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Town of Mohawk – Records and Reports (2013M-113)
… activity including accurate beginning balance sheet account balances. Ensure that all accounting transactions …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… 21, 2014. Background The Town of Perrysburg is located in Cattaruagus County, has approximately 1,600 residents and … that his accounting records are accurately maintained in a timely manner. The Board should ensure that the Clerk …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… Purpose of Audit The purpose of our audit was to examine and evaluate the Library’s processes for … does not generate a daily cash report from the System to assist in reconciling daily fine and fee collections or to review the waived transactions. The librarians, opening …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… April 8, 2014. Background The Town of Lewiston is located in Niagara County and has a population of approximately … projects are thoroughly evaluated, planned and managed in accordance with the license agreement with the State. …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162Valley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… the procedures used by the District to purchase goods and services that are subject to competitive bidding and quotes for the period July 1, 2014 through December 31, … for textbooks. District officials did not follow policy and use competitive quotes to procure goods and services from …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204Lowville Academy and Central School District – Financial Condition (2015M-220)
… Lowville Academy and Central School District is located in the Towns of Denmark, Greig, Harrisburg, Lowville, … New Bremen, Pinckney, Turin, Watson and West Turin in Lewis County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mHunter-Tannersville Central School District – Financial Condition (2013M-376)
… Central School District is located in Greene County and is governed by the Board of Education, which comprises … has declined as a result of planned operating deficits and appropriating fund balance to finance the planned … continued appropriation of fund balance will deplete it, and District officials will have to identify other revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376Crown Point Fire District – Board Oversight (2024M-29)
… [read complete report – pdf] Audit Objective Determine whether the Crown … District’s financial operations are adequately accounted for and reported. For the 24 months reviewed, the Board did not receive …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … year 2022-23, the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Electronic Documents Submission System (EDSS)
… To establish a Primary Authorizer account and/or manage application roles, submit one of the appropriate forms below. Online Services Government Account Authorization - This form identifies a government organization's Authorizer for …
https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edssLewis County – Purchase Cards (2024M-41)
… quotes, 52 charges totaling $142,684 did not have evidence of verbal or written quotes. The County could have …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not maintain complete, accurate and up-to-date accounting records and reports. Without accurate, … the Town Board’s (Board) and Town officials’ ability to monitor financial affairs, make sound financial decisions …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)
… with openings in the pavement no larger than one half inch. 11 components at the Airport, such as accessible …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … employees who were entitled to earn vacation time did not show beginning and ending balances of vacation time … the period 2009-10 through 2013-14, accumulated fund balance in the general fund increased from $6.6 million to …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-auditsKillawog Fire District – Controls Over Financial Operations (2013M-111)
… percent of next year’s budgeted appropriations. The Board does not conduct an annual audit of the Treasurer’s records …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… State, distinct and separate from the Town of Smithfield in Madison County. The District, which is governed by an … the exception of those that are allowed by law to be paid in advance. … Smithfield Fire District Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Comptroller DiNapoli Releases School Audits
… of the Avoca Central School District , Fire Island Union Free School District , Rome City School District and the Roosevelt Union Free School District . “In an era of limited resources and …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1Town of Hamburg - Finance Office (2023M-109)
… credit card purchases. The former Director was arrested in September 2022 for charges relating to her use of the … credit card. She pleaded guilty to disorderly conduct in December 2022. Additionally, the Board and Town officials …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… former Treasurer was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For example, he was able to: Disburse over $451,000 in unauthorized checks to himself from January 2014 through …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… cannot demonstrate that taxpayer dollars were expended in the most prudent and economical manner. Key … Include a list of other desired items as alternates in original project plans and bid specifications. Solicit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41