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Town of Caroga – Supervisor’s Records and Reports (2015M-182)
… total approximately $2.2 million. Key Findings The Supervisor did not provide adequate oversight of the bookkeeper. The Supervisor could not provide the Board with sufficient … monitor and manage the Town’s financial operations. The Supervisor also did not file the required 2013 and 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)
… secured carpets at the entrance. 22 components at the Town Hall, such as accessible ramps with handrails at the proper … and length. 19 components at the Veterans of Foreign Wars Hall (VFW Hall), which is owned by the Town and used for election …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… Smithfield Fire District is a district corporation of the State, distinct and separate from the Town of Smithfield in … 2014. The Treasurer does not provide the Board with bank reconciliations for review and there is no evidence that the Board reviews bank statements or canceled checks. The Treasurer does not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… Office of the State Comptroller (OSC), and Reported the results of the Village’s fiscal activities to the public in a … General Municipal Law (GML) Section 30, or Report the results of the Village’s fiscal activities to the public, as …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Cuddebackville Fire District – Board Oversight (2024M-94)
… audits for 2020 through 2023.Although the Board paid a CPA $6,750 to conduct the 2019 and 2020 audits, the CPA did not complete the 2020 audit and has possession of the … and took no action, until our audit, to follow up with the CPA. Ensure the required Annual Financial Reports (AFRs) for …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94State Comptroller DiNapoli Releases Municipal Audits
… applied for or supported. Property owners received $4,014 in 2019 town tax reductions for these unsupported exemptions. … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsTown of Amenia – Leave Accruals (2013M-361)
… October 10, 2013. Background The Town of Amenia is located in Dutchess County and has a population of approximately … million, respectively. Key Findings Internal controls in the payroll department were generally operating …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361State Comptroller DiNapoli Releases Municipal & School Audits
… accurate and timely bank reconciliations for the general fund checking account and did not reconcile the three … funds received and disbursed during the month or balance sheet reports. The treasurer also did not file annual …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 2012
… must ensure employee direct deposit account changes and updates are completed as soon as possible. If an employee … the payroll office of a direct deposit account change or closure during the SFS black out period, ensure the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2012-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsXII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures
… a Voucher Authorizer at the agency via phone call or email. Agencies have the following responsibilities to ensure … Online agencies must ensure their Voucher Authorizers’ email addresses are up to date in the Statewide Financial System, as these are the email addresses Bureau auditors will use. Bulkload agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7a-responding-voucher-and-expense-report-audit-questionsDiNapoli: Westchester Sisters Sentenced for Stealing Deceased Mother's Pension
… grand larceny last September. They were sentenced to a three-year conditional discharge and ordered to pay full … wrongdoing in Westchester, whether the victim is a person or an entity like the state retirement system,” Rocah … to help ensure that public funds are safeguarded.” Since taking office in 2007, DiNapoli has committed to fighting …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-westchester-sisters-sentenced-stealing-deceased-mothers-pensionWSP USA Inc.
… by the Department of Transportation (Department) to WSP USA Inc. (WSP) were appropriate. Background New York State … made by the Department of Transportation Department to WSP USA Inc WSP were appropriate …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/wsp-usa-incVillage of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… 1, 2012 through March 12, 2015. Background The Village of Fairport Urban Renewal Agency is an independent public … and undertake urban renewal projects in the Village of Fairport. The Agency is governed by a five-member Board of … the Agency as if it is a department of the Village of Fairport Office of Community and Economic Development, which …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196Tuckahoe Common School District – Purchasing (2013M-158)
… District’s purchasing policy, for purchases required to be bid, or those that were required to be purchased by obtaining … and public work contracts that are subject to competitive bid requirements. Ensure that District personnel comply with … for purchases that are not required by GML to be publicly bid. Do not approve vendors until after District personnel …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… control weaknesses of a small office by having a part-time Deputy Clerk-Treasurer (Deputy) collect receipts. However, weaknesses still exist because the Deputy prepares manual receipts and gives the Clerk-Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… Purpose of Audit The purpose of our audit was to evaluate the propriety of the Agency’s financial and … in 1976, is governed by a five-member Board of Directors, appointed by the Village Board. Total expenses for the … inappropriately gives the appearance that the Agency is legally affiliated with the Village of Fairport Urban Renewal …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardRombout Fire District – Board Oversight of Financial Activities (2017M-88)
… instead of a bank or trust company as required by General Municipal Law. The Board borrowed $100,000 each year from … in compliance with the law. The Board has not adopted an online banking policy that defines the process for … accounts for operating expenses. Develop and adopt an online banking policy and entering into a comprehensive …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… receipts and disbursements. Perform bank reconciliations in an accurate or timely manner, allowing discrepancies … of the 37 bank reconciliations we prepared, and total cash in the financial records was $1.9 million higher than the …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Galen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… through October 15, 2014. Background The Galen-Clyde Joint Fire District is a district corporation of the State, … which is governed by an elected five-member Board of Fire commissioners, serves a population of approximately … GalenClyde Joint Fire District Board Oversight and Information Technology …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyVillage of Almond – Transparency of Fiscal Activities (S9-24-14)
… Office of the State Comptroller (OSC), and Reported the results of the Village’s fiscal activities to the public in a … General Municipal Law (GML) Section 30, or Report the results of the Village’s fiscal activities to the public, as … 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-almond-transparency-fiscal-activities-s9-24-14