Search

Town of Dresden – Financial Condition and Town Clerk Operations (2016M-369)

… May 31, 2016. Background The Town of Dresden is located in Washington County and has approximately 330 year-round … Key Findings The Board appropriated more fund balance in the general fund than was actually available to finance operations in 2013 and 2014. The Board has not developed a multiyear …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369

Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)

… Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau County. The District is governed by an elected … the Office of the State Comptroller. Key Recommendations In accordance with General Municipal Law, adopt a code of …

https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40

Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)

… fiscal oversight over District financial operations for the period June 1, 2011, to July 9, 2012. Background The … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $45.1 million. Key Findings … As a result, the District lost out on at least $52,000 in reimbursement revenues due. Key Recommendations Ensure that …

https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operations

Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Energy Performance Contract (2015M-315)

… Purpose of Audit The purpose of our audit was to review the energy performance contract … BOCES is located in Tompkins County and is an association of nine component school districts. Governed by a nine-member … TompkinsSenecaTioga Board of Cooperative Educational Services Energy Performance …

https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performance

Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)

… is located in the Town of Southampton, in Suffolk County, and has a population of approximately 1,500 residents. The … a Board of Trustees which comprises four elected Trustees and an elected Mayor. Budgeted appropriations for the 2012-13 … have not developed formal IT policies for user access, and the Board has not developed a formal disaster recovery …

https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173

Niskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)

… of our audit was to determine if the District awarded Length of Service Award Program (LOSAP) credits accurately … Niskayuna No 2 Fire District Length of Service Award Program 2015M73 …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73

Comptroller DiNapoli Releases Municipal Audits

… the clerk did not retain source documents to support property tax payments received and did not always issue duplicate … sales tax revenue, resulting in town taxpayers with real property located in the village of Ballston Spa receiving an …

https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits

City of Middletown – Selected Financial Operations and Information Technology (2013M-56)

… the City’s purchasing practices, Council oversight, and IT for the period January 1, 2011, to July 9, 2012. … The City of Middletown City is located in Orange County and has a population of approximately 28,000. The City is governed by its Charter, general State laws, and local laws and ordinances. The City has a Mayor, a …

https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56

Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)

… 2024 Understanding the Program While a BOCES cannot levy a tax or earn State aid, BOCES officials prepare BOCES aid …

https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22

Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)

… Library, such as signs identifying van accessible parking spaces and properly secured carpets at the entrance. … the Town and used for election polling, such as accessible parking spaces with access aisles and at least one van …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42

Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)

… transparently planned and monitored the pool capital project (Project). Key Findings The Board did not transparently plan or sufficiently monitor the Project . As a result, total costs to complete the Project … audit village stamford pool capital project planning monitoring …

https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204

Town of Webb Union Free School District – Fund Balance (2016M-140)

… taxpayers. Develop realistic budgeted appropriations based on prior year’s results and anticipated operations to avoid …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140

Three Town Fire District - Board Oversight of Financial Activities (2018M-106)

… Three Town Fire District Board Oversight of Financial …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106

Monitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Follow-Up)

… recommendations included in our initial audit report, Monitoring of Medicaid Payments for Nursing Home Bed Reserve … prescribed limits and that it sufficiently coordinates its monitoring activities to provide appropriate accountability … Related Audit/Report of Interest Department of Health: Monitoring of Medicaid Payments for Nursing Home Bed Reserve …

https://www.osc.ny.gov/state-agencies/audits/2013/01/10/monitoring-medicaid-payments-nursing-home-bed-reserve-days-follow

Hempstead Union Free School District – Management of District Resources (2014M-253)

… Purpose of Audit The purpose of our audit was to assess internal controls over the management of District resources for the period July 1, 2011 through … Hempstead Union Free School District Management of District Resources 2014M253 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014m

Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)

… Board did not audit claims; instead, the Director reviewed and initialed the claims and then forwarded them to a Board-designated Trustee who … The Director did not approve 13 claims totaling $27,143, and quotes or purchase orders, invoices and receiving reports …

https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175

City of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)

… Purpose of Audit The purpose of our audit was to review the City’s internal controls over procurement and cash receipts … January 1, 2011, through January 31, 2013. Background The City of Jamestown is located in Chautauqua County and has a population of approximately 31,000. The City is governed by the City Charter, general laws of the …

https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72

White Plains City School District – Procurement of Professional Services (2014M-240)

… purpose of our audit was to review the District’s process and procedures for procurement of professional services for … did not always seek competition for professional services and did not have documentation to support why contract … services to ensure compliance with District policies and applicable laws and regulations. Ensure claims are …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014m