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Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)

… purpose of our audit was to review controls over payroll and fire protection and ambulance contracts for the period January 1, 2015 … The Town of Minisink is located in Orange County and has a population of approximately 4,500. The Town is … Town of Minisink Payroll and Fire Protection and Ambulance Contracts 2017M14 …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14

Village of Lake George – Records and Reports (2024M-82)

… Village’s financial condition was not properly reported in the Annual Financial Report (AFR). Without reliable …

https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82

Oakfield-Alabama Central School District – Procurement (2024M-103)

… and did not obtain competitive bids for a $54,235 public works contract, as required. Obtain competitive pricing for 26 purchases and public works contracts totaling $107,441. Request proposals within …

https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103

Village of Skaneateles – Claims Auditing (2024M-68)

… original, itemized invoices and/or receipts). When claims are not properly audited, paid without approval, or not …

https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68

Rush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)

… did not ensure that credit card charges were reconciled in a timely manner and audited, as required, prior to …

https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0

Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)

… Maintain proper financial records. File the AFR in a timely manner. Annually audit the Supervisor’s records. …

https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140

Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)

… maintained complete and accurate inventory records for and monitored the District’s capital assets. Key … did not accurately and completely record and account for all capital assets we reviewed (i.e., machinery, … a physical inventory to properly monitor and account for assets since 2011.Therefore, officials cannot assure …

https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoring

Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)

… such as carpets or mats at entrances and interior spaces securely attached to minimize tripping hazards and interior …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44

Charter School of Educational Excellence – Information Technology (2023M-174)

… affect the timely processing of its business functions. In addition to sensitive IT control weaknesses which we …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174

Woodbourne Fire District – Board Oversight (2023M-98)

… their ability to make informed financial decisions and levied taxes that were more than necessary to fund … level of fund balance. District officials generally agreed with our recommendations and have initiated or indicated they … B includes our comments on issues that were raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98

Town of Sheridan – Disbursements (2023M-101)

… resulted in the following errors and exceptions occurring without detection: Of the 755 claims totaling $1.2 million … act as a bookkeeper, which is an incompatible position or duty. Ten individuals were paid $372,636 to exclusively … $22,500 to supervise these individuals doing the work, all without Board approval. Key Recommendations Ensure all …

https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101

Fire Island Union Free School District – Claims Auditing (2023M-114)

… that improper or unsupported payments could have been made and may not have been detected and corrected. Because the Board did not develop and adhere to adequate guidance on performing its claims … School Ditrict District claims auditor properly audited and approved claims prior to payment …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114

Fine Fire District – Board Oversight (2023M-81)

… report – pdf] Audit Objective Determine whether the Fine Fire District (District) officials adequately monitored … audit fine fire district …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81

Thousand Islands Central School District – Financial Management (2022M-201)

… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201

Discovery Charter School – Network and Financial Software Access Controls (2022M-156)

… or provide IT security awareness training. 18 percent of the School’s enabled nonstudent user accounts were not … to inappropriately access the School’s network. Two of the three financial software user accounts unnecessarily …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controls

DiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year

… Property tax levy growth for school districts and the state’s biggest cities will be capped at 2%, the same as last year, according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments and … Property tax levy growth for school districts and the states biggest cities will be capped at 2 the same as …

https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-year

Town of Berne – Board Oversight (2021M-77)

… did not provide adequate oversight of financial operations and exceeded its authority under New York State Town Law … funds, as required. Town officials generally agreed with our recommendations and have initiated or indicated they … B includes our comment on an issue that was raised in the Town’s response letter. …

https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77

Tompkins County Industrial Development Agency – Board Oversight (2015M-33)

… Key Findings Because the TCIDA does not employ any staff, they hired the Tompkins County Area Development … process. Therefore, the Board could not be certain if TCAD staff submitted all IDA projects for its approval and projects could have been given IDA benefits without its knowledge. Although, three businesses …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-board