Search
School Districts – Lead in Water: Testing and Reporting (2025-MS-2)
… reports for the following municipalities: Bayport Blue Point Union Free School District , Chazy Union Free … have or maintain a complete remedial action plan. Sampling Plans – Only one District developed and maintained a complete … and four had an incomplete sampling plan. Remedial Action Plans – Only one District had a complete remedial action plan …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/31/school-districts-lead-water-testing-and-reporting-2025-ms-2Town of Lockport – Building Permit Fee Collections (2025M-56)
… [read complete report – pdf] Audit Objective Did the Town of Lockport (Town) Building Inspector (Inspector) properly … amounts which vary based on property type and the nature of the modifications planned for the property. A … itemized deposit slips, detailed duplicate receipts). When adequate internal controls are not implemented over the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56Opinion 95-7
… IMPROVEMENT DISTRICTS -- Commissioners (as "governing body" of district); (authority to enter into a municipal … Law. The district commissioners, as the governing body of the district, may, by a majority vote, authorize the … subject to the provisions of article 13 of the Town Law does not have the authority to issue obligations for district …
https://www.osc.ny.gov/legal-opinions/opinion-95-7Town of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… and revenue and expenditure activity that was not properly closed to fund balance at the end of the 2020 through 2023 …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47Schenectady County – Investment Program (2025M-5)
… funds (monthly average of $112 million) in a money market account at a banking institution. The account … procedures to provide specific actions to take – including how much of the available funds to invest – officials missed an … and liquid County officials did not develop and manage a comprehensive investment program Officials also did not …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5Montrose Fire District – Claims Auditing (2025M-53)
… $484 made through an online payment system and at a local coffee chain. Although officials claimed that the purchases …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53Unified Court System Bulletin No. UCS-360
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2026 Salary Increases for Judges, Justices and New … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-360-april-2026-salary-increase-judges-justices-and-new-york-cityComptroller DiNapoli Releases School Audits
… Services , Fabius-Pompey Central School District Indian River Central School District , Jamesville – Dewitt … of the potential consequences of unauthorized access. Indian River Central School District – Financial Condition …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-0Indian River Central School District – Financial Condition Management (2022M-92)
… report. While the Board and officials made some progress in implementing the prior audit recommendations, they must …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mTown of Hornellsville – Financial Management (2025M-102)
… operating funds is an important financial consideration for town officials because it is available for appropriation … increased real property taxes by a total of 18 percent in calendar years 2022 through 2025. As a result, the Board … town-wide (TW) funds’ 2025 budgeted appropriations. In addition, the Board did not treat taxpayers equitably …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Village of Manlius – Financial Reports (2025M-89)
… report – pdf] Audit Objective Did the Village Board of Trustees (Board) receive the financial reports needed to … annual financial reports (AFRs) were filed with the Office of the State Comptroller (OSC)? Audit Period June 1, 2023 – … We extended our audit period to review the filing status of the Village’s 2021-22 through 2024-25 AFRs as of September …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89Town of Wawayanda – Financial Operations (2024M-160)
… [read complete report - pdf] Audit Objective Did the Town of Wawayanda (Town) Town … manage financial operations? Audit Period January 1, 2023 – September 17, 2024. We extended our audit period back … on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report , which you …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Montauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… [read complete report - pdf] Audit Objective Did the Montauk Fire District (District) Board of Fire Commissioners (Board) pay Advanced Life Support (ALS) … The Board did not pay ALS employees only the amounts to which …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153Henrietta Fire Company, Inc. – Board Oversight (2025M-71)
… the membership approved using all $68,907 of foreign fire insurance (FFI) tax proceeds. In addition, officials used the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71Avoca Central School District – Payroll (2025M-14)
… of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14Scarborough Fire District – Board Oversight (2025M-117)
… Did the Scarborough Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of the District’s financial operations? Audit Period January … and forward to October 31, 2025, to review the timeliness of required Annual Financial Report (AFR) submissions, and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117Canisteo-Greenwood Central School District – Claims Auditing (2025M-84)
… paid. A board of education (board) must audit the claims against a school district before they are paid or appoint a … allowing or rejecting accounts, charges, claims or demands against the District. The District’s 2024-25 budgeted … the claim was a valid legal obligation, a proper charge against the District, mathematically correct, or in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/31/canisteo-greenwood-central-school-district-claims-auditing-2025m-84Town of Lockport – Culvert Pipe Fee Collections (2025M-57)
… collect, record and deposit culvert pipe application fees (application fees) and culvert pipe installation fees (installation fees)? Audit Period January 1, 2023 – May … collect record and deposit culvert pipe application fees application fees and culvert pipe installation fees …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Cincinnatus Fire District – Board Oversight (2025M-77)
… budget. Understanding the Audit Area A fire district board is responsible for providing proper oversight of a fire … effectiveness, and prevent fraud and misuse of funds. This is accomplished, in part, by monitoring financial and … These assets included items such as computers, cameras and night vision goggles. Adopt: A required code of ethics policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/cincinnatus-fire-district-board-oversight-2025m-77Indian River Central School District – Financial Condition (2016M-287)
… District is located in the Towns of Alexandria, Antwerp, Le Ray, Orleans, Pamelia, Philadelphia and Theresa in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287