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Town of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… and accuracy of the Town’s records and reports for the period January 1, 2009 through May 31, 2013. … residents. The 2013 Town budget totaled $1.15 million for all funds, including special districts. Key Findings The … completeness and accuracy of the Towns records and reports for the period Januar …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andCortlandville Fire Department – Internal Controls (2014M-3)
… located in Cortland County. It is operated in accordance with its by-laws and governed by a seven-member Board of … images. Record all transactions in a timely manner. Comply with the Department’s by-laws by auditing the records monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Town of Aurora – Real Property Acquisition and Sale (Erie County) Auditors estimate the town sold the …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … corresponding check numbers, no one is reviewing support for those payments, including the monthly bank statements, cancelled check images or invoices. In addition, the board does not require …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsTown of Lyndon – Purchasing (2013M-149)
… audit was to evaluate internal controls over purchasing for the period January 1, 2012, through April 26, 2013. … comprises the Town Supervisor and four Councilpersons. For the 2012 fiscal year, budgeted appropriations totaled $184,000 for the general fund and $323,000 for the highway fund. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Oversight of the STEM Incentive Program (Follow-Up)
… affect many aspects of the Program. For example, HESC did not always ensure applicants met Program eligibility … in Program award payments on behalf of 20 recipients who did not meet Program requirements while in college. We also … HESC’s policy to pro-rate loans for any recipients who did not fulfill work and residency requirements was contrary …
https://www.osc.ny.gov/state-agencies/audits/2020/03/11/oversight-stem-incentive-program-followFuel and Services
… appropriate procurements, paid appropriate prices, and received the quality and quantity of goods and services it procured during its response to Superstorm …
https://www.osc.ny.gov/state-agencies/audits/2015/06/30/fuel-and-servicesSt. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… with hard drives were disposed of. Sixty-nine out of 140 recorded IT assets could not be located. These assets …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99Town of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… internal controls over selected financial operations for the period January 1, 2012 through January 22, 2014. … Town Board, which is the legislative body responsible for managing Town operations. Budgeted appropriations for the 2014 fiscal year total approximately $7.1 million. …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165Town of Gardiner – Town Clerk/Tax Collector (2024M-78)
… collections accurately; however, the Clerk did not deposit and remit clerk fees and tax collections in a timely … a timely manner or in accordance with New York State Town Law (Town Law) Section 30 that requires fees over $250 to be … the Supervisor or identify and correct a $2,406 erroneous refund that was issued. Key Recommendations Deposit and …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Hammond Central School District – Financial Management (2024M-70)
… addition, they exceeded the voter-approved funding level for the capital reserve fund by $900,000. Accumulated …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Town of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… authorized disbursements that were properly supported and for appropriate purposes and effectively managed the Highway Department’s assets and inventory. Key Findings The Board did not verify that …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementCity of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… independent public benefit corporation established in 1974 for the benefit of the City of Poughkeepsie (City) and its … by the City’s Common Council. The Board is responsible for reviewing and approving prospective project applications … We could not determine the implementation status for one recommendation because IDA officials have not entered …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fState Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … fund balance was in excess of the statutory limit for all three years examined, ranging from 5 to 9 percent of … Cohoes City School District – Budgeting (Albany County) For the 2012-13 through 2014-15 fiscal years, the district’s …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … of the collective bargaining agreements (CBAs) and employment contracts, with limited oversight from district …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0West Buffalo Charter School - Payroll (2018M-72)
… initiate corrective action. … West Buffalo Charter School Payroll 2018M72 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/06/15/west-buffalo-charter-school-payroll-2018m-72Beaver Dams Volunteer Fire Company, Inc. - Financial Activities (2018M-17)
… Key Findings The Board has not provided adequate oversight of financial activity. Treasurers did not maintain complete, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/06/15/beaver-dams-volunteer-fire-company-inc-financial-activitiesCarmel Central School District - Extra-Classroom Activities (2018M-45)
… and indicated they plan to initiate corrective action. … Carmel Central School District ExtraClassroom Activities …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45Town of Clarkson - Justice Court Operations (2018M-57)
… report - pdf] Audit Objective Determine whether the Justices provided adequate oversight to ensure receipts were … Findings Justices did not provide adequate oversight of Court operations. Collections were not always properly and …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57Tier Status – En-Con Police Officers Plan
… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July 31, 1973 through June … on their retirement plan election. There is no Tier 4 in the New York State and Local Police and Fire Retirement …
https://www.osc.ny.gov/retirement/publications/1822/tier-status