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Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… 15, 2012. Background The Village of Dresden is located in the Town of Torrey, in Yates County, and has a population of 308. The Village is … no significant discrepancies, these control weaknesses place the Village at an increased risk of errors and …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Town of Lincoln – Financial Management (2013M-245)
… 31, 2012. Background The Town of Lincoln is located in Madison County and has a population of approximately … 31, 2012, the Board accumulated unexpended surplus funds in the general fund totaling $458,698, which were excessive … occurred because the Board underestimated budget revenues in previous years and did not adopt a policy to govern the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Village of Upper Brookville – Justice Court (2013M-160)
… Village of Upper Brookville is located in Oyster Bay in Nassau County. The Village is governed by an elected Board of … court clerk to ensure that deposits were made within 72 hours of receipt. The court clerk usually prepares and makes …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160Town of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… 29, 2012. Background The Town of Northampton is located in Fulton County and has a population of approximately 2,670. … and four council members. Appropriations for all funds in the 2012 budget totaled approximately $1.9 million. Key … estimates of revenues and expenditures. Activity in established reserves has not, in all cases, been in …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsTown of Newfield – Selected Financial Activities (2013M-2)
… June 11, 2012. Background The Town of Newfield is located in Tompkins County and has a population of about 5,000 residents. The Town is governed by an elected five member Town Board, which consists of the … of his office. The 2012 accounting records were in disarray and the 2011 accounting records could not be …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… 28,000. The City is governed by its Charter, general State laws, and local laws and ordinances. The City has a … an appointed Treasurer. The City’s 2012 and 2013 general fund budgets totaled $34 million and $35 million, …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Town of Davenport – Financial Operations (2013M-62)
… adequate controls over financial operations and reporting for the period January 1, 2011, to October 3, 2012. … Board members, governs the Town. The Town’s annual budget for the 2013 fiscal year is $1,143,925. Key Findings We … to cash receipt and disbursement functions. Account for the discrepancies identified in permit fee revenues. …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62Village of Shoreham – Board Oversight and Justice Court (2017M-152)
… [ read complete report - pdf ] Purpose of Audit The purpose of our audit was to review the Board’s oversight of financial operations and review the Court’s financial … The purpose of our audit was to review the Boards oversight of financial operations and review the Courts financial …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152Niagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… process for compensation-related payments to the Executive Director for the period January 1, 2010, to July 31, 2012. … year budget was $6.9 million. Key Findings The Executive Director received $6,400 in improper stipends and sold more … did not provide sufficient oversight of the Executive Director. We reviewed all the payments made to the Executive …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorLong Beach City School District – Financial Management (2023M-147)
… the Long Beach City School District’s (District) Board of Education (Board) and District officials effectively … that exceeded the statutory 4 percent limit in three of the four years reviewed by as much as 5 percentage points. Transferred a total of $17.3 million of the general fund’s excess fund balance at …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Ridge Fire District – Audit Follow-Up (2021M-165-F)
… of Review The purpose of our review was to assess the Ridge Fire District’s (District) progress, as of September … in implementing our recommendations in the audit report Ridge Fire District – Board Oversight of Treasurer’s Fiscal … The purpose of our review was to assess the Ridge Fire Districts District progress as of September 2025 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ridge-fire-district-audit-follow-2021m-165-fMonsey Fire District – Audit Follow-Up (2020M-62-F)
… Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Monsey Fire District – Board Oversight (2020M-62), released in July 2024. The audit determined that: The Board of Fire … Monsey Fire Districts District progress as of October 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-fUpper Jay Fire District – Audit Follow-Up (2023M-24-F)
… report Upper Jay Fire District – Board Oversight (2023M-24), released in May 2023. The audit determined that: The …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/upper-jay-fire-district-audit-follow-2023m-24-fTown of Hempstead Local Development Corporation – Audit Follow-Up (2021M-37-F)
… However, it did not set clear and specific goals when approving projects. The audit included one … While the Corrective Action Plan stated the Corporation will make every effort to expand upon and outline the … the Board continues to not set clear and specific goals when approving projects. …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2025/09/26/town-hempstead-local-development-corporation-audit-followRichford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… Ensure the annual financial reports (AFR) were filed in accordance with New York State General Municipal Law (GML) … it used to make financial decisions were inaccurate. In addition, three of the five Commissioners did not comply … 176-e which required them to complete fiscal training in a timely manner, and while not required, the Treasurer had …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55City of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… over the Treasurer's Office and accountability over the water operations for the period January 1, 2011 to July 31, … Treasurer's Office. The City is losing 54 percent of the water it distributes, which is substantially higher than the EPA goal of 10 percent. In 2011, the City reported that 719 …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. City of Little Falls – Financial Condition Audit Follow-Up … could not provide reasonable explanations for their lack of corrective action. Scio Central School District – Capital … be located. The missing assets included laptops, digital cameras, computer monitors and televisions. Auditors found 38 …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0CUNY Bulletin No. CU-697
… through CUNY until December 3, 2020. Employees wishing to donate to deduction code 897 are advised to initiate the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-697-2021-cuny-charitable-campaignOpinion 92-26
… expenses of a board of elections of a county outside the City of New York must be raised in the first instance as a … In general, the amounts charged back need not appear in a city, town or village budget, but must be added to the next succeeding city, town or village property tax levy. 1987 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-92-26State Agencies Bulletin No. 2019
… Differential (GEO) and/or Occupational Pay Differential (OPD): Agencies must review employees receiving GEO and/or OPD to determine if employees’ GEO and/or OPD pay needs to be updated as a result of the April 2022 PEF …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2019-april-2022-public-employees-federation-pef-salary-increase