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Campbell-Savona Central School District – Budget Review (B2-16-6)
… are reasonable. Background The Campbell-Savona Central School District was authorized to issue debt totaling … CampbellSavona Central School District Budget Review B2166 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6City of Long Beach – Budget Review (B23-7-3)
… review issued in May 2022. Background The City of Long Beach, located in Nassau County, has been authorized to issue … budget review city long beach …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3Village of Suffern – Budget Review (B17-6-8)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2017-18 fiscal year are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to … Village of Suffern Budget Review B1768 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8State Comptroller DiNapoli Releases Municipal & School Audits
… to meet operational needs than was needed by appropriating fund balance to balance the budget when the appropriations … $50.6 million went to the district’s reserves. Caneadea Fire District – Treasurer’s Records and Reports (Allegany … years. The board also inappropriately allocated board member and village attorney salaries and benefits totaling …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsMorristown Central School District – Claims Audit Process (2016M-257)
… period July 1, 2014 through March 31, 2016. Background The Morristown Central School District is located in the Towns of Morristown, Hammond, Oswegatchie, Macomb and DePeyster in St. … Morristown Central School District Claims Audit Process …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/morristown-central-school-district-claims-audit-process-2016m-257Minerva Central School District – Payroll (2016M-18)
… Purpose of Audit The purpose of our audit was to determine if … Background The Minerva Central School District is located in the Town of Minerva in Essex County and the Town of Chester in Warren County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/minerva-central-school-district-payroll-2016m-18Remsenburg-Speonk Union Free School District – Claims Processing (2013M-128)
… Free School District (District) is located in the Town of Southampton, Suffolk County. The District is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/12/remsenburg-speonk-union-free-school-district-claims-processing-2013m-128Piseco Common School District – Claims Auditing (2015M-230)
… Purpose of Audit The purpose of our audit was to evaluate the … Background The Piseco Common School District is located in the Towns of Arietta and Morehouse in Hamilton County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/piseco-common-school-district-claims-auditing-2015m-230Cortland County Industrial Development Agency – Project Management (2015M-303)
… of Audit The purpose of our audit was to evaluate the Agency’s project management practices for the period January … Background The Cortland County Industrial Development Agency is an independent public benefit corporation created … to benefit Cortland County and its residents. The Agency is governed by a seven-member Board of Directors, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-projectRichford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… and District officials run the risk that necessary fire protection and emergency services resources will not be … impair the District’s ability to continue to provide fire protection and emergency services. Ensure the financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… Background A charter school is a public school financed by local, State, and Federal resources that is not under the control of the local school board and is governed under Education Law … The Board has appointed FREE to serve as the designated representative for the Treasurer of the School. FREE performs …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementTown of Davenport – Financial Operations (2013M-62)
… by the Board. The Supervisor collected water rents and permit fees instead of having the collections done by the … functions. Account for the discrepancies identified in permit fee revenues. Ensure that all claim vouchers are …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62Comptroller DiNapoli Releases Municipal Audits
… to review bank reconciliations. City of Utica – Parking Violation Enforcement and Collection (Oneida County) The city … for pursuing collection of parking violations after a violation is more than 10 days past due or set a benchmark … percent, it could collect an additional $78,000 in parking violation revenue annually. …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: State Agency Overtime Costs Grew by 47.2% in 2022, Marking an All-Time High
… 2022, setting a new record, according to a report released today by State Comptroller Thomas P. DiNapoli. Overtime hours increased 11.1% to 22.2 million over the same period. … sharp decline in the size of the workforce spurred longer hours on the job for many. However, overtime is not a …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-agency-overtime-costs-grew-47-point-2-2022-marking-all-time-highBethpage Public Library – Procurement (2019M-219)
… complete report - pdf ] Audit Objective Determine whether the Bethpage Public Library (Library) Board of Trustees … ensured goods and services were procured competitively and in accordance with the Library’s policies. Key Findings The Board did not ensure … Determine whether the Bethpage Public Library Library Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… Audit Objective Determine if the Sea Breeze Volunteer Fire Association Inc. (Association) Board provided adequate oversight of financial … and procedures and monitor and enforce compliance. Association officers generally agreed with our findings and … Determine if the Sea Breeze Volunteer Fire Association Inc Association Board provided adequate oversight …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightTrumansburg Central School District – Procurement (2022M-13)
… a competitive method to procure professional services and insurance coverage from four vendors totaling $414,838 during … is sought periodically for all professional service and insurance coverage vendors. Officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… sufficient compensating controls. The Treasurer performs all aspects of the cash disbursements process including … performing online bank transfers. The Treasurer performs all of these duties without sufficient oversight by the Board. While the Board approves all claims that are presented for audit, no one verifies that …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialChemung County Probation Department – Collections and Disbursements (2016M-10)
… January 1, 2014 through September 18, 2015. Background Chemung County is located in the southern tier of New York … Chemung County Probation Department Collections and …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10Willsboro Fire District – Financial Controls (2014M-156)
… Purpose of Audit The purpose of our audit was to determine whether … from the Town of Willsboro and the County of Essex, in which it is located. The District is governed by an … The Treasurer does not maintain running cash balances in the check book registers, maintain accounting records with …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156