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Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys … The Richmond Fire District, located in Ontario County, is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mTown of Wayne – Justice Court (2013M-52)
… Purpose of Audit The purpose of our audit was to examine the financial activity of the Justice for the … 1, 2010, to August 31, 2012. Background The Town of Wayne is located in Steuben County and has a population of approximately 1,000. The Town is governed by an elected Town Board comprising four …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Town of Lebanon – Justice Court (2013M-247)
… Purpose of Audit The purpose of our audit was to determine if the Justice was properly accounting for all … 1, 2011, to March 31, 2013. Background The Town of Lebanon is located in Madison County and has a population of 1,332 … comprises the Town Supervisor and four council members, is the legislative body responsible for managing Town …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Putnam Valley Central School District – Financial Condition (2016M-135)
… be used. Officials budgeted for and levied taxes to pay retirement, tax certiorari and liability claim expenditures …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Saranac Central School District – Payroll (2015M-298)
… Purpose of Audit The purpose of our audit was to evaluate the District’s payroll procedures for the period … 30, 2015. Background The Saranac Central School District is located in the Towns of Beekmantown, Black Brook, … operates four schools with approximately 1,470 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298East Moriches Union Free School District - Budget Review (B7-15-5)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … Background The East Moriches Union Free School District is located in Suffolk County. Pursuant to Chapter 354 of the … with the fiscal year during which the local government is authorized to issue obligations and for each subsequent …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… Purpose of Audit The purpose of our audit was to evaluate reserve fund management practices and internal … Background The Genesee Valley Central School District is located in Allegany County and is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraSalem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… Purpose of Audit The purpose of our audit was to assess internal controls over extra-classroom activity … 30, 2013. Background The Salem Central School District is located in Washington County and is governed by the Board of Education which comprises five …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomLetchworth Central School District – Financial Management (2013M-332)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management for the period … The Letchworth Central School District (District) is located in the Towns of Castile, Eagle, Gainesville, … Warsaw and Wethersfield in Wyoming County. The District is governed by an elected nine-member Board of Education. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period … Background The East Rochester Union Free School District is located in the Towns of East Rochester, Perinton and … operates two schools with approximately 1,190 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andBuffalo City School District – Special Education and Grant Administration (2017M-73)
… Purpose of Audit The purpose of our audit was to review the District’s process for claiming Excess Cost Aid … 20, 2016. Background The Buffalo City School District is located in the City of Buffalo in Erie County. The District is governed by an elected nine-member Board of Education and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationCounty of Putnam – Recreation and Golf Course Collections (2024M-50)
… and reported accurately and in a timely manner, there is an increased risk that funds may be lost or stolen. Key Recommendations Adopt a written collections policy to help ensure adequate controls are in place and documentation is consistently maintained to support collections. Require …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50DiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… New York State Comptroller Thomas P. DiNapoli today announced that the …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterCity and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… Purpose of Audit The purpose of our audit was to examine the Joint Water Project’s operations for the … of the City’s and Town’s borders. The Joint Water Project is governed by a Joint Water Board which comprises six … or on due dates. Ensure that the annual reconciliation is performed by March 1 of each year. Ensure that the City …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Town of Shandaken – Payroll (2013M-201)
… Purpose of Audit The purpose of our audit was to assess the Town’s payroll process for the period January … to January 31, 2013. Background The Town of Shandaken is located in Ulster County and has a population of about 3,100. The Town is governed by a Town Board (Board) that includes the Town …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201DiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… New Yorkers are getting a fair deal.” DiNapoli’s office audits New York state bills prior to payment, including …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsTravel Advisory No. 2
… Incorrect Official Station Designation Reference : Guide to Financial Operations (GFO), Chapter XIII, Section 6 – … the general area where an employee’s usual place of work is located). Agencies should periodically review official … (i) the agency head designates an official station that is not the same as the employee’s tax home, or (ii) an …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelTown of Owego – Shared Services Facility Capital Project (2022M-42)
… of the Project’s overall scope and cost prior to the Project’s authorization, the Project is expected to cost at least $15 million, which is $8.1 million over the Board’s authorized cost of $6.9 …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Village of Belmont – Water and Sewer Operations (2014M-101)
… (2014M-101) Purpose of Audit The purpose of our audit was to review the Village’s water and sewer operations for the … February 20, 2014. Background The Village of Belmont is located in Allegany County and has approximately 970 residents. The Village is governed by an elected four-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101Town of Chautauqua – Fiscal Stress (2013M-220)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition for the period … through July 16, 2013. Background The Town of Chautauqua is located in Chautauqua County and serves about 4,460 residents. The elected five-member Town Board is the legislative body responsible for managing Town …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220