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Town of Columbus – Budget Development Practices (2012M-225)
… highway funds to determine if the budgets were reasonable for the period January 1, 2011, to August 1, 2012. Background … members, governs the Town. The Town’s annual budget for the 2012 fiscal year is $770,000. Key Findings The Board … revenues in fiscal year 2012, its adopted budget for 2013 is more closely based on realistic revenue and …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… that officials did not: Convey management’s expectations for managing network user accounts through written policies … Key Recommendations Convey management’s expectations for managing network user accounts through written policies … and procedures. Routinely evaluate network user accounts for necessity, disable any unneeded accounts and monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mMadison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)
… Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … (Director) did not complete all required testing of weighing and measuring devices or maintain complete … a complete and accurate master list of businesses with weighing and measuring devices that require inspection. In …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8Morris Central School District – Fund Balance Management (2023M-47)
… School District (District) Board of Education (Board) and District officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the … As a result, they were not transparent with taxpayers and the District levied more taxes than needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Jefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… them. Charge some project applicants fees in accordance with the Board-approved fee schedule. Assess annually … stated in applications. JCIDA officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaTown of Allen – Town Clerk Collections (2024M-120)
… (Board) to determine whether all collections for culvert pipe sales were properly recorded, reported and remitted to …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Additional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans
… of its adoption, you have three months from the date it is offered to retire and receive the additional benefit. Once you’ve opted in, you may not opt out of this benefit while enrolled in a 25-year plan. Note: This benefit is not available to Tier 3 …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-hState Comptroller DiNapoli Releases Municipal Audits
… Potter – Town Clerk (Yates County) A former clerk did not deposit, report and remit all collections to the appropriate … monthly bank reconciliations, issue or properly prepare duplicate receipts, or retain receipts for all collections. … president routinely signed blank checks. The treasurer’s books and records were not annually audited as required. …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… office completed audits of the Brookhaven Fire District , Fair Haven Volunteer Fire Department , Town of Ira and the … address remote access to the district’s financial system. Fair Haven Volunteer Fire Department – Board Oversight … office completed audits of the Brookhaven Fire District Fair Haven Volunteer Fire Department Town of Ira and the Lake …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-auditsLima Public Library – Procurement (2017M-295)
Lima Public Library Procurement 2017M295
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295Oceanside Union Free School District – Professional Services (2016M-281)
… period July 1, 2014 through April 19, 2016. Background The Oceanside Union Free School District is located in the Town … Oceanside Union Free School District Professional Services …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281Etna Volunteer Fire Department - Procurement (2019M-48)
… adequate controls over procurement. Key Findings Department officials generally did not document their efforts … in contracts. Key Recommendations The Board should: Ensure Department officials seek, and maintain documentation of, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48Village of Springville – Procurement (2016M-330)
… Purpose of Audit The purpose of our audit was to review the Village’s purchasing practices … June 1, 2014 through June 24, 2016. Background The Village of Springville is located in Erie County and has a population … Village of Springville Procurement 2016M330 …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-springville-procurement-2016m-330Record of Activities (ROA) – Reporting Elected and Appointed Officials
… working days are reflected on the ROA. The official must sign the ROA attesting to its accuracy. Failure to complete … a New Record of Activities An ROA can be valid for up to eight years. If an official starts a new term and feels …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaState Comptroller DiNapoli Releases School District Audits
… to alternative quote thresholds, and $377,979 paid to four professional service providers. The board and officials also … 30 purchases totaling $200,012 and expenditures for five professional service vendors totaling $171,446. They found … prices to the awarded contract prices, and overpaid for cleaning supplies by $1,532. As a result of this audit, …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1Machias Fire District – Financial Operations (2026M-14)
Did the Machias Fire District District Board of Fire Commissioners Board and Treasurer properly manage the Districts financial operations
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/machias-fire-district-financial-operations-2026m-14Dual Employment
… agencies are working their required hours at each job. The audit covered the period April 1, 2010 through February … Between April 2010 and March 2012, State payroll records show 90 DOCCS employees were concurrently employed by either … recovery of salary payments, adjustment of pension credits, and assisting in any further investigation. …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2A Statement from Comptroller DiNapoli on the Murder of George Floyd
… The brutal killing of George Floyd is yet another traumatic example of the profound pain and damage wrought by racial injustice. … stolen and dreams deferred. Across our country, Americans of all backgrounds are demanding real change. Acknowledging … The brutal killing of George Floyd is yet another traumatic example of the …
https://www.osc.ny.gov/press/releases/2020/06/statement-comptroller-dinapoli-murder-george-floydRush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… July 1, 2012 through October 30, 2015. Background The Rush-Henrietta Central School District is located in the Towns of Brighton, Henrietta, Pittsford and Rush in Monroe County. The District, which operates nine …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andBaldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… of July 1, 2012 through February 28, 2014. Background The Baldwinsville Public Library is located in the Village of Baldwinsville in Onondaga County. It is governed by an … Baldwinsville Public Library Private Funds and Employee Leave …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256