Search
Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … which is governed by an elected seven-member Board of Education, operates four schools with approximately 1,950 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsOswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and nonresident … plan. The District does not have an effective process to identify all nonresident foster students receiving … Develop and adopt a multiyear financial operating plan to provide a framework for future budgets and to facilitate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterLewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… complete report – pdf] Audit Objective Determine whether the Lewis County Industrial Development Agency (LCIDA) Board (Board) ensured staff service fees were accurately calculated and paid in accordance with written agreements. Key Findings The Board entered into written staff services agreements …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1State Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… following statement on New York City's Fiscal Year (FY) 2026 Executive Budget: “New York City’s proposed budget released today … anticipated spending to more than $118 billion in FY 2026, fueled by about $1.7 billion in additional spending to … the following statement on New York Citys Fiscal Year FY 2026 Executive Budget …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetLong Lake Central School District – Payroll (2016M-90)
… not adequately segregated because she was responsible for collecting employees’ time records; recording the hours worked or salaries to be paid; making changes to … records) to ensure that payments were based on the actual hours or days worked and Board-authorized hourly rates or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90DiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds
… the state is $840. “Fighting refund fraud is an ongoing battle as people find new ways to cheat the system,” DiNapoli …
https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refundsDiscovery Charter School – Network and Financial Software Access Controls (2022M-156)
… at greater risk for unauthorized access, misuse, or loss. In addition to finding sensitive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsStamford Central School District – Fund Balance Management (2022M-199)
… report here - pdf] Audit Objective Determine whether the Stamford Central School District (District) Board of … audit school Stamford fund balance management …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… the Board’s oversight of selected financial operations for the period January 1, 2012 through December 31, 2013. … and recycling pickup services to households and businesses in parts of the Town of Hempstead. The District is separate … elected five-member Board of Commissioners. Expenditures for 2013 were approximately $9.8 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingTown of Benson – Financial Condition (2013M-77)
… totaled $226,742 for the general fund and $222,402 for the highway fund. Key Finding The Board is not able to routinely … has realized negative fiscal trends in its general and highway funds over the past several years. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77State Comptroller DiNapoli Releases School Audits
… District , Southwestern Central School District and the Warsaw Central School District . “In an era of limited … receipts and that each claim had been properly authorized. Warsaw Central School District – Financial Management …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Blooming Grove , Village of Cayuga Heights , … , Village of Holley , Town of Olean Fire Company No. 1 and the Plattsburgh Public Library . “In today’s fiscal climate, … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0Town of Henrietta – Financial Management and Purchasing (2013M-208)
… of Audit The purpose of our audit was to review the Town’s financial management and internal controls over purchasing … The Board and Town officials have not developed long-term financial plans, policies, or procedures to govern budgeting … funds. The Board did not provide sufficient oversight over financial operations, or establish and monitor policies and …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Baldwinsville Public Library , City of Lockport , the Town of Saranac and West … spent appropriately and effectively.” Baldwinsville Public Library – Private Funds and Employee Leave Accruals (Onondaga … Department or the Office of State Comptroller. Also, library officials have not established procedures to …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-0Town of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)
Town of Oyster Bay Financial Condition and Selected Financial Operations 2013M54
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54Village of Oxford – Justice Court Operations (2013M-219)
… Court Fund (JCF) and the Department of Motor Vehicles (DMV). For example, $1,325 in collections was recorded with no … deposits; 10 cases totaling $2,520 were reported to the DMV as paid, with no related records of receipt or deposit; … Over 903 tickets with outstanding fees on record at the DMV were not current in the Court’s records and, therefore, …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219III.3 Scope of the SFS – III. Statewide Financial System (SFS)
… performance against plans. In the establish control phase, the SFS records the appropriation and segregation … by agency management are also recorded. In the execution phase, the SFS processes vouchers and encumbrances, provides … available to agencies that require them. In the evaluation phase, the SFS provides budgetary reporting which shows …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii3-scope-sfsCity of Saratoga Springs – Financial Condition (2012M-201)
… water and sewer funds for the period January 1, 2008, to December 31, 2011. Background The City of Saratoga Springs is located … surplus has significantly increased from $165,723 on December 31, 2006 to $6.2 million on December 31, 2011. As …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201Town of Wawayanda – Financial Management and Information Technology (2013M-260)
… audit was to assess the Town's financial management and controls over information technology (IT) for the period … private and essential data. Exercise the practice of least privilege and only grant local administrator rights to users …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260City of Yonkers – Budget Review (B22-6-6)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of … to reduce firefighting and police overtime expenditures. Review the estimate for contractual appropriations and adjust … Office of the State Comptroller City of Yonkers Budget Review B2266 …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6