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Town of Pharsalia – Board Oversight (2018M-59)
… former Town Supervisor (Supervisor) to misappropriate Town funds. The former Supervisor disbursed more than $172,000 …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… Volunteer Fire Company Inc Apparent Misappropriation of Funds 2016M91 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationSodus Central School District – Software Management (2022M-64)
… on District computers. Key Findings District officials did not establish adequate controls to prevent inappropriate, … inventory and 27 (20 percent) were unneeded or did not have a specific business purpose, including eight …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64Village of Hancock – Insurance Withholdings (2022M-108)
… of retiree health insurance contributions, resulting in underpayments totaling $19,689. There was no formal …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… not billed $95,210 of the $129,538 (73 percent) in tuition to which it was entitled for the 2020-21 through 2022-23 … prepared the tuition bills. Establish adequate procedures to ensure tuition bills were adequately prepared, calculated and issued to the school districts of origin for all eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billingTown of Castile – Tax Collection Remittance (P1-24-23)
… Collector (Clerk) remitted all collections as required by New York State Town Law (Town Law). Key Findings The Clerk did not …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Town of Covington – Tax Collection Remittance (P1-24-24)
… Key Findings The Tax Collector did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … Town Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes to the Supervisor at least weekly and as required by Town …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Town of Middlebury – Tax Collection Remittance (P1-24-25)
… Key Findings The Tax Collector did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … Town Law Section 35.As a result, funds were not provided to finance Town and County operations in a timely manner. The … did not remit taxes totaling approximately $912,000 to the Supervisor at least weekly as required by Town Law. …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25New York State Comptoller Thomas P. DiNapoli Statement on Standard & Poor's Upgrade of NYS General Obligation Bonds
… restraint. "Over the past few years, much has been done to put New York on a more solid financial footing, but some budgetary challenges remain. The state still needs to do more to curtail future budget gaps by aligning recurring revenues …
https://www.osc.ny.gov/press/releases/2014/07/new-york-state-comptoller-thomas-p-dinapoli-statement-standard-poors-upgrade-nys-general-obligationTown of Bath - Real Property Tax Exemptions Administration (2018M-209)
… We reviewed properties with 125 agricultural, non-profit and not-for-profit, senior citizen, volunteer firefighter, veteran and other exemptions. The Assessor: Granted exemptions … are authorized, supported, accurately calculated and continue to meet eligibility requirements. Report the …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… We reviewed properties with 100 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The Assessor: Granted exemptions … are authorized, supported, accurately calculated and continue to meet eligibility requirements. Report the …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Union Center Fire Company, Inc. – Internal Controls (2014M-303)
… Purpose of Audit The purpose of our audit was to determine if internal controls were adequate to ensure that Company moneys were safeguarded for the period … by an elected five-member Board of Directors, contracts to provide fire protection services to the Towns of Union and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303Town of Clarkson - Justice Court Operations (2018M-57)
… Issue complete receipts and properly record all funds collected. Enforce pending tickets and submit eligible …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57Berlin Central School District - Vehicle Fuel Inventory (2018M-02)
… not maintained. Vehicle mileage records are not compared to fuel consumption. Storage tanks are not adequately secured or inspected. Fuel purchases are not compared to fuel usage records. Key Recommendations The Supervisor of … maintained on a daily basis. Mileage records are compared to vehicle fuel consumption. The storage tanks are inspected …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02Central Valley School District - Separation Payments (2018M-153)
… reviewed all 37 separation payments totaling $516,017 made to eligible employees during the audit period and found that, … totaling $113,064. Key Recommendation Establish procedures to provide an independent review of all employee separation payments to ensure they are calculated according to the terms and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153West Buffalo Charter School - Payroll (2018M-72)
… did not update employee salaries included in offer of employment letters when salary changes were made. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/06/15/west-buffalo-charter-school-payroll-2018m-72Town of Italy – Multiyear Planning (2017M-53)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s multiyear planning for the period … Develop multiyear financial and capital plans to ensure that financial resources are available to replace capital assets in a timely manner. Develop a fund …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53DiNapoli Releases Rockland County Budget Review
… New York State Comptroller Thomas P. DiNapoli today announced … better access to the financial workings of government. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-rockland-county-budget-reviewLackawanna City School District - Contractual Services (2019M-23)
… agreements. Key Recommendations Ensure claims for payment from service providers are sufficiently itemized and properly …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-contractual-services-2019m-23