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State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Alexander – Town Clerk/Tax Collector (Genesee County) The …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-auditsTown of Pulteney – Financial Condition (2021M-24)
Determine whether the Town of Pulteney Town Board effectively managed the Towns financial condition
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Henrietta Fire District – Financial Condition (2021M-27)
… not effectively manage the District’s financial condition and presented budgets indicating the District needed to both increase real property taxes and use appropriated fund balance to close projected budget … to $4.4 million on December 31, 2020, which is excessive and enough to pay 41.5 percent of the District’s 2020 …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27East Quogue Union Free School District – IT Asset Management (S9-22-8)
… to safeguard IT assets. As a result, officials cannot assure taxpayers that money invested in IT assets has been …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Chappaqua Central School District - Fixed Assets (2022M-186)
… $220,708 were not recorded on the District’soriginal asset list. 18 assets totaling $25,022 did not have asset tags, as … were not removed from the District’s original asset list. Also, officials could not determine whether four assets … Key Recommendations Ensure the District’s new asset list is complete, accurate and up-to-date and that all fixed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… report – pdf] Audit Objective Determine whether Broome-Delaware-Tioga Board of Cooperative Educational Services … broome delaware tioga BOCES audit …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mCounty of Cortland – Departmental Operations (2013M-157)
… on the number of additional officers hired in the jail and road patrol. The County is not imposing certain …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157Thousand Islands Central School District – Purchasing (2016M-283)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the period July 1, 2014 through April 30, 2016. … might not be prevented because Board members and staff are asked to disclose relationships pertaining to vendors …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Red Creek Central School District – Financial Condition (2016M-365)
… audit was to examine the District’s financial condition for the period July 1, 2012 through June 9, 2016. Background … Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year total approximately $20.8 million. Key Findings For fiscal years 2013-14 through 2015-16, 71 percent of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365Vestal Central School District – Fund Balances (2017M-91)
… consistently overestimated expenditures and appropriated fund balance that was not used. Three of the District’s … have adequate support and plans for the balances. Total fund balance has increased by $6.3 million (38 percent) to … $22.6 million from 2013-14 through 2015-16 and unassigned fund balance significantly exceeded the statutory limit. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Tully Central School District – Financial Management (2016M-359)
… and Truxton in Cortland County and the Towns of Fabius, LaFayette, Onondaga, Otisco, Spafford and Tully in Onondaga …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359West Canada Valley Central School District – Access to the Student Information System (2016M-96)
… (PPSI) in the District’s student information system (SIS) for the period July 1, 2014 through January 31, 2016. … Valley Central School District is located in the Towns of Fairfield, Herkimer, Manheim, Newport, Norway and Schuyler in … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $16 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationWillsboro Fire District – Financial Controls (2014M-156)
… fiscal year totaled $239,340. Key Findings The Treasurer does not maintain running cash balances in the check book …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Saratoga Springs City School District – Procurement (2023M-25)
… officials procured goods and services according to Board of Education (Board) policies and statutory requirements. Key … or maintain adequate supporting documentation for the purchases. This increased the risk that the District may … when procuring purchase and public works contracts that are not subject to competitive bidding requirements. Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Town of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)
… the Town’s billing for sewer services provided to the Fort for the period January 1, 2014 through April 17, 2017. … 6,600 residents. The Village of Youngstown and Fort Niagara State Park are also located in the Town. The … Town of Porter Sewer Billings to Fort Niagara State Park 2017M162 …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-porter-sewer-billings-fort-niagara-state-park-2017m-162Brighton Central School District – Separation Payments (2016M-119)
… Background The Brighton Central School District is located in the Towns of Brighton and Pittsford in Monroe County. The District, which operates five schools … officials did not have written policies or procedures in place to provide guidance to employees and District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Rensselaer County – County Bridge Maintenance (S9-13-6)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety … 2011. Background The County covers 652 square miles and has approximately 159,000 residents. The County is governed …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Town of Somers – Justice Court (2013M-198)
… Purpose of Audit The purpose of our audit was to examine the Court’s internal controls for … January 1, 2012, to March 31, 2013. Background The Town of Somers is located in Westchester County and has a … Town of Somers Justice Court 2013M198 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198Akron Central School District – Controls Over Compensatory Time (2014M-24)
… Lockport and Royalton in Niagara County and the Towns of Alabama and Pembroke in Genesee County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… Purpose of Audit The purpose of our audit was to examine the Village/Town’s receivables … June 1, 2011, to May 31, 2012. Background The Village/Town of Mount Kisco is located in Westchester County and has a … VillageTown of Mount Kisco Parking Ticket Collections 2012M255 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255