts were properly recorded and deposited in the bank and that disbursements were properly supported … The Assistant Treasurer admitted to stealing $4,100 in County funds from 2012 to 2017 and resigned from her …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andTown of Ellery – Justice Court (2014M-269)
… receipts or appeared on the daily cashbook reports and monthly Justice Court Fund reports. The Justices did not perform monthly accountability analyses and did not maintain a list of bail pending and other types of unremitted payments …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269Port Jervis City School District – Audit Follow-Up (2022M-152-F)
… made unbudgeted year-end transfers to reserves and the capital projects fund. The audit included six recommendations … Superintendent and Assistant Superintendent for Business are responsible for developing and monitoring the District’s … corrective action. Of the six audit recommendations, one recommendation was fully implemented, two recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/port-jervis-city-school-district-audit-follow-2022m-152-fVillage of Montgomery – Audit Follow-Up (2021M-50-F)
… [read complete report – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our … of the Treasurer’s Office (2021M-50), released in July 2021. The audit determined that the Board of Trustees (Board) … officials submitted a corrective action plan (CAP) in July 2021 with plans to implement the audit recommendations, …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fTown of Perth – Conflict of Interest (2024M-142)
… whether any Town of Perth (Town) Board (Board) members had prohibited interest in non-payroll disbursements. Key … did business with the Town. Therefore, the Board member had a prohibited conflict of interest which means they did … claim because the repair work was completed so the Town had an obligation to pay. Although the Supervisor, who is a …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Sullivan County Industrial Development Agency – PILOT Program (2013M-161)
… Purpose of Audit The purpose of our audit was to review the Sullivan County Industrial Development Agency (SCIDA) Payment … by a Board comprising nine members appointed by the Sullivan County Legislature. The SCIDA extended benefits … for 58 projects during our audit period. Key Findings The Sullivan County IDA (SCIDA) has established a Uniform Tax …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programMain-Transit Fire Department – Credit Cards (2024M-77)
… three automatic payment transactions totaling $1,125 for cable Internet service, cell phone services and car washes. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0State Comptroller DiNapoli Releases Municipal Audits
… communicated confidentially to officials. Town of Oyster Bay – Financial Condition Management (Nassau County) The … funds have accumulated unrestricted fund balances equal to at least 45 percent of the next year’s budgets and no reserve … policy. Find out how your government money is spent at Open Book New York . Track municipal spending, the …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-auditsVillage of Wappingers Falls – Audit Follow-Up (2023M-70-F)
… of the Audit Follow-Up Review The purpose of our review was to assess the Village of Wappingers Falls’ (Village) … review period from September 30, 2025 through February 28, 2026, in implementing our recommendations in the audit … The purpose of our review was to assess the Village of Wappingers Falls Village …
https://www.osc.ny.gov/local-government/audits/village/2026/06/05/village-wappingers-falls-audit-follow-2023m-70-fState Comptroller DiNapoli Releases Jamaica Economic Snapshot
… income to rent. The Long Island Rail Road’s Jamaica Station is one of the busiest in the nation with weekday …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-jamaica-economic-snapshot