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Village of Victor – Financial Management (2015M-166)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial management practices for … fund balance policy establishing the level of fund balance to maintain, resulting in excessive unrestricted general fund … Develop budgeting and fund balance policies to govern the budgeting process and the levels of …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)
… approximately 1,200. The Town, which operates a transfer station, is governed by an elected five-member Town Board. In … 2015, the Town reported revenue of $15,954 from transfer station charges. Key Findings Collections from garbage bags … to the Town Clerk. Garbage bags provided to the transfer station are not adequately secured during the hours of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)
… through January 27, 2017. Background The Town of Orchard Park is located in Erie County and has a population of … Town of Orchard Park Recreation Department Cash Receipts 2017M81 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81Town of Lake Pleasant – Credit Cards (2016M-432)
… in Hamilton County and has a population of approximately 780. The Town is governed by an elected five-member Town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… Purpose of Audit The purpose of our audit was to assess the completeness and accuracy of the Town’s records … systems for the Town's funds that were not set up to properly account for transactions by individual funds. The … Recommendations Discontinue using two accounting programs to process the Town's financial transactions by combining the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Town of Hamden – Financial Condition (2013M-86)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, 2011, to February 22, 2013. Background The Town of Hamden is … fund. The Board has consistently relied on fund balance to fund operations, which has depleted Town resources. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Hancock Fire Department - Financial Operations (2018M-236)
… proper. Key Findings The Board President (President) did not publicly disclose, in writing, his deemed interest in the … business and the Department. Periodically perform reviews to determine whether delinquent rental payments are owed to the Department, and, if appropriate, consult with legal …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236Victor Central School District - Financial Management (2019M-62)
… complete report - pdf] Audit Objective Determine whether the Board and District officials adopted realistic budgets … managed fund balance and reserves. Key Findings The Board and District officials: Adopted conservative budgets that resulted in circumventing the statutory limit on surplus fund balance by making $2.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62State Comptroller DiNapoli Statement on 2025 State of the City Address
… and having a substantial rainy-day fund will help the city weather any future storms. We’ll be monitoring the proposals …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-2025-state-city-addressGeneral Schedule/Cycle of Data Availability: Financial Data
… There is a lag between the end of a locality’s fiscal year and when that locality’s reviewed … data becomes available to requesters. The major classes of general purpose local governments – county, cities, towns, … annual financial reports to OSC within 60 to 120 days of the close of their fiscal years, depending upon the class …
https://www.osc.ny.gov/local-government/data/general-schedulecycle-data-availability-financial-dataState Agencies Bulletin No. 1889
… positions. The Director of the Budget establishes the pay rate for State seasonal and other non-statutory positions … using the following effective dates and check dates: Pay Cycle/Pay Period Type Effective Date Check Date … may be used with Action of PAY (Pay Change), HIR (HIRE), CCH (Concurrent Hire), REH (Rehire), POS (Position Change), …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1889-december-2020-increase-minimum-wageState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Alexander – Town Clerk/Tax Collector (Genesee County) … of Fiscal Activities (Delaware County) The board did not conduct, or provide for, an annual audit of the supervisor’s … of financial operations because they did not adopt a code of ethics, detailed bylaws or financial policies or …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… resources. Town of Middlesex – Board Oversight – Code Enforcement Revenues (Yates County) The board did not ensure … plan for the future. This mismanagement diminished transparency and accountability and increased the risk of … errors, loss, waste and fraud. Town of Butternuts – Transparency of Fiscal Activities (Otsego County) The board …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-municipal-auditsMount Pleasant Central School District – Financial Condition (2015M-82)
… The Mount Pleasant Central School District is located in the Town of Mount Pleasant, in Westchester County. The District is governed by the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/mount-pleasant-central-school-district-financial-condition-2015m-82Town of Lenox - Real Property Tax Exemption Administration (2018M-242)
… lacked supporting documentation (e.g., applications, renewal forms, income support and military records) to verify …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-lenox-real-property-tax-exemption-administration-2018m-242Fort Plain Central School District - Claims Audit Process (2018M-50)
… purposes and were properly audited and approved prior to payment and in a timely manner. Noteworthy Achievements Due to the District’s well designed system of internal controls … over claims processing, we performed limited testing to determine if these procedures were being followed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/fort-plain-central-school-district-claims-audit-process-2018m-50Town of Augusta - Real Property Tax Exemption Administration (2018M-230)
… lacked supporting documentation (e.g., applications, renewal forms, income support and military records) to verify …
https://www.osc.ny.gov/local-government/audits/town/2019/01/24/town-augusta-real-property-tax-exemption-administration-2018m-230Town of Lysander - Real Property Tax Exemption Administration (2018M-221)
… report - pdf] Audit Objective Determine whether the Town Assessor properly administered select real property tax exemptions. Key Findings We reviewed 116 properties with … to verify taxpayer eligibility. Key Recommendations The Assessor should: Ensure all applicants provide adequate …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-lysander-real-property-tax-exemption-administration-2018m-221Town of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
… exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure previously granted …
https://www.osc.ny.gov/local-government/audits/town/2018/11/16/town-skaneateles-real-property-tax-exemption-administration-2018m-173Rockland County Community College - Employee Benefits (2020M-5)
… Audit Objective Determine whether the College can obtain cost savings by reducing the costs of employee benefits. Key … Determine whether the College can obtain cost savings by reducing the costs of employee benefits …
https://www.osc.ny.gov/local-government/audits/community-college/2020/03/20/rockland-county-community-college-employee-benefits-2020m-5