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Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial operations for the period January 1, 2014 through September 17, 2015. … provides fire protection and emergency rescue services to residents in the Town of Bradford in Steuben County and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of DeWitt – Planning and Zoning, and Recreation Departments’ …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-auditsNortheastern Clinton Central School District – Payroll (2016M-76)
… Purpose of Audit The purpose of our audit was to assess the District’s payroll procedures for the period July 1, 2014 through December 31, 2015. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Morris Central School District – Fund Balance Management (2023M-47)
… taxpayers and the District levied more taxes than needed to fund operations. The Board overestimated appropriations … by approximately $1.1 million (10.1 percentage points) to $2 million (21 percentage points). Four of the District’s … pay related expenditures, during the three fiscal years. For example, the balance of $508,923 in the retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47City of Olean – Budget Review (B1-16-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2015. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1162 …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2State Comptroller DiNapoli Releases Audits
… a division of Empire State Development (ESD)—was designed to ensure that every New Yorker had access to high-speed broadband. A prior audit, issued in July 2022, … The mission of the Early Intervention Program (Program) is to identify and evaluate as early as possible those infants …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-auditsNew York’s Economy and Finances in the COVID-19 Era
… and again—much more sharply—in April, with a combined loss of more than 1.9 million jobs. After five months of partial employment recovery since then, figures for … if not severe lingering damage to job counts in every one of the State’s fifteen metropolitan statistical areas (MSAs). …
https://www.osc.ny.gov/reports/covid-19-november-12-2020Arkport Hose Company No. 1, Inc. – Treasurer (2026M-1)
… [read complete report – pdf] Audit Objective Did the Arkport Hose Company No. 1, Inc. (Company) Treasurer … Period January 1, 2024 – December 11, 2025 Understanding the Audit Area A fire company treasurer must properly … ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/arkport-hose-company-no-1-inc-treasurer-2026m-1Rensselaer County Water and Sewer Authority – Debt Proceeds (2014M-17)
… by an appointed five-member Board, was established in 1986 to promote economic development through financing, … managing and operating public water and sewer utilities in Rensselaer County and neighboring local governments. Key … for. Key Recommendations No recommendations were included in this audit. …
https://www.osc.ny.gov/local-government/audits/district/2014/04/11/rensselaer-county-water-and-sewer-authority-debt-proceeds-2014m-17Whitesboro Central School District – Claims Auditing (2016M-115)
… The Whitesboro Central School District is located in the Towns of Whitestown, Deerfield, Marcy and Trenton in Oneida County and the Town of Schuyler in Herkimer County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/whitesboro-central-school-district-claims-auditing-2016m-115Wynantskill Union Free School District – Payroll (2016M-66)
… Purpose of Audit The purpose of our audit was to examine the claims audit function for the period July 1, 2014 through December 31, 2015. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/wynantskill-union-free-school-district-payroll-2016m-66Warwick Valley Central School District - Professional Services (2019M-139)
… The Board should: Review and update the procurement policy to be sure it sets forth the expectations for the procurement … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/warwick-valley-central-school-district-professional-services-2019m-139Town of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)
… cash. Key Findings Town officials purchased a fire truck for more than $300,000 without competitive bidding, and …
https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111Johnson City Central School District – Financial Condition (2015M-204)
… Background The Johnson City School District is located in the Village of Johnson City and the Towns of Union, Maine, Chenango and Dickinson in Broome County. The District, which operates four schools … Key Recommendation Include the funding and use of reserves in the budget plan each year and develop a plan for the use …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204State Comptroller DiNapoli Announces Latest Fiscal Stress Scores
… Poughkeepsie; and the towns of Cherry Valley, Oswego and Parish. An additional 10 municipalities have been listed as …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-announces-latest-fiscal-stress-scoresOpinion 89-61
… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether the salaries of the town supervisor town clerk town superintendent of …
https://www.osc.ny.gov/legal-opinions/opinion-89-61DiNapoli: Clerk Pocketed Thousands in Fines
… “Ms. Dillon was entrusted with collecting the fines and surcharges imposed on defendants by the court for a … to protect taxpayers’ money.” Dillon, 36, was charged yesterday with third degree grand larceny, third degree … had been altered to hide the missing funds. Dillon, an employee at the Justice Court since August 2013, admitted …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-clerk-pocketed-thousands-finesWest Hill Fire District No. 3 – Financial Condition (2014M-160)
… fund in conformance with the procedures in GML, including voter approval requirements. If the reserve is no longer …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160Genesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… financial accountability and the public’s trust. A lack of oversight can lead to mismanagement, fraud, a damaged … 2024, Department members elected the former Treasurer as the new Department President (current President) and a new … These changes followed the former President’s departure in December 2023. From January 1, 2023 through March 31, 2025, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122Tuition Assistance Program – Metropolitan Learning Institute
Determine whether Metropolitan Learning Institute complied with the Education Law and the Commissioner of Educations Rules and Regulations when certifying stud
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/tuition-assistance-program-metropolitan-learning-institute