Search
Delaware County – Assigned Counsel (2016M-384)
… June 9, 2016. Background Delaware County is located in eastern New York, consists of 19 towns and 10 villages and … guidance for determining assigned counsel eligibility in April of 2016 County Law and State Executive Law were amended in April 2017 and now require counties to implement OILS …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for … an independent public benefit corporation whose goals are to advance job opportunities and economic welfare in the Town …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andGlobal Concepts Charter School – Cash Disbursements (2017M-126)
… March 17, 2017. Background The Global Concepts Charter School is located in in the City of Lackawanna in Erie County and had 934 students during the 2016-17 school …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… fiscal years 2013-14 through 2015-16. Appropriated fund balance was not always needed to finance operations because … adopting budgets that result in the appropriation of fund balance that is not needed to fund District operations. Have …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraPalmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… Purpose of Audit The purpose of our audit was to review the District’s fund balance and … Central School District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County and … students, is governed by an elected nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mChateaugay Central School District – Leave Accruals (2016M-149)
… of employees’ leave accrual records for the period July 1, 2014 through January 31, 2016. Background The Chateaugay … School District is located in the Towns of Bellmont, Burke and Chateaugay in Franklin County and the Towns of Clinton and Ellenburg in Clinton County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… complete report – pdf] Audit Objective Determine whether Discovery Charter School (School) officials ensured network … and indicated they will initiate corrective action. … discovery charter school network financial software access …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsTrumansburg Central School District – School Lunch Operations (2015M-171)
… in the most economical and productive manner possible for the period July 1, 2013 through January 16, 2015. … school buildings. The District’s budgeted appropriations for the school lunch fund for the 2014-15 fiscal year are $514,510, funded primarily …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Elwood Union Free School District – Electronic Transfers (2014M-133)
… District funds are transferred, no later than the next business day. … Elwood Union Free School District Electronic …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… Purpose of Audit The purpose of our audit was to review controls over payroll and fire protection and … employees were credited with leave time valued at $22,602 to which they were not entitled. The Town did not hold public … and direct supervisor. Recover any overpayments made to employees. Hold a public hearing annually prior to …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14State Comptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. Town of Owasco – Real Property Tax … the accounting records, with no oversight. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsIrvington Union Free School District – Information Technology (2016M-266)
… examine internal controls over information technology (IT) for the period July 1, 2014 through February 22, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $57.7 … computer users who do not use the District’s computers for instructional purposes or the inappropriate use of IT …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266Town of Gorham – Procurement (2024M-7)
… 16 purchases totaling $468,738 were not competitively bid. Officials also did not comply with purchasing policy …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7Lewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… staff service fees were accurately calculated and paid in accordance with written agreements. Key Findings The … calculated and paid according to the agreements, resulting in LCIDA overpaying $316,597 for such services. This was 172 … and certain fees were not properly annualized as specified in the agreements. In addition, LCIDA paid a fee for one …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1Town of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… to payment. Key Findings Town officials did not procure all goods and services in accordance with Board policy and … did not always properly audit claims before approving them for payment. When a thorough and effective claims audit is … is an increased risk that claims could have been paid for inappropriate purposes. For example: Town officials did …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Barnard Fire Department , Barnard Fire District , Orange Lake Fire District , Village of Silver Springs , Southern Cayuga Lake Intermunicipal Water Commission and the Town of Westport . “In today’s fiscal climate, budget …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-auditsExamination of Pitts Management Associates (PMA)
… originally entered into contract CM00939 with PMA for consulting services for the period December 3, 2012 through September 3, 2013. That contract was later extended for three months through December 2, 2013. At that time, the …
https://www.osc.ny.gov/state-agencies/audits/2018/02/14/examination-pitts-management-associates-pmaMedicaid Program – Medicaid Claims Processing Activity April 1, 2014 Through September 30, 2014
… system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for their claims. During the six-month period ended September … The audit found: $31.4 million in potential overpayments for clinic claims that were processed using an incorrect …
https://www.osc.ny.gov/state-agencies/audits/2015/06/29/medicaid-program-medicaid-claims-processing-activity-april-1-2014-through-september-30-2014Comptroller DiNapoli Releases Municipal Audits
… , North Shore Public Library and the Town of Westerlo . "In today's fiscal climate, budget transparency and … of claims approved by the board for payment was included in the board minutes and the amounts in the minutes did not agree with the total amounts of the …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… for 2020 through 2024. Town of Poestenkill – Credit Card Purchases (Rensselaer County) The board did not ensure all credit card purchases were adequately supported, for legitimate purposes … a result, the town paid $1,322 for inappropriate personal purchases including household and personal care items, video …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits