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Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… Valley Stream Union Free School District #24 is located in the Town of Hempstead in Nassau County. The District, which operates three … did not always account for employees’ leave accruals in accordance with applicable agreements. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationMoravia Central School District – Cafeteria Operations (2016M-4)
… 925 students, is governed by an elected seven-member Board of Education. Budgeted school lunch appropriations for … contributed to the cost of producing a meal exceeding the price charged. District officials did not adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4City of New Rochelle – Financial Condition (2014M-158)
… 18, 2014. Background The City of New Rochelle is located in Westchester County and has approximately 77,000 residents. … last three years. City officials do not report cash assets in each fund’s cash account. All cash is deposited in a concentration account and recorded as an asset in the …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… 30, 2017. Background The Village of Stillwater is located in the Town of Stillwater in Saratoga County and is governed by a five-member Board of … The Clerk-Treasurer accounted for water fund transactions in the general fund instead of the water fund, which resulted …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163Town of St. Armand – Selected Financial Operations (2017M-142)
… to determine whether the Supervisor maintained complete and accurate accounting records and reports to allow the … condition; whether Town officials effectively managed the billing, collection and enforcement of water and sewer … were not audited and approved by the Board prior to payment. Key Recommendations Ensure revenues and expenditures …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… July 1, 2014 through June 13, 2016. Background The East Aurora Union Free School District is located in the Towns of Aurora, Colden and Elma in Erie County. The District, which … East Aurora Union Free School District High School ExtraClassroom …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomSprings Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… The Springs Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which is governed by an … through eighth grade and pays tuition for 284 students in grades 9 through 12 who attend other school districts. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsByron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… of our audit was to evaluate internal controls related to online banking and information technology for the period July … $21.3 million. Key Findings The District unnecessarily has online banking access for all if its bank accounts. District … names, passwords and secured token devices used to access online banking and do not consistently erase the browser …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationVillage of Rhinebeck – Water Fees (2013M-311)
… Purpose of Audit The purpose of our audit was to examine internal controls over water fees … June 1, 2012 through June 14, 2013. Background The Village of Rhinebeck is located in Dutchess County. The Board of … Village of Rhinebeck Water Fees 2013M311 …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311State Comptroller DiNapoli Releases Municipal Audits
… IT control weaknesses were communicated confidentially to officials. Village of Pittsford – Audit Follow-Up Letter … board’s oversight over the village’s financial operations. When auditors revisited the village in August 2020 to review progress, they found limited corrective actions had …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… accessibility at selected town facilities. City of North Tonawanda – Audit Follow-Up (Niagara County) The follow-up assessed the City of North Tonawanda’s progress, as of August 2024, in … implementing recommendations in the audit report City of North Tonawanda – Financial Condition (2020M-90), released in …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… of financial operations, enforce the financial provisions in the company’s bylaws, or adopt detailed, written bylaws to … could go undetected and uncorrected, which could result in theft, waste and abuse of company resources. Town of … of the review was to assess the district’s progress in implementing recommendations in the prior audit Tioga Fire …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-municipal-auditsNiagara County – Court and Trust Funds (2015M-228)
… are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may … such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to … Key Finding We identified funds that improperly remained in the Treasurer’s custody that should have been turned over …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228Scarsdale Union Free School District – Information Technology (2016M-252)
… The Scarsdale Union Free School District is located in the Town of Scarsdale in Westchester County. The District, which operates seven … $148 million. Key Finding Our audit disclosed areas in need of improvement concerning IT controls. Because of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/scarsdale-union-free-school-district-information-technology-2016m-252Lyons Central School District – Multiyear Planning (2015M-337)
… Galen, Rose and Sodus in Wayne County, the Town of Junius in Seneca County and the Town of Phelps in Ontario …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337Middletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
MiddletownHardenburgh Fire District Cash Receipts and Disbursements 2014M141
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mSusquehanna Valley Central School District – Budgeting Practices (2014M-136)
… February 18, 2014. Background The District is located in the Towns of Binghamton, Conklin, Kirkwood, Vestal and Windsor in Broome County and is governed by the Board of Education, … comprises seven elected members. There are four schools in operation within the District, with 1,611 students and 330 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136Bemus Point Central School District – Reserve Funds (2014M-281)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for the period … District is located in the Towns of Ellery, Ellicott and Gerry in Chautauqua County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281Cherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)
… meals offered to students were nutritious and prepared in the most economical and productive manner for the period … Valley-Springfield Central School District is located in the Towns of Cherry Valley, Middlefield, Roseboom and Springfield in Otsego County and the town of Minden in Montgomery County. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operationsTown of Esperance – Fund Balance (2016M-405)
… for the period January 1, 2015 through September 26, 2016. Background The Town of Esperance, which includes … fund balances increased by 9 percent over the last three fiscal years, resulting in an accumulation of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405