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Rutland Fire District – Board Oversight (2017M-262)
… monthly reports, including budget-to-actual reports and trial balances, or compare bank reconciliations with bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262Orleans County – Sheriff’s Department Inmate and Commissary Accounts (2017M-209)
… Key Findings The Sheriff’s Department did not properly account for and manage inmate and commissary accounts. … officials incorrectly made disbursements from the inmate account for shared expenditures and made disbursements such … as personal inmate telephone charges from the commissary account. Key Recommendations Ensure that commissary …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/orleans-county-sheriffs-department-inmate-and-commissary-accounts-2017m-209State Agencies Bulletin No. 1534
… members for calendar year 2017 is $18,448.11. Background In accordance with Chapter 504 of the Laws of 2009, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1534-tier-5-pensionable-overtime-earnings-limit-calendar-year-2017-employeesTown of Elizabethtown – Supervisor’s Records and Reports (2015M-346)
… was to review the Town’s accounting records and reports for the period January 1, 2014 through May 31, 2015. … by an elected five-member Town Board. Expenditures for 2014 totaled approximately $1.3 million for the general, highway and water funds. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346State Comptroller DiNapoli Releases Municipal Audits
… issued. Town of Freetown – Records and Reports (Cortland County) The three supervisors from 2016 through audit … Milo – Real Property Tax Exemption Administration (Yates County) The assessor granted 850 non-New York STAR property tax …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsPulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… adequate oversight of the Treasurer. The Board did not conduct an annual audit of the Treasurer’s records. The Board … did not adopt a code of ethics to provide standards of conduct expected of Department personnel. Key Recommendations … duties and provide for oversight of the Treasurer. Conduct an annual audit of the Treasurer’s records. Prepare …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… January 1, 2010 through December 3, 2013. Background The Plymouth Volunteer Fire Department, which is governed by a … Chenango County and provides fire protection services to Plymouth Fire District residents. The District provides the … Plymouth Volunteer Fire Department Missing Funds 2014M50 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Town of Ausable – Water and Sewer District Financial Operations (2015M-274)
… January 1, 2014 through July 31, 2015. Background The Town of Ausable is located in Clinton County and has a … did not enter into a written agreement with the Town of Chesterfield, which bills, collects and enforces charges for the three districts. The Town of Chesterfield did not assess penalties to delinquent accounts. …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274White Plains City School District – Procurement of Professional Services (2014M-240)
… through April 30, 2014. Background The White Plains City School District is located in the city of White Plains, … White Plains City School District Procurement of Professional Services 2014M240 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mTown of Bainbridge – Financial Management (2016M-332)
… Purpose of Audit The purpose of our audit was to assess Town officials’ management of the Town’s financial … through 2015, officials used one-time financing sources to fund recurring expenditures, adopting budgets that were … goals for the level of unrestricted fund balance to be maintained, which contributed to the appropriation of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332Village of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
… paid claims totaling $91,247 that did not have proper detail and support. Key Recommendations Segregate the … are audited annually. Ensure all claims have proper detail and support before authorizing them for payment. …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36Town of Liberty – Justice Court Operations (2016M-336)
… disbursement checks. The Justices did not reconcile unpaid tickets between the DMV and Court records to ensure … DMV records are accurate and fines are collected or tickets are referred to the DMV Scofflaw program. Key … checks. Periodically review and reconcile the DMV pending tickets report to the Court records to ensure that tickets …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Elmira Heights Central School District – Financial Condition (2014M-76)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … The District’s reliance on fund balance and reserves to finance planned operating deficits has depleted available funds to dangerous levels. District officials improperly …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Town of Hartford – Online Banking and Information Security (2016M-385)
… of service required. The Board has not developed computer security and disaster recovery plans. Key Recommendations … the Town's financial institution defining online banking security measures. Adopt IT policies and procedures for data security and disaster recovery. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385Town of Newfane – Supervisor's Financial Records (2017M-7)
… Purpose of Audit The purpose of our audit was to review the Supervisor's financial records … 1, 2015 through November 17, 2016. Background The Town of Newfane is located in Niagara County and has a population … Town of Newfane Supervisors Financial Records 2017M7 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Contract Submission System (CSS)
… Authorities Law). If you already have an online account Login to CSS by entering your User ID and password If you …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-cssTonawanda City School District – Financial Management (2016M-370)
Tonawanda City School District Financial Management 2016M370
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/03/tonawanda-city-school-district-financial-management-2016m-370Onondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
… purpose of our audit was to determine whether BOCES was in compliance with State Education Department (SED) … Board of Cooperative Educational Services (BOCES) is a public entity serving 23 component school districts. BOCES … services provided to districts are properly billed and use a consistent billing method to bill for the servic …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technicalNYS Comptroller Thomas P. DiNapoli Statement on Former Avon Police Chief Sentencing
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.ny.gov/investigations , or by …
https://www.osc.ny.gov/press/releases/2025/06/nys-comptroller-thomas-p-dinapoli-statement-former-avon-police-chief-sentencingLocust Valley Central School District – Competitive Quotes (2016M-131)
… Purpose of Audit The purpose of our audit was to examine the District’s practices and procedures related to the purchase of goods and services for the period July 1, … Findings District officials did not consistently adhere to written policies for obtaining competitive quotes. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/locust-valley-central-school-district-competitive-quotes-2016m-131