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State Comptroller DiNapoli Releases Municipal Audits
… , City of Jamestown and the Town of Warwarsing . “In today’s fiscal climate, budget transparency and … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Altona Volunteer … for collection rates. The city collected $110,000 in revenues for 4,367 violations from January 2011 through …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-municipal-auditsVillage of Red Hook – Information Technology (2020M-89)
… use, access and loss. Key Findings Officials did not adequately secure and protect the Village’s IT systems … against unauthorized use, access and loss. The Board did not adopt required or sufficient IT policies, provide users … IT control weaknesses were communicated confidentially to officials. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89Village of Ocean Beach – Credit Card Usage (2022M-206)
… ensured that employees appropriately used Village credit cards. Key Findings The Board did not ensure that Village employees appropriately used Village credit cards. As a result, employees made questionable purchases on the Village’s credit cards. We reviewed all 3,108 credit card transactions paid …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… Purpose of Audit The purpose of our audit was to review the BOCES’ … July 1, 2011 through December 2, 2015. Background The Orleans Niagara Board of Cooperative Educational Services … in reserves that were not used and did not evidence plans for future use. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mFrewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… ECA and scholarship funds. Collections were not deposited in a timely manner or properly supported. ECA and scholarship … Recommendations Ensure all money is deposited intact and in a timely manner. Complete proper monthly bank …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … reserve. Currently, there is no statutory authority for a district to establish a reserve for post-employment … limit of 4 percent. Byron-Bergen Central School District – Online Banking and Information Technology (Genesee County) …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-school-auditsPortville Central School District - Cafeteria Collections (2018M-244)
… Adopt written policies and develop procedures for the collection and accounting of cafeteria cash receipts. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244Buffalo Collegiate Charter School – Credit Cards (2022M-69)
… not documented for 72 charges totaling $50,989. The Board Treasurer (Treasurer) did not adequately review credit card charges in a timely manner. The Treasurer reviewed credit card charges an average of 108 days …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Village of Earlville – Collections (2024M-128)
… (46 percent) totaling $77,093 in a timely manner. New York State Village Law (Village Law) Section 4-408(b) …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Multiple Dwelling Property Inspections (2018-MS-1)
Multiple Dwelling Property Inspections 2018MS1
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/03/multiple-dwelling-property-inspections-2018-ms-1Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)
… District financial activities. The Board did not audit the Treasurer’s financial records or provide adequate evidence that claims were audited prior to payment. The Treasurer has not filed the required annual financial report with OSC since 2009. The Treasurer also did not receive or review cancelled checks (or …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Cuddebackville Fire District – Board Oversight (2024M-94)
… and properly audited claims. Key Findings The Board did not provide adequate oversight of the District’s financial … claims. As a result, the Board hindered their ability to make informed financial decisions. Complete, accurate and … reports. Ensure claims were properly audited prior to payment. Conduct required annual audits for 2020 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94State Agencies Bulletin No. 2022
… Purpose: As we await the enactment of the New York State (NYS) fiscal year 2022-23 budget, OSC would like to provide notice of the possible impact to paycheck distribution and release of direct deposit funds and advices in the event the NYS budget or an extender bill is not passed by 10am on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2022-paycheck-distribution-april-13-2022-administration-cycle-paychecksTown of Putnam – Accounting Records and Reports (2022M-188)
… Town’s accounting records were not reliable. Real property tax revenues were overstated by a total of $782,864 in the … in the highway and fire protection funds. $49,765 in sales tax and other department revenues were not recorded. …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Village of Corfu - Sewer Operations (2018M-133)
… report - pdf] Audit Objective Determine whether the Board and Village officials effectively managed sewer operations by … estimating budgets, ensuring a good financial condition and properly billing, collecting and recording sewer rent revenue. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-corfu-sewer-operations-2018m-133Poughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… Key Findings Student treasurers and faculty advisors did not maintain adequate supporting documentation for 25 … ECA receipts. Ensure that the central treasurer reports to the Board and the auditor in a timely manner. Develop … and have initiated or indicated they planned to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-andVillage of Endicott – Disbursements (2021M-124)
… supported and audited. Key Findings Village officials did not establish adequate procedures to ensure all disbursements are for appropriate purposes, … and have initiated or indicated they planned to initiate corrective action. … Determine whether Village of …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124Lisbon Central School District – Medicaid Reimbursements (2022M-180)
… services from the District or file Medicaid reimbursement claims to recover part of the costs associated … provided. Key Recommendations Consider submitting Medicaid reimbursement claims. Establish written Medicaid claim …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180Town of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial operations for the period … for the highway fund. Key Findings The Supervisor did not maintain accurate computerized accounting records and … the Board did not have accurate information on which to base its financial decisions. The Supervisor filed the …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… [read complete report – pdf] Audit Objective Determine whether the Town of White Creek … purposes and did not authorize the 44 electronic funds transfers (EFTs) or sign the 155 checks. Properly sign … abstracts or certified payrolls and review and approve all transfers. File the required AUDs on a timely basis. Town …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41