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Clarence Central School District – Financial Condition Management (2022M-46)
… the Clarence Central School District’s (District) Board of Education (Board) and District officials effectively … appropriations from 2018-19 through 2020-21 by a total of $16 million and appropriated $6.4 million that was not … In effect, officials improperly sheltered a portion of surplus fund balance from the statutory limit and made …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… property taxes to the Town Supervisor (Supervisor) on a weekly basis, as required by New York State Town Law (Town … taxes within 24 hours and remit them to the Supervisor weekly. Perform bank reconciliations and accountabilities, …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… [read complete report – pdf] Audit Objective Determine whether East Hampton Union … officials secured user account access to the network and financial application and developed an information technology (IT) …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationTown of Perth – Conflict of Interest (2024M-142)
… approved the claim because the Supervisor had approved it. Key Recommendations The audit report has five …
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-8Hammondsport Central School District – Multiyear Planning (2024M-54)
… total interest earned; permitted uses of excess reserve funds; or an analysis of the projected needs of reserve funds in the upcoming year(s). Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Village of North Haven – Collections (2024M-99)
… pdf] Audit Objective Determine whether Village of North Haven (Village) officials ensured collections were properly … Determine whether Village of North Haven Village officials ensured collections were properly …
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)
… Report (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the Village’s fiscal … May 31, 2021. Ensure the AFR was prepared and filed with OSC, as required by New York State General Municipal Law … report AFR with the Office of the State Comptroller OSC and reported the results …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Coldspring 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-2013mMaine-Endwell Central School District – Financial Condition (2013M-49)
MaineEndwell Central School District Financial Condition 2013M49
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Town 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-203Housing Authority Administrative Expenditures (2016-MS-2)
… authorities were adequately controlling and monitoring administrative costs for the period January 1, 2012 through … responsibilities. Key Findings Although housing authority administrative expenditures at the six authorities we audited … Housing Authority Administrative Expenditures 2016MS2 …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… the next two years and $36,500 annually. The cafeteria fund’s financial condition has declined over the past five … operating deficits, resulting in a $215,678 deficit fund balance as of June 30, 2013. Key Recommendation … spare buses in the District fleet to be in accordance with SED guidelines. Develop a plan to address the deteriorating …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andState Comptroller DiNapoli Releases Audits
… and contracts. Wayne Central School District – Property Disposal (Steuben County) The school board and district … of district property. Auditors examined the district’s disposal of fifteen school buses and seven automated external … disposed of the property without exploring alternative disposal methods. As a result, district officials do not have …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsVillage of Wappingers Falls – Audit Follow-Up (2023M-70-F)
… oversight, and long-term planning. Background The Village is located in the Towns of Wappinger and Poughkeepsie in … financed primarily with real property taxes. The Village is governed by the elected Board composed of the Mayor and six Trustees. The Board is responsible for the overall management and oversight of …
https://www.osc.ny.gov/local-government/audits/village/2026/06/05/village-wappingers-falls-audit-follow-2023m-70-fOpinion 97-19
… in the contract. The interest must be disclosed pursuant to General Municipal Law, §803, but is not prohibited. You … that the firm was the agent for the fire district prior to the treasurer's election to office. For purposes of this opinion, we assume the …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 98-6
… county board member as sole proprietor) GENERAL MUNICIPAL LAW, §§800(3), 801, 802(1)(h), (2)(e), 803: A county … would not have a prohibited interest in a contract with a firm of which the supervisor's spouse is the sole proprietor … prior county board approval (see Municipal Home Rule Law, §§10, 23[2][f], 24[2][b]; cf . County Law, §408; …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Opinion 91-59
… in the manner prescribed by the special act (see 1991 Opns St Comp No. 91-29, p 84; 1989 Opns St Comp No. 89-11, p 23; 1983 Opns St Comp No. 83-120, p 151; 1981 Opns St Comp No. 81-328, …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Public Safety – 2022 Financial Condition Report
… New York State’s Aging Prison Population .” Combating Gun Violence The State Fiscal Year 2022-23 Enacted Budget included $135 million in spending aimed at gun violence prevention efforts. DCJS provides funding, … to 20 law enforcement agencies in 17 counties through the Gun Involved Violence Elimination (GIVE) initiative. …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-safetyOversight of Persons Convicted of Driving While Intoxicated
… to a range of sanctions including, but not limited to, license suspension or revocation, significant fines, and … connects to the vehicle’s ignition system and measures a driver’s Blood Alcohol Concentration (BAC). If the operator’s … send an alert to the device manufacturer and prevent the driver from starting the car. Once the vehicle is running, …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicated