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Village of Warsaw – Justice Court Operations (2021M-214)

… our findings and recommendations and indicated they plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-warsaw-justice-court-operations-2021m-214

Kingston Housing Authority – Board Oversight (2020M-103)

… and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103

Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)

… fire protection services to the East Clinton Fire District in the Town of Clinton, Dutchess County. The Department has … all of the Department’s units. The Treasurer did not file IRS Form 990 to the United States Treasury Department, as … each year, or an annual report relating to the use of fire insurance premium tax funds from out-of-state insurers with …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financial

Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)

… and supported.  Key Findings  Department officials did not ensure that financial activities were properly recorded and supported. As a result, the ability to make financial decisions was hindered and officials lacked the information necessary to provide an annual report.  The Treasurer did not …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activities

Chestertown Volunteer Fire Company – Financial Operations (2017M-1)

… controls over collections and disbursements for the period April 1, 2015 through August 31, 2016. Background The …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017m

State Comptroller DiNapoli Releases Municipal Audits

… found complete and accurate accounting records were not maintained, the modified accrual basis of accounting was not used and interfund activity was not properly reported. As a result, the board could not …

https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1

Edwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)

… The Edwards-Knox Central School District is located in the Towns of Canton, Clare, Edwards, Fine, Hermon, Pierrepont and Russell in St. Lawrence County. The District, which operates one … $13.3 million. Key Findings The District did not apply in a timely manner for all the transportation State aid to …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserve

Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)

Determine whether the Erie2ChautauquaCattaraugus Boards of Cooperative Educational Services BOCES officials properly managed and monitored building access badge accounts

https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-building

Locust Valley Central School District – Information Technology Equipment Management (2024M-134)

… for and would be detected if lost, stolen or misused.  The Board of Education (Board) did not adopt a comprehensive … periodic physical inventories. We determined that 49 of the 72 IT assets we reviewed (68 percent) were not properly …

https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipment

State Comptroller DiNapoli Releases Municipal & School Audits

… Java – Tax Collection Remittance (Wyoming County) The tax collector did not remit collections to the town supervisor … within the timeframes established by state law. The tax collector did not remit taxes totaling approximately $922,000 … the town supervisor at least weekly as required. The tax collector improperly followed the town supervisor’s …

https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-audits

State Comptroller DiNapoli Releases School Audits

… exceeding the statutory limit by 19 to 33 percentage points from 2012-13 through 2016-17. Voorheesville Central …

https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-school-audits

Town of Hamlin – Financial Oversight and Information Technology (2012M-197)

… Purpose of Audit The purpose of our audit was to determine if the Board and Supervisor … 1, 2010, through August 9, 2012. Background The Town of Hamlin is located in Monroe County and had a population of … Town of Hamlin Financial Oversight and Information Technology …

https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197

Village of St. Johnsville – Records and Reports (2015M-1)

… Purpose of Audit The purpose of our audit was to review the Village’s financial operations for the period … 2014. Background The Village of St. Johnsville is located in the Town of St. Johnsville, Montgomery County, and has a … $2 million. Key Findings The Clerk-Treasurer did not complete accurate bank reconciliations, and numerous bank …

https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1

Bethpage Public Library – Procurement (2019M-219)

… $104,572. The Director presented questionable quotes to the Board and did not properly seek competition for … contracts, including contracts totaling $44,864 awarded to a company to which the Director had close personal ties. Officials did …

https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219

Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)

… $31,000 in capital assets, which included tablets, audio equipment, tools, data storage devices and a gaming …

https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capital

State Comptroller DiNapoli Releases School District Audits

… officials did not follow their investment policy. As a result, officials did not maximize interest earnings for … by approximately $44,000. District officials were unable to properly monitor out-of-district tuition billings or … obtain or retain adequate support documentation. Find out how your government money is spent at Open Book New York . …

https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits

Germantown Central School District – Payroll (2023M-3)

… The District did not have adequate payroll processes to ensure compensation paid to employees was accurate, adequately supported and … oversight. We identified $41,000 in payroll payments to 12 employees that were either inaccurate or not authorized …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3

Town of Schroeppel - Financial Records and Reports (2019M-187)

… [read complete report - pdf] Audit Objective Determine whether the … records. Due to deficiencies in the records, the Annual Update Documents (AUDs), which are the Annual Financial Reports, were not filed on a timely basis. …

https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187

Town of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)

… our audit was to review internal controls over the Court's and the Supervisor's financial activities for the period … The Town of Cameron is located in Steuben County and has a population of approximately 945. The Town is … show that nearly $29,000 in fines, fees, surcharges, bail and restitution was collected from January 2011 through …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015m

Village of Watkins Glen – Justice Court Operations (2021M-146)

… Fund. In addition, Justice Miller had a shortage totaling $421 that remained through Justice Decker’s term. 1,311 cases …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146