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Town of Genesee Falls – Fiscal Stress (2013M-146)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition for the period … of revenue shortfalls, and the Board allowed budgets to be over-expended. Specifically, the highway fund … fund balance declined from $83,179 at January 1, 2011 to a deficit of $38,059 at December 31, 2012. The general …

https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146

Village of Bellerose – Procurement and Cash Receipts (2014M-218)

… the Village’s procurement and cash receipts practices for the period June 1, 2012 through December 31, 2013. … the Treasurer’s work. Key Recommendations Ensure that employees use requisitions and purchase orders prior to ordering goods and services and that all Village employees and the Fire Chief are aware of and comply with the …

https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218

Tompkins County Industrial Development Agency – Board Oversight (2015M-33)

… The purpose of our audit was to review the IDA’s process for approving, monitoring and reporting projects for the period January 1, 2013 through June 12, 2014. … hired the Tompkins County Area Development (TCAD), a not-for-profit development organization, to perform all TCIDA’s …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-board

Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)

… the Town’s internal controls over Justice Court operations for the period January 1, 2011, through September 20, 2012. … four council members, is the legislative body responsible for managing Town operations. The Board has the overall responsibility for overseeing the financial activities of the Town, …

https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208

Monticello Joint Fire District – Fiscal Operations (2017M-80)

… the District’s financial condition and Treasurer’s duties for the period January 1, 2015 through January 17, 2017. … Fire Commissioners. General fund budgeted appropriations for 2017 total over $2 million. Key Findings The Board … the levels of fund balance to be maintained or thresholds for reserves. Although the Board established a financial and …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80

Safe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1

… report - pdf] Audit Objective Determine whether 17 school districts used their resources and two charter schools … financial resources to develop, adopt, file and implement district-wide school safety plans and building-level … plans to school officials and SED confidentially. 2 1  For one school, we only reviewed the 2018-19 district-wide …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1

Vestal Central School District – Financial Condition (2014M-08)

… Purpose of Audit The purpose of our audit was to assess whether the Board and District officials developed reasonable budgets for the period July 1, 2012 through October 17, 2013. Background …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08

Village of Ilion – Information Technology (2015M-34)

… 1 through October 31, 2014. Background The Village of Ilion is located in the Towns of German Flatts and Frankfort, … alerts from professional organizations. … Village of Ilion Information Technology 2015M34 …

https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34

Village of Suffern – Budget Review (B8-15-13)

… The adopted budget relies on a 16 percent property tax increase to finance the general fund budget deficiencies … are no other sources available to reduce the property tax levy, such as fund balance. For 2013-14, there were … a local law which allows the Village to override the tax levy limitation. Key Recommendations Amend the proposed …

https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13

Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)

… (District) extra-classroom activity (ECA) and scholarship funds were properly accounted for and appropriately used. Key Findings ECA and scholarship funds were not properly accounted for and appropriately used. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-and

Lockport City School District - Procurement (2021M-198)

… for a facial/object recognition software license, prior to adopting a standardization resolution. We also found the resolution’s language to be inaccurate and misleading. Officials could not … when awarding two contracts totaling $240,000 pursuant to the exception to GML Section 103[16] known as …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198

State Comptroller DiNapoli Releases Municipal Audits

… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Tompkins … County Industrial Development Agency – Project Approval and Monitoring (Tompkins County) While the board evaluated … paid in accordance with PILOT agreements. As a result, a business was underbilled $78,600, a business was not billed …

https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-audits

VII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables

… Chapter XII, Section 6.L – Replenishing an Advance Account of this Guide for further information. It is not appropriate … balance in the Modified Accrual Ledger. The Bureau of State Expenditures will reject cash advance reimbursement … charging advance account codes. After OSC’s Bureau of State Expenditures reviews and approves the payment, an …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursement

Highland Central School District – Financial Condition (2013M-358)

… is located in the Towns of Esopus, Lloyd, Marlborough, New Paltz and Plattekill in Ulster County. The District is …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358

Town of Bombay – Justice Court Operations (2015M-208)

… policies and procedures for enforcing unresolved traffic tickets. Key Recommendations Investigate the missing … written policies and procedures to ensure that traffic tickets unresolved after 60 days are enforced by being …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208

Woodbourne Fire District – Board Oversight (2023M-98)

… B includes our comments on issues that were raised in the District’s response letter. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98

Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)

… June 24, 2015. Background The Spackenkill Union Free School District is located in the Town of Poughkeepsie, … recovery and data backup. … Spackenkill Union Free School District Financial Management Transportation and …

https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-management

Falconer Central School District – Financial Management (2016M-146)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … of $2.5 million each year and appropriated fund balance to help finance operations that generally was not used. … in compliance with the statutory limit and develop a plan to use excess fund balance in a manner that benefits …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146

Hannibal Fire Company – Misappropriation of Funds (2023M-59)

… disbursements. As a result, the former Treasurer was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For example, he was able to: Disburse over $451,000 in unauthorized checks to himself from January 2014 through May 2022. Use a Company …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59

Town of Hurley – Transfer Station Collections (2024M-132)

… were adequately supported, recorded and remitted in a timely manner. Key Findings  We determined that transfer station collections were remitted in a timely manner. However, they were not adequately … of Hurley (Town) collecting approximately $51,800 less in fees than it should have for the collected waste. Over a …

https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132