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Pompey Hill Fire District – Financial Management (2021M-136)
… - pdf ] Audit Objective Determine whether the Pompey Hill Fire District (District) Board of Fire Commissioners … Determine whether the Pompey Hill Fire District District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Village of Akron – Selected Financial Activities (2016M-133)
… continued use of temporary debt financing and interfund loans distorts the actual cash needs of the individual … balances; and discontinue making unauthorized interfund loans. …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Town of Butler – Financial Management (2024M-119)
… $1.5 million, equaling 64 and 138 percent of each fund’s upcoming year’s budgeted appropriations. The Board also …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Town of Volney – Financial Operations Oversight (2024M-93)
… maintain financial accounting records or present records to the Board for audit as required by New York State Town Law … (Town Law), Section 123. As a result, the Board was unable to monitor the Town’s overall finances or conduct required … The audit report includes 10 recommendations to help the Supervisor perform his financial responsibilities …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93DiNapoli Named Lead Plaintiff in Crowdstrike Shareholder Lawsuit
… by the defendants regarding quality assurance leading up to the July 19, 2024, worldwide IT outage caused by the Austin, Texas-based company’s failed software updates and resulting plummet in share value. “Crowdstrike …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-named-lead-plaintiff-crowdstrike-shareholder-lawsuitLyme Central School District – Financial Management (2024M-87)
… to close projected budget gaps totaling $1.6 million for the 2020- 21 through 2022-23 fiscal years; however, the … financial and capital plans to provide a framework for developing the annual budgets and addressing future …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… a region and display the total number of operational AUC retail dispensaries by municipality in that region. The … AUC tax revenue to cities, towns and villages that host a retail AUC dispensary within the county. OSC maintains a …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateTown of Lodi – Town Hall Capital Project (2024M-130)
… of Lodi (Town) Board (Board) adequately managed the Town Hall Capital Project (Project). Key Findings The Board did … timeline, for the renovation of a church into the new Town Hall and food pantry. The Board did not oversee the … Town of Lodi Town Board Board adequately managed the Town Hall Capital Project Project …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Border City Fire District – Board Oversight (2024M-137)
… Chief (Chief), who was also a Director of the Border City Hose Company (Company), entered into an unauthorized contract …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… May 19, 2017. Background The Town of Avoca is located in Steuben County and has a population of about 2,250. The … Findings The Town has accumulated excessive fund balances in the town-wide and town-outside-village general and highway … on a daily basis and deposit all cash receipts intact or in a timely manner. The Clerk did not remit taxes timely. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Seized Assets Program (Follow-Up)
… Purpose To determine the extent of implementation of the six recommendations included in our original report, … Assets Program ( 2013-S-46 ). Background The mission of the New York State Division of State Police (Division) is … To determine the extent of implementation of the six recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/seized-assets-program-followState Comptroller DiNapoli Releases Audits
… of Transportation’s (DOT) issues 150 different types of sidewalk and roadway construction permits. A prior audit, …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0Town of Hornellsville – Financial Management (2025M-102)
… such as those for fund balance. As of December 31, 2024, the Town’s fund balances totaled approximately $2 … increased real property taxes by a total of 18 percent in calendar years 2022 through 2025. As a result, the Board … also did not adopt a written fund balance policy until February 11, 2025 (after our audit notification) or adopt …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Town of Lockport – Culvert Pipe Fee Collections (2025M-57)
… (Department) to request a culvert pipe installation (project) at a private residence or business. The Town’s … and the installation fee prior to the start of a project. Strong and effective internal controls are required …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Opinion 90-60
… St Comp, unreported, supra ; cf . Education Law, §1726; Energy Law, §9-103). Therefore, unless a county is permitted … requirements of General Municipal Law, §109-b applied to energy performance contracts made pursuant to the Energy Law even though section 9-103(1) of that statute …
https://www.osc.ny.gov/legal-opinions/opinion-90-60DiNapoli: Former Prattsville Town Supervisor Pleads Guilty to Fraud of State Funds
… Irene,” said State Comptroller DiNapoli. “Thanks to my partnership with United States Attorney Carla Freedman and … obtained false invoices from a Prattsville-based modular home business, Moore’s Homes, purporting to reflect …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-former-prattsville-town-supervisor-pleads-guilty-fraud-state-fundsManagement of Invasive Species
… introduced by humans. Subsets of these species may cause habitat degradation, loss of native species, risks to public …
https://www.osc.ny.gov/state-agencies/audits/2020/07/23/management-invasive-speciesTown of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management, oversight of water district financial operations and IT controls for the period January 1, 2015 through April 12, 2017. Background The Town of Canandaigua is located in Ontario County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Town of Fulton – Justice Court Operations (2017M-6)
… of our audit was to review the internal controls over the Court’s financial activity for the period January 1, 2015 … approximately 1,400. The Town, which maintains a Justice Court with one appointed Justice, is governed by an elected five-member Town Board. The Court reported collecting approximately $3,400 in fines and …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… managed and monitored nonstudent network user accounts to help prevent unauthorized use, access and loss. Key … and loss. In addition to sensitive information technology (IT) control weaknesses that were communicated confidentially … user accounts and disable user accounts when access is no longer needed. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-network