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Cohoes Public Library – Governance and Operations (2015M-259)

… has not governed and operated the Library in accordance with its charter, its bylaws and the City code. The Board is unfamiliar with the Library’s charter and bylaws and the City code … Ensure the Library is operating in accordance with its bylaws, its charter and City code. Periodically …

https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259

Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)

… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls over circulation desk cash receipts for the period of January 1, 2013 through October 31, 2014. …

https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8

Wayne County Probation Department – Restitution Payments (S9-20-6)

… As a result, some victims may never receive the payments to which they are entitled. 24 of the 26 restitution orders … delinquent restitution totaling $7,767 were not reported to the court, as required. 16 outstanding restitution checks … Recommendations Establish clear policies and procedures for enforcing and monitoring restitution obligations. Provide …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6

Copiague Fire District – Cash Disbursements (2019M-225)

… are not properly segregated. Key Recommendations Conduct a deliberate and thorough audit of each claim to ensure that each individual claim is a sufficiently supported valid expenditure and payment approval is documented in the Board minutes. Limit claims paid before audit to those …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225

Town of Glen - Water and Sewer Operations (2023M-167)

… Town of Glen (Town) officials properly managed water and sewer fund financial operations. Key Findings Town officials did not properly manage water and sewer fund financial operations. The Board did not adopt the water and sewer rates that were charged to customers or audit the …

https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167

Town of Western - Supervisor’s Records and Reports (2022M-184)

… reports. As a result, the Town Board’s (Board’s) ability to monitor the Town’s financial operations and make sound … not have accurate financial records and has been unable to obtain bonding for a capital project. In addition, the highway fund owes the …

https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184

West Webster Fire District – Financial Management (2023M-23)

… report – pdf] Audit Objective Determine whether the West Webster Fire District (District) Board of Fire Commissioners … audit west webster fire district …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23

Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)

… receipts totaling $4 . 8 million were not recorded timely in the Supervisor’s accounting records. 11 disbursements totaling $39,038 were not recorded in the accounting records and eight disbursements totaling … support documentation and were not Board approved. In addition, bank reconciliations for 15 of the 36 months …

https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73

City of New Rochelle - Elevator Inspections (2018M-62)

… - pdf] Audit Objective Determine whether the City Bureau of Buildings (Bureau) officials ensured that elevators were … Fire Prevention and Building Code (Code) or the City of New Rochelle’s (City) local law, as applicable. Key … elevators and related equipment that were not included. 75 of 85 property owners did not submit either six month or …

https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62

Town of Elbridge – Payroll and Leave Accruals (2024M-141)

… of Elbridge (Town) officials accurately paid employees and properly maintained employee leave accruals. Key … ensure that all payroll payments were accurate, supported and authorized and that leave accrual records were maintained accurately. We … Town of Elbridge Town officials accurately paid employees and properly maintained employee leave accruals …

https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141

Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)

… As a result, the Board of Trustees’ (Board’s) ability to make informed financial decisions was inhibited because … and the re-levy of unpaid water and sewer charges to the control accounts. The current Clerk-Treasurer did not … file periodic payroll reports or remit withholdings timely to the Internal Revenue Service (IRS) or the New York State …

https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107

Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)

… 28, 2014. Background The Volunteer Firemen’s Benevolent Association of North Tonawanda is located in the City of … Volunteer Firemens Benevolent Association of North Tonawanda Foreign Fire Insurance Tax …

https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-tax

State Comptroller DiNapoli Releases School Audits

… School District , Iroquois Central School District , Orchard Park Central School District , Port Jefferson Union Free … and has improperly restricted $245,000 in this reserve. Orchard Park Central School District – Financial Management …

https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-school-audits

State Comptroller DiNapoli Releases Municipal Audits

… enforce the procurement policy. The March 2017 credit card bill included a $288 charge for the supervisor's personal cable bill. In May 2018, during our audit, the supervisor … Plattsburgh – Real Property Tax Exemption Administration (Clinton County) The town granted a total of 1,421 …

https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0

Comptroller DiNapoli Releases School District Audits

… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … also did not seek competition for services from five of the six professional service providers reviewed. These providers were paid $457,700 during the audit period. Gloversville Enlarged School District – …

https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-0

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