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North Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… of Governors (Board) ensured that cash disbursements were for appropriate Company purposes and supported. Key Findings … The Board did not ensure that all cash disbursements were for appropriate Company purposes or supported. Of the $3.6 … $653,480 and found disbursements totaling $585,792 were for inappropriate purchases and/or not supported. Examples of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… department cash receipts and information technology for the period February 1, 2009, to June 5, 2013. Background … cash collected at the concession stand, totaling $12,229 for the years 2010 through 2012 to the Supervisor. … over computer inventory. Audit logs are not reviewed for inappropriate activity and the Board has not adopted a …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mCattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… Valley Central School District’s (District) Board and District officials effectively managed fund balance and reserve funds. Key Findings The Board and District officials did not properly manage fund balance … Valley Central School Districts District Board and District officials effectively managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementTown of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… did not enforce certain collective bargaining agreement (CBA) provisions and Board resolutions or maintain accurate … without authorization and 16 employees for holiday bonus pay to which they were not entitled. District officials did … in a timely manner. Key Recommendations Enforce the CBA’s provisions and Board resolutions to ensure that …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Wallkill Central School District – Claims Auditing (2023M-52)
… for sufficient budget appropriations, which could result in budget lines being overspent. 58 totaling $1.6 million did … sufficient supporting documentation, which could result in paying a claim that is not valid and legal. 11 warrants … (lists of claims) totaling $464,801 were not included in the claims auditor reports to the Board. As a result, the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Town of Minetto – Financial Condition (2013M-284)
… 31, 2013. Background The Town of Minetto is located in Oswego County, is approximately 6 square miles, and serves …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Town of Big Flats – Financial Management (2013M-170)
… The Town of Big Flats is located in Chemung County and has a population of approximately 7,700. The Town is … Town Board (Board) consisting of the Town Supervisor and four Board members. The Town’s 2013 budgeted … reports from the Supervisor, it did not develop and adopt accurate budgets that were based on realistic …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Housing Authority Administrative Expenditures (2016-MS-2)
… to serve and two tenant commissioners that are voted in by a group of their peers. The Board oversees an Executive … which allowed inappropriate expenditures to go undetected. In four of six authorities, we found either excessive … of knowledge of the travel policy by staff or expenditures in excess of those allowed by the existing travel policy; or …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… School District is a special act school district located in Westchester County, and provides education to students … consecutive years. The deficit was as high as $5.3 million in fiscal year 2008-09. However, the deficit started declining in the 2009-10 fiscal year when the New York State Education …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialMaine-Endwell Central School District – Financial Condition (2013M-49)
… from State aid and interest earnings. The effects of the revenue over-estimates were offset by the over-estimated … fund balance as a financing source and evaluate recurring revenue sources over which they have direct control to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… Key Findings Based on our sample of $1.1 million in claims and disbursements reviewed, Village officials did … properly audit all claims or authorize disbursements. As a result, payments were made for unsupported, duplicate … and Internet services for necessity, which resulted in expenditures of $5,406 for 11 service lines with no usage. …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and … GML Section 30 and Village Law Section 4-408. Also, the water control receivable account was not maintained and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Town of Butler – Highway Asset Accountability (2024M-115)
… report – pdf] Audit Objective Determine whether the Town of Butler (Town) officials adequately safeguarded and … (Superintendent) did not complete an inventory list of highway machinery, tools and equipment or provide one to … account for the Town’s fuel. We noted at least 278 gallons of unleaded gasoline and diesel fuel, valued at $853 could …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115Freeport Union Free School District – Financial Management (2024M-49)
… appropriations, it appeared the District needed to use appropriated fund balance and reserves to close projected budget gaps totaling $51.4 million for … in real property tax levies that are higher than needed to finance expenditures. The Board and District officials: …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Ardsley Union Free School District – Financial Management (2024M-13)
… 2017-18 through 2021-22 while it had an operating surplus in each of those years averaging $1.1 million. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Falconer Central School District – Financial Management (2024M-52)
… officials did not implement corrective action. As a result, the Board and District officials’ budgeting practices resulted in the District levying more real property taxes than needed, a significant accumulation of surplus fund balance in excess of the statutory limit and missed opportunities to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52DiNapoli Honors Community Leaders During Italian Heritage Celebration
… State Comptroller Thomas P. DiNapoli hosted a reception in honor of Italian Heritage Month on Oct. 23 in Tuckahoe, N.Y. DiNapoli honored five Italian-Americans for … Meucci Lodge #213, Order Sons and Daughters of Italy in America. Capicotto became a builder and contractor in …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-honors-community-leaders-during-italian-heritage-celebrationHousing Assistance – Federal Funding and New York
… for renters, subsidized public housing, and a variety of housing support for the homeless. Households benefitting from rental assistance … certain income limits and pay rent equal to 30 percent of household income, the affordability benchmark established … for renters subsidized public housing and a variety of housing support for the homeless …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistanceVillage of Addison – Board Oversight (2024M-8)
Determine whether the Village of Addison Village Board of Trustees Board provided adequate financial oversight
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8State Comptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits and examinations have been issued: Office for People With … Inc. Compliance With the Consolidated Fiscal Reporting and Claiming Manual (2013-S-60) Auditors examined whether the … Impaired Brain Injured Children Inc. were valid and consistent with contract terms and were properly …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-0