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Clarence Central School District – Financial Condition Management (2022M-46)
… year-end commitments related to unperformed contracts for goods and services totaling $3.3 million during the audit period. However, $3.2 million was unsupported or for unbudgeted purchases. In effect, officials improperly sheltered a portion of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2012, to July 31, 2013. Background The District is a district …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mHousing Authority Administrative Expenditures (2016-MS-2)
… - pdf] We also issued six letter reports to the following housing authorities: Albany , Elmira , Town of Hempstead , … of Audit The purpose of our audit was to determine whether housing authorities were adequately controlling and … January 1, 2012 through November 25, 2015. Background Housing authorities are public corporations that generally …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Town of Delhi - Highway Department Leave Records (2020M-53)
… report - pdf] Audit Objective Determine whether Town of Delhi (Town) officials accurately maintained Highway … (Deputy) from 2015 through 2019 were overstated by a total of 362 hours valued at almost $8,000. Of this 272.5 hours was from leave time not being properly …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… in a timely manner and did not remit these collections to the Supervisor in a timely manner. Specifically, the Clerk … of the actual date of receipt. Remit real property taxes to the Town Supervisor (Supervisor) on a weekly basis, as … and an accountability analysis by preparing a list of liabilities and comparing it to reconciled bank …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Town of Perth – Conflict of Interest (2024M-142)
… sole proprietor of an automotive company that did business with the Town. Therefore, the Board member had a prohibited … and was paid $13,183 for the repair. The Board member with the prohibited conflict of interest, the Town Supervisor … the $13,183 payment. According to the Board member with the conflict of interest, he approved the claim because …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Village of Addison – Board Oversight (2024M-8)
… enabled the former Clerk-Treasurer to abuse her position for personal gain. As a result of the Comptroller’s audit … in New York State surrendered their pension as a penalty for corruption while in office. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Village of North Haven – Collections (2024M-99)
… report – pdf] Audit Objective Determine whether Village of North Haven (Village) officials ensured collections were … 72 collections totaling $238,032 did not indicate the form of payment (cash or check). Therefore, officials and OSC … collections totaling $537,175 did not indicate the date of receipt. Therefore, officials and OSC auditors could not …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… (Village Law) Section 4-408. The last completed audit was for the fiscal year ending May 31, 2021. Ensure the AFR was … the Board reviewed and approved the Treasurer’s records for completeness, accuracy and timeliness or discussed the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… School District (District) officials secured user account access to the network and financial application and developed … plan. Key Findings District officials secured user account access to the financial application but did not secure user account access to the network or develop an IT contingency plan. This …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationMaine-Endwell Central School District – Financial Condition (2013M-49)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … Over the past three years, District officials have tried to maintain the same level of programs and services while … tax levy as low as possible. However, they were able to do so only by continually appropriating fund balance, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… February 6, 2014. Background The Forestville Central School District (District) is located in several towns in … Forestville Central School District Transportation Operations and Cafeteria …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andTown of New Baltimore – Procurement Practices (2013M-203)
… January 1, 2012, to March 1, 2013. Background The Town of New Baltimore is located in Greene County and has a … Town of New Baltimore Procurement Practices 2013M203 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Village of Montgomery – Audit Follow-Up (2021M-50-F)
… located in the Town of Montgomery in Orange County, is governed by an elected Board composed of the Mayor and four trustees. The Board is responsible for the oversight and general management of Village financial activities. The appointed Treasurer is the chief fiscal officer and responsible for the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fVillage of Wappingers Falls – Audit Follow-Up (2023M-70-F)
… Village of Wappingers Falls: Board Oversight (2023M-70) , released in December 2023. The audit determined that …
https://www.osc.ny.gov/local-government/audits/village/2026/06/05/village-wappingers-falls-audit-follow-2023m-70-fOpinion 97-19
… between the fire district and the agency, as well as any renewal thereof, is a "contract" because it is an agreement … prior to the treasurer's election to office, and is not a renewal, this exception would apply. The treasurer, …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 98-6
… The supervisor would have a prohibited interest in renewal of such a contract and in any additional contracts … pursuant to General Municipal Law, §803 would be required. Renewal of that contract, and additional contracts with the …
https://www.osc.ny.gov/legal-opinions/opinion-98-6DiNapoli: Mid-Hudson Region Shows Economic Strength Following Recession
… future growth. “The economy of the Mid-Hudson region is strong and is being boosted by the post-recession economic growth in New … said. “Unemployment rates have dropped and local industry is growing, particularly service-based companies. Going …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-mid-hudson-region-shows-economic-strength-following-recessionOpinion 91-59
… been created by special act of the State Legislature and is authorized to receive direct payment of foreign fire … Association may expend foreign fire insurance tax moneys is the care and relief of disabled or indigent volunteer and exempt firemen and their families. The Association is not authorized to expend these moneys for any other …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Public Safety – 2022 Financial Condition Report
… of Crimes and Crime Rates Leveled Off in 2021 According to preliminary data, the number of crimes in seven major … dropped by 504 reported incidents (less than 1 percent) to 343,357 in 2021. There are seven major categories of … Property crimes include: Burglary (down 16.6 percent to its 2019 number following the same percentage jump in …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-safety