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Town of Arietta – Budgeting (2016M-308)

… June 30, 2016. Background The Town of Arietta is located in Hamilton County and has a population of approximately 305. … Budgeted expenditures totaled approximately $2.6 million in 2006. Key Findings For fiscal years 2013 through 2015, the … Discontinue the practice of adopting budgets that result in the appropriation of fund balance that is not needed to …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308

Village of Pittsford – Board Oversight (2017M-51)

… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial … are structurally balanced. Update the procurement policy to provide clear guidance for procuring professional services in an economical manner and establish how documentation supporting such decisions should be …

https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-pittsford-board-oversight-2017m-51

Cuba-Rushford Central School District – Financial Management (2015M-125)

… The Cuba-Rushford Central School District is located in the Towns of Belfast, Caneadea, Centerville, Clarksville, Cuba, Friendship, New Hudson and Rushford in Allegany County and the Towns of Farmersville, Freedom, … two schools with approximately 850 students, is governed by an elected seven-member Board of Education. General fund …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125

Town of Greene – Budget Practices (2016M-409)

… Purpose of Audit The purpose of our audit was to examine Town officials’ budget practices for the four … which resulted in operating surpluses. Town officials have not developed a policy for acceptable levels of fund balance to maintain. Town officials have not developed long-term …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409

COLA – Child Center of New York

… by the Department of Health (DOH) to the Child Center of New York was properly spent in accordance with the COLA Guidance …

https://www.osc.ny.gov/state-agencies/audits/2016/10/11/cola-child-center-new-york

Bayport-Blue Point Union Free School District – Leave Accruals (2015M-202)

… Purpose of Audit The purpose of our audit was to determine if the District properly accounted for employee … verify that leave accrual balances were available prior to approving leave requests. There is no supervisory review … balances periodically so they can determine if employees have sufficient leave balances prior to approving leave. …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202

Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)

… Purpose of Audit The purpose of our audit was to determine if internal controls over Business Office … were appropriately designed and operating effectively to adequately safeguard District assets for the period July … Office operations. Board policies and written procedures have been developed and adhered to by staff for cash receipts …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operations

Port Byron Central School District – Financial Condition (2014M-71)

… audit was to examine the District’s financial condition for the period July 1, 2012 through October 22, 2013. … with approximately 1,000 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $20 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71

Island Park Union Free School District – Information Technology Asset Management (2016M-270)

… Purpose of Audit The purpose of our audit was to determine if the District established … Park Union Free School District is located in the Village of Island Park in Nassau County. The District, which operates …

https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-asset

Wallkill Central School District – Financial Management (2015M-294)

… Background The Wallkill Central School District is located in the Towns of Newburgh, Montgomery, Gardiner, Plattekill … budgets with excessive appropriations that resulted in operating surpluses each year and that appropriated fund … reasonable. Develop a plan to use the surplus fund balance in a manner that benefits District taxpayers. … Wallkill …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294

Cayuga County – Security of Electronic Public Health Department Personal, Private and Sensitive Information (2022M-146)

… private, and sensitive information (PPSI) on County-owned Public Health Department (Department) devices was adequately … private and sensitive information PPSI on Countyowned Public Health Department Department devices was adequately …

https://www.osc.ny.gov/local-government/audits/county/2022/12/02/cayuga-county-security-electronic-public-health-department-personal-private-and

Town of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)

… Purpose of Audit The purpose of our audit was to determine whether Justice Court funds were collected, recorded, deposited, disbursed and … were adequately designed and operating effectively for the period January 1, 2015 through October 31, 2016. …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employee

Southampton Union Free School District – Financial Management (2024M-43)

… complete report – pdf] Audit Objective  Determine whether the Southampton Union Free School District (District) Board of Education (Board) and officials effectively managed fund balance and reserve funds. Key Findings  The Board and District officials did not effectively manage …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43

Town of Columbia – Physical Accessibility to Programs and Services (S9-24-29)

… at the proper height. Three components in the parking lot, such as accessible parking with painted lines and access …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-columbia-physical-accessibility-programs-and-services-s9-24-29

Town of Albion – Financial Management (2021M-29)

… the Town of Albion (Town) Town Board (Board) developed and monitored realistic and structurally balanced budgets. Key Findings The Board … The Board did not adopt a written multiyear financial plan and written fund balance policy, which limits transparency. …

https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29

Town of Trenton – Physical Accessibility to Programs and Services (S9-24-28)

… and Braille, and closing speed of at least five seconds for doors with automatic closers, and One at the main … taking additional steps to increase physical accessibility for the 14 components identified in this report. Town …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-trenton-physical-accessibility-programs-and-services-s9-24-28

City of Norwich – Physical Accessibility to Programs and Services (S9-24-35)

… of Norwich (City) officials could take additional steps to increase physical accessibility to programs and services provided at selected City … City officials could consider taking additional steps to increase physical accessibility at selected City …

https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-norwich-physical-accessibility-programs-and-services-s9-24-35

City of Middletown – Payroll and Leave Benefits (2024M-26)

… officials accurately paid employees’ salaries, wages and benefits and properly accrued leave benefits.  Key Findings  City … did not accurately pay employees’ salaries, wages and benefits, or properly accrue leave benefits. We reviewed …

https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26

Beacon City School District – Information Technology (2023M-143)

… potentially be compromised or used for malicious purposes. In addition to sensitive information technology (IT) control … the oldest of which was last used to log into the network in June 2012 as of September 21, 2021. The accounts included: … Recommendations  Disable unneeded network user accounts in a timely manner and periodically review network user …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143

State Comptroller DiNapoli Releases School Audits

… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …

https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits