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Brockport Central School District - Financial Management (2023M-107)
… Audit Objective Determine whether the Brockport Central School District (District) Board of Education (Board) and … Determine whether the Brockport Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Jefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … not inspected as required. There was no system in place to maintain a complete and accurate master list of businesses … officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… report – pdf] Audit Objective Determine whether the Town of Venice (Town) Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The … records were not complete, accurate or up-to-date . As a result, transparency and the Board’s ability to monitor …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73Town of New Albion – Justice Court Operations (2014M-161)
… of our audit was to review the processes and procedures for the Court’s financial operations for the period January 1, 2011 through April 2, 2014. … comprising a Town Supervisor and four council members. For the 2014 fiscal year, budgeted appropriations totaled …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161Chenango County – Court and Trust Funds (2025-C&T-2)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … January 1, 2023 through May 31, 2025. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2Andover Central School District - Financial Management (2018M-145)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… Volunteer Fire Department, Inc. (Department) officers and members provided adequate financial oversight. Key Findings The Department officers (Officers) and members did not enforce the limited financial provisions outlined in the Department’s constitution and bylaws (bylaws) or adopt adequate policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
Clark Mills Fire District Controls Over Financial Activities 2014M315
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1Comptroller DiNapoli Releases School District Audits
… following school district audits have been issued. Elmira Heights Central School District – Nonresident Tuition …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Dryden Central School District – Cash Management (Tompkins County) District … other available investment options. Niagara Falls City School District – Out-of-District Tuition Billing (Niagara …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … government spending and nearly 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Municipal & School Audits
… were adequately accounted for, recorded and reported. As a result, the company had an increased risk of theft, waste and … partially implemented all three recommendations. As a result, the district’s network continued to have increased …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-school-auditsSherburne-Earlville Central School District – Fund Balance (2017M-19)
… Central School District is located in 11 towns in Chenango and Madison Counties. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/10/sherburne-earlville-central-school-district-fund-balance-2017m-19Pelham Union Free School District – Reserve Funds (2015M-366)
… through September 3, 2015. Background The Pelham Union Free School District is located in the Town of Pelham, … Pelham Union Free School District Reserve Funds 2015M366 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/pelham-union-free-school-district-reserve-funds-2015m-366Little Falls City School District – Leave Accruals (2016M-64)
… July 1, 2014 through December 31, 2015. Background The Little Falls City School District is located in the City of Little Falls and portions of the Towns of Danube, Fairfield, Herkimer, Little Falls, Manheim and Stark in Herkimer County. The … Little Falls City School District Leave Accruals 2016M64 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/little-falls-city-school-district-leave-accruals-2016m-64Inlet Common School District – Claims Auditing (2015M-285)
… Purpose of Audit The purpose of our audit was to evaluate the … Finding District officials established an effective policy to ensure claims are adequately documented and properly …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/inlet-common-school-district-claims-auditing-2015m-285Heuvelton Central School District – Payroll (2016M-322)
… Central School District is located in the Towns of Canton, De Kalb, De Peyster, Lisbon, Macomb and Oswegatchie in St. Lawrence …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/14/heuvelton-central-school-district-payroll-2016m-322Greenwood Lake Union Free School District – Financial Condition (2016M-40)
… 1, 2010 through June 30, 2015. Background The Greenwood Lake Union Free School District is located in the Town of … Greenwood Lake Union Free School District Financial Condition 2016M40 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greenwood-lake-union-free-school-district-financial-condition-2016m-40Stockbridge Valley Central School District – Payroll and Leave Accruals (2014M-327)
… audit was to examine the District’s internal controls over payroll and leave accruals for the period July 1, 2013 … District officials established adequate controls over payroll and leave accruals. Key Recommendations There were no … Stockbridge Valley Central School District Payroll and Leave Accruals 2014M327 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/stockbridge-valley-central-school-district-payroll-and-leave-accruals