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Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… September 10, 2013. Background The Mount Pleasant Cottage School Union Free School District is a special act school district located in … Mount Pleasant Cottage School Union Free School District Financial Condition 2013M360 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialHousing Authority Administrative Expenditures (2016-MS-2)
… [read complete report - pdf] We also issued six letter reports to the following housing authorities: … housing authority administrative expenditures at the six authorities we audited were generally reasonable and … inappropriate expenditures to go undetected. In four of six authorities, we found either excessive compensation; lack …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Maine-Endwell Central School District – Financial Condition (2013M-49)
… in the Towns of Maine, Nanticoke, Union, Newark Valley, and Owego, in Broome and Tioga Counties. The District is governed by the Board of … have tried to maintain the same level of programs and services while keeping the tax levy as low as possible. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… department cash receipts and information technology for the period February 1, 2009, to June 5, 2013. Background The Town of Wheatfield is located in Niagara County. The Town is governed by the … Key Findings The recreation director did not remit all cash collected at the concession stand, totaling $12,229 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mTown of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… Nassau County. The District, which provides refuse and recycling pickup to over 50,000 residents and some commercial …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Town of Minetto – Financial Condition (2013M-284)
… of our audit was to review the Town’s financial condition for the period January 1, 2012, to July 31, 2013. Background … elected Board members, is the legislative body responsible for managing Town operations. The Town’s budgeted appropriations for the 2013 fiscal year are approximately $473,000 in the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2Town of Big Flats – Financial Management (2013M-170)
… January 1, 2010, to May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a population … Town of Big Flats Financial Management 2013M170 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170DiNapoli Honors Community Leaders During Italian Heritage Celebration
… Company, followed by C&V Builders Inc. and A.C. Realty Inc. He was honored by the Society of the Museum Italo …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-honors-community-leaders-during-italian-heritage-celebrationContract Advisory No. 26
… Subject : Statement on Sexual Harassment Prevention in Bids Guidance : Statement on Sexual Harassment Prevention in Bids: Every bid made to the State or any public department … each person signing on behalf of any bidder certifies, and in the case of a joint bid each party thereto certifies as to …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsHousing Assistance – Federal Funding and New York
… households in 2024. This funding does not go through the State’s budget; rather, it is provided directly to households … is instrumental in alleviating housing cost burdens in a state where 51 percent of renters were rent-burdened and 28 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistanceVillage of Addison – Board Oversight (2024M-8)
… of Funds (2024M-19) ). The Board’s failure to fulfill its fiscal responsibilities created a negative … environment that enabled the former Clerk-Treasurer to abuse her position for personal gain. As a result of the … over a 19-year period. In May 2024, she pleaded guilty to one count of first degree Corrupting the Government (B …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Freeport Union Free School District – Financial Management (2024M-49)
… School District’s (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance … Free School Districts District Board of Education Board and District officials properly managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49County of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… seeking financial assistance. None of the open projects’ PILOT agreements reviewed contained a "recapture of benefits" … Officials billed one business using a PILOT billing schedule different from the Board-approved schedule, resulting in the under-billing of $246,000 in the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectSullivan County Industrial Development Agency – PILOT Program (2013M-161)
… project goals and abatement schedules. The project approval process includes in-depth cost-benefit analyses based on … interests in potential projects during the selection process. SCIDA officials submit a financial disclosure form …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programVillage of Almond – Transparency of Fiscal Activities (S9-24-14)
… report - pdf] Audit Objective Determine whether the Village of Almond (Village) Board of Trustees (Board): Conducted an … Determine whether the Village of Almond Village Board of Trustees Board Conducted …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Town of Butler – Highway Asset Accountability (2024M-115)
… report – pdf] Audit Objective Determine whether the Town of Butler (Town) officials adequately safeguarded and … (Superintendent) did not complete an inventory list of highway machinery, tools and equipment or provide one to … account for the Town’s fuel. We noted at least 278 gallons of unleaded gasoline and diesel fuel, valued at $853 could …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115Snyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… The Snyder Fire District is a district corporation of the State, distinct and separate from the Town of Amherst, … District officials could have saved approximately $4,000 on their electricity bills if they had obtained quotes for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… insurance reserve fund balance of $227,000 which can fund average unemployment expenditures for 78 years. Did …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementVillage of Horseheads – Claims Auditing and Disbursements (2023M-134)
… Key Findings Based on our sample of $1.1 million in claims and disbursements reviewed, Village officials did … Ensure the Village’s procurement policy was followed for three purchases totaling $19,179. Document whether claims … and Internet services for necessity, which resulted in expenditures of $5,406 for 11 service lines with no usage. …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134