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Town of Cohocton – Procurement (2025M-13)
… is to seek competition that is often required by New York State law or by locally adopted policy. One of the goals of … do not solicit competition as required by New York State General Municipal Law (GML) and Town policies, there is … officials may have saved the Town approximately $23,000 on purchases of goods and services that totaled approximately …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… component districts (local districts that partner with and are supported by the BOCES) and receive BOCES aid payments, which they then distribute to their component districts. Component and noncomponent districts 1 are eligible for BOCES aid on …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22State Comptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." Town of …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… and Trust Funds Pursuant to state abandoned property law, money that has remained in the hands of the county treasurer …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-school-auditsSchalmont Central School District – Financial Condition Management (2018M-15)
… fiscal year. The general fund’s reported results of operations and fund balance figures were inaccurate due to … to a debt service fund. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance to the legal limit. Continue to monitor the capital fund, close completed projects and transfer any …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Chenango Valley Central School District -- Budget Review (B18-4-3)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget for the 2018-19 fiscal year. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3Chenango Valley Central School District -- Budget Review (B17-4-5)
… The Chenango Valley Central School District is located in Broome County. Chapter 260 of the Laws of 2008 authorizes … totaling $3.5 million to liquidate the accumulated deficit in the District’s general fund and food service fund as of … that the significant revenue and expenditure projections in the proposed budget are reasonable. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5Fabius-Pompey Central School District – Budget Review (B3-14-5)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Onondaga County, issued debt totaling $1.5 million to liquidate the accumulated deficit in the District’s … tax levy increase to no more than the tax levy limit as permitted by law, unless 60 percent of District voters …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/08/fabius-pompey-central-school-district-budget-review-b3-14-5Town of Johnsburg – North Creek Water District Charges (2023M-51)
… The lack of effective management of water billing resulted in the Town not billing for $8,461 (6 percent of the average annual water revenue) in water revenues it was entitled to . Officials did not: …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51Fabius-Pompey Central School District – Budget Review (B3-13-5)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Onondaga County, issued debt totaling $1.5 million to liquidate the accumulated deficit in the District’s … tax levy increase to no more than the tax levy limit as permitted by law, unless 60 percent of District voters …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5Town of East Hampton - Budget Review (B20-7-10)
… 2007, December 31, 2008 and December 31, 2009. New York State Local Finance Law requires all local governments that … their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… diem rates. A credit card company was allowed to directly withdraw 18 payments totaling approximately $4 million from the College’s bank account prior to audit. A travel agent who is not an … action. Appendix B includes our comments on issues raised in the College’s response letter. …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresAccounts Payable Advisory No. 68
… for receiving a thorough bid, effectively monitoring the move, reviewing the vendor’s invoice, and reviewing certified …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/68-monitoring-moving-servicesCity of Olean – Budget Review (B1-14-1)
… 2014-15 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1141 …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1Hunter-Tannersville Central School District – Financial Condition (2013M-376)
… Central School District is located in Greene County and is governed by the Board of Education, which comprises … has declined as a result of planned operating deficits and appropriating fund balance to finance the planned … continued appropriation of fund balance will deplete it, and District officials will have to identify other revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376Village of East Hampton – Information Technology (2015M-187)
… access right to the financial and real property tax software. The Board has not adopted a comprehensive disaster … The Treasurer has administrative rights to the financial software and the Clerk has supervisor-level access to the real property tax software. Key Recommendations Adopt policies and procedures …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Ticonderoga Central School District – Financial Condition (2013M-154)
… process. Key Recommendations Continue to ensure that future budgets are structurally balanced, closely monitor … a multiyear financial plan to provide a framework for future budgets and facilitate the District’s management of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154Valley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… a total of $116,626. Key Recommendations Solicit bids for bus and van transportation services that have no current bid …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204Town of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s information … 1, 2016 through March 24, 2017. Background The Town of Geneseo is located in Livingston County and has a population of approximately 10,600. The Town is governed by an elected … Town of Geneseo Information Technology and Multiyear Planning …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84Village of Lewiston – Purchasing (2013M-45)
… in Niagara County and has a population of approximately 2,700 residents. The Village is governed by a five-member … fiscal year, budgeted appropriations total approximately $2.4 million in the general fund and $.9 million for the water and sewer funds combined. Key Findings We tested 36 claims totaling …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45