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Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… Purpose of Audit The purpose of our audit was to examine the Library’s claims process for … October 31, 2016. Background The Hillside Public Library of New Hyde Park (Library) is a school district public … Hillside Public Library of New Hyde Park Claims Processing 2017M175 …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Cooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… Purpose of Audit The purpose of our audit was to determine whether District officials … Central School District is located in the Village of Cooperstown and the Towns of Burlington, Hartwick, Middlefield, New Lisbon and Otsego …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionHolland Central School District – Financial Management (2015M-58)
… located in the Towns of Holland, Colden, Wales, Sardinia, Concord and Aurora in Erie County and the Towns of Java and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58Town of Dayton – Financial Condition (2013M-90)
… financial stability. As a result, the highway town-wide fund has a deficit and the general and highway … to properly reflect the amount the highway town-wide fund owes the highway town-outside-village fund and the Board should develop a plan to repay these funds …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90Riverhead Charter School – Debit Cards (2017M-254)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to examine the School’s controls over debit … supported and for business-related purposes. None of the debit card purchases included purchase requisitions or …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254Opinion 88-22
… accomplishment of a legitimate governmental purpose (see, e.g., Scime v County Legislature , 90 Misc 2d 769, 395 NYS2d … 330 NYS2d 495, affd 45 AD2d 841, 358 NYS2d 957; 1980 Opns St Comp No. 80-272, unreported; 33 Opns St Comp, 1977, p … supra ; 33 Opns St Comp, 1977, p 130, supra ; see also Hempstead Democratic Club v Inc. Village of Hempstead , 112 …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Town of Cato – Supervisor’s Records and Reports (2025M-141)
… [read complete report – pdf] Audit Objective Did the Town of Cato (Town) Supervisor (Supervisor) maintain complete, … – November 6, 2025. We extended our audit period to review the Town’s 2017 through 2024 Annual Financial Report (AFR) … Did the Town of Cato Town Supervisor Supervisor maintain complete …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141State Comptroller DiNapoli Releases Municipal & School Audits
… controls, maintain complete and accurate inventory records for IT equipment or develop an IT contingency plan. Auditors … staff did not have sufficient documented guidance or plans to follow after an unexpected IT disruption or disaster. As a … In August 2023, the former court clerk pleaded guilty to grand larceny in the second degree, corrupting the …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Alfred-Almond Central School District , Beacon City … Niagara-Wheatfield Central School District . “In an era of limited resources and increased accountability, it’s … auditors that they discovered through an informal review of leave records that the former treasurer attempted to …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-1Town of Plymouth – Employee Benefits (2023M-176)
… Ten employees were collectively paid $12,037 for 20 holidays that were not authorized in the Town’s collective … Key Recommendations Ensure employees are only paid for holidays listed in CBAs. Independently review and approve all …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Rockland County Department of Social Services – Service Contracts (2014M-368)
… 17-member Board of Legislators. The County’s Department of Social Services is responsible for providing temporary help … Rockland County Department of Social Services Service Contracts 2014M368 …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… Purpose of Audit The purpose of our audit was to assess the Monroe 2-Orleans Board of Cooperative … Educational Services’ (BOCES) software management for the period July 1, 2013 through March 4, 2015. Background … certain programs or did not have sufficient documentation to provide evidence that it had purchased licenses for these …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mVillage of Quogue – Justice Court (2015M-18)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations … 1, 2012 through February 28, 2014. Background The Village of Quogue is located in the Town of Southampton, Suffolk … Village of Quogue Justice Court 2015M18 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… financial condition and claims auditing function for the period July 1, 2012 through June 30, 2014. Background … 5,860 students. Budgeted general fund appropriations for the 2014-15 fiscal year totaled approximately $143.9 … did not report to the Board or prepare written reports for the Board showing the results of claims audits. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsTown of Grafton – Internal Controls Over Claims Auditing (2013M-133)
… than $1,400 were paid for a service contract which was expired. Informal procedures were established and implemented …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133Cost-of-Living Adjustment – Special 20- and 25-Year Plans
… year. This cost-of-living adjustment (COLA) — subject to pension caps and limitations — is 50 percent of the previous … or more years; or Any age and have received a disability pension for five or more years. When you die, if you selected a pension payment option that pays a lifetime benefit to your …
https://www.osc.ny.gov/retirement/publications/1517/cost-living-adjustmentPulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… funds and made $709 in questionable payments to her husband. The former Treasurer did not maintain accurate …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Greenville Fire District – Capital Reserve (2014M-64)
… The Board had intended to use the reserve to purchase a truck but did not due to a public petition against the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64Town of Dannemora – Part-Town Activities (2017M-215)
… Purpose of Audit The purpose of our audit was to determine whether Town officials properly … January 1, 2016 through July 31, 2017. Background The Town of Dannemora, which includes the Village of Dannemora within … Town of Dannemora PartTown Activities 2017M215 …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215Town of Canaan – Board Oversight (2017M-183)
… Purpose of Audit The purpose of our audit was to determine if controls over the Town’s financial activities were adequate for the period January 1, 2016 through December 31, 2016. … did not remit tax collections totaling $2,794,760 to the Supervisor in a timely manner. The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-canaan-board-oversight-2017m-183