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Village of Herkimer – Payroll (2025M-37)
… (CBA). Direct supervisors also did not review or certify payroll registers, a detailed record of all payroll information for a specific pay period, including … and employees’ hours were correctly entered into the payroll system. However, time records were not always: …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Town of Denmark – Claims Auditing (2026M-32)
… 21, 2026 Understanding the Audit Area The audit of claims is often the last line of defense in preventing unauthorized, … auditing process, the control consciousness of its staff is enhanced because officials and employees are aware that a … will occur before public funds are disbursed. Because it is a town board’s responsibility to ensure that tax dollars …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-denmark-claims-auditing-2026m-32Opinion 89-4
… notes when town supervisor is director and stockholder of bank); (designation of bank as depository when town supervisor is director and … LAW, §60.10: (1) A town supervisor who is a director of a bank has a prohibited interest in the designation of the bank … Whether a town may designate a bank as a depository if the town supervisor is a director of …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Opinion 2004-7
… LAWS -- Taxes and Assessments (inclusion of delinquent water rents of outside users on tax roll) REAL PROPERTY TAXES … AND ASSESSMENTS -- Tax Levy (enforcement of delinquent water user fees against outside users with) WATER RENTS -- Enforcement (of delinquent outside users by …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7DiNapoli: Former Hannibal Fire Chief and Father Indicted for Allegedly Stealing Go-Kart Proceeds
… and replace bingo nights. The company spent $35,000 to build Hannibal Kartway. The Kartway was in operation from …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-hannibal-fire-chief-and-father-indicted-allegedly-stealing-go-kart-proceedsComptroller DiNapoli Releases Municipal Audits
… , Halfmoon Hillcrest Volunteer Fire Company , Jamison Road Volunteer Fire Company , City of Lockport , Rockland … 2011, 2012 and 2013 fiscal years until April 2014. Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over … Hampton Halfmoon Hillcrest Volunteer Fire Company Jamison Road Volunteer Fire Company City of Lockport Rockland County …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0Lehman College – Controls Over Bank Accounts
… determine whether the City University of New York’s (CUNY) Central Office (Central) and Lehman College (Lehman) officials adequately assured that all Lehman bank accounts were authorized and used only for appropriate … Determine whether the City University of New Yorks Central Office and Lehman College officials adequately …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsMorristown Fire District – Board Oversight (2025M-101)
… adequate oversight of District financial operations and properly audit claims? Audit Period January 1, 2024 – May … Area The Board is responsible for the general management and control of the District’s financial operations. This includes adopting necessary policies and procedures, ensuring collections are accurately recorded …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101North Creek Fire District – Board Oversight (2025M-86)
… [read complete report – pdf] Audit Objective Did the North Creek Fire District (District) Board of Fire Commissioners (Board) provide adequate … Did the North Creek Fire District District Board of Fire Commissioners Board provide adequate oversight …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Ouaquaga Fire Company, Inc. – Company Operations (2025M-98)
… sources are Foreign Fire Insurance (FFI) tax proceeds, yearly rental income of $13,000 for use of its facilities … and membership to prepare a written corrective action plan (CAP) that addresses the recommendations in this report …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98Lawrence Union Free School District – Financial Management (2025M-115)
… Proper management helps ensure resources meet student needs while maintaining financial health. The …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… [read complete report – pdf] Audit Objective Did Town of Gorham (Town) officials properly distribute foreign fire … they need. This helps maintain the safety and morale of firefighters, who play a crucial role in protecting the … operations, including the allocation and distribution of FFI tax proceeds. The Town disbursed FFI tax proceeds …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have … New York State Comptroller Thomas P DiNapoli today announced the following school district audits have …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsVillage of Coxsackie – Treasurers’ Records and Reports (2025M-119)
… Village Board (Board) with complete, accurate and timely records and reports? Audit Period June 1, 2022, to December … and maintain public trust. Accurate and timely records are essential for establishing financial … 2 did not maintain complete, accurate and timely records and reports or adhere to generally accepted …
https://www.osc.ny.gov/local-government/audits/village/2026/05/01/village-coxsackie-treasurers-records-and-reports-2025m-119Eldred Central School District – Building Access (S9-26-1)
Did Eldred Central School District District officials properly manage and monitor building access accounts and devices
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/eldred-central-school-district-building-access-s9-26-1DiNapoli: Two Former Oramel Fire Officials Charged With Theft of More Than $11,000 From Oramel Fire Department
… Ronda Kish was charged with Grand Larceny in the 3rd Degree, Corrupting the Government in the 3rd Degree and Offering a False Instrument for Filing in the …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-two-former-oramel-fire-officials-charged-theft-more-11000-oramel-fire-departmentDiNapoli: Former Lake Luzerne Trustee Arrested for Stealing More Than $127,000 From South Warren Snowmobile Club
… swindling $127,723.84 from the South Warren Snowmobile Club (SWSC). McLain was charged with Grand Larceny in the … served as the SWSC Treasurer from 1999 to early 2020. The club receives funding from various public sources: Warren … himself and to cash. He used SWSC money to pay for Lions Club expenses, paid his personal credit card balances in-full …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-lake-luzerne-trustee-arrested-stealing-more-127000-south-warren-snowmobile-clubState Comptroller DiNapoli Releases School Audits
… and district officials did not prepare accurate budgets for the 2012-13 through 2015-16 fiscal years. Appropriated … an adequate ECA policy to provide comprehensive guidance for district officials and students or appoint a faculty … records. As a result, the ECA had apparently unaccounted-for cash totaling $3,563. Kiryas Joel Union Free School …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-school-auditsVendor File Advisory No. 11
… including purchase orders going to the correct address and voucher payments to the correct bank account or address. … each individual transaction. Instead, agencies must review and select the appropriate Location for each transaction, …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationTown of East Hampton – Budget Review (B17-7-15)
… 2018 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to … Town of East Hampton Budget Review B17715 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15