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Village of Mexico – Financial Management (2023M-170)
… – pdf] Audit Objective Determine whether the Village of Mexico (Village) Board of Trustees (Board) adopted realistic budgets and managed fund …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… whether Washington-Saratoga-Warren- Hamilton-Essex Board of Cooperative Educational Services (BOCES) officials ensured meals and refreshments (meals) provided at BOCES meetings and events (meetings) were appropriate. Key … whether WashingtonSaratogaWarrenHamiltonEssex Board of Cooperative Educational Services BOCES officials ensured …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesVillage of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… financial information from the Clerk-Treasurer. Unpaid property taxes ($101,000) and water bills ($64,000) have … to actively pursue collections for outstanding real property taxes and water rents. Audit, or provide for an … of Fleischmanns Financial Condition and ClerkTreasurers Duties 2017M30 …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the … June 30, 2016. Background The Bellmore-Merrick Central High School District is located in the Town of Hempstead in … $17.4 million of appropriated fund balance was not used. When adding back unused appropriated fund balance, the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mBrentwood Union Free School District – Information Technology (2023M-83)
… computerized data was not adequately safeguarded. In addition, the District has an increased risk that the … be able to recover from a network disruption or disaster. In addition to sensitive IT control weaknesses that we …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… Educational Services (BOCES) officials monitored electricity rates to ensure they were at the lowest possible cost and ensured that invoices for electricity usage were accurate. Key Findings BOCES officials …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andStarpoint Central School District – Network Access and Application User Permissions (2022M-101)
… District (District) officials adequately secured access to the network and properly managed user permissions to the financial and student information applications. Key … District officials did not adequately secure access to the network or properly manage user permissions to the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userChautauqua County – Court and Trust Funds (2020-C&T-1)
… The County Clerk should maintain a court and trust fund register as required by law. … The purpose of our review was …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… limited. The Supervisor did not: Properly record revenues in the accounting system, prepare bank reconciliations or … by New York State General Municipal Law (GML) Section 30. In addition, the 2022 AFR was inaccurate. Provide the Board …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Merrick Union Free School District – Financial Management (2024M-64)
Determine whether the Merrick Union Free School District District Board of Education Board and District Officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)
… taking additional steps to increase physical accessibility for the 66 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… report – pdf] Audit Objective Determine whether the Village of Lisle (Village) Board of Trustees (Board): Conducted an … of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… Headquarters, such as access ramps with railings on both sides and mats with secured edges at the main …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Lewis County – Purchase Cards (2024M-41)
… card charges were properly approved, supported and for appropriate purposes. Key Findings We reviewed 366 … charges totaling $229,635 and determined the charges were for appropriate purposes; however, charges were not properly … approved and supported and did not follow County policies. For example: Although prior approval is required by the …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… report – pdf] Audit Objective Determine whether Village of Penn Yan (Village) officials properly approved, monitored … costs totaling $89,667. Additionally, the Department of Public Works (DPW) Director and Deputy Director did not approve overtime …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… State, distinct and separate from the Town of Smithfield in Madison County. The District, which is governed by an … the exception of those that are allowed by law to be paid in advance. … Smithfield Fire District Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Amani Public Charter School , Holland Central School … School District and the Onteora Central School District . “In an era of limited resources and increased accountability, … period 2009-10 through 2013-14, accumulated fund balance in the general fund increased from $6.6 million to $9.8 …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-auditsGeneric PINs
… regions throughout the State. Additionally, DEC employees do not always maintain complete, accurate fuel logs to support fuel purchases, as required by the State Use … who purchase fuel. Ensure DEC employees complete fuel logs accurately and timely. Ensure DEC supervisors review, …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pinsReal Property Tax Exemptions Administration (2017-MR-4)
… whether town assessors were properly administering select real property tax exemptions for the period January 1, 2016 through …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Comptroller DiNapoli Releases School Audits
… of the Avoca Central School District , Fire Island Union Free School District , Rome City School District and the Roosevelt Union Free School District . “In an era of limited resources and …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1