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Bolton Central School District – Financial Condition (2013M-58)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, … appropriated more than $690,000 of unexpended surplus funds each year, for a total exceeding $2.1 million over a …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58

Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)

… the Town’s financial condition of the general and highway funds for the period January 1, 2011, to September 30, 2012. …

https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55

Village of Albion – Water and Sewer Rents (2013M-108)

… audit was to examine internal controls over the billing and collection of water and sewer rents for the period January 1, 2010, to March 15, … Albion is located in the Town of Albion in Orleans County and has approximately 6,000 residents. The Village is …

https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108

Town of Cortlandville – Fuel Purchases (2012M-171)

… the Town was acquiring fuel at the lowest reasonable cost for the period January 1, 2011, to June 21, 2012. Background … Town boundaries. The Highway Department is responsible for the maintenance and repair of these roads. This is done … the Highway Superintendent did not seek competition for the Town’s fuel purchases, we found that the Town paid …

https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171

Town of Berne – Board Oversight (2021M-77)

… or receive adequate monthly reports from the Supervisor. For example, the Board did not request or receive monthly … disbursed, monthly bank reconciliations or cash balances for each fund. Ensure bank reconciliations were accurate, … B includes our comment on an issue that was raised in the Town’s response letter. … Determine whether the Town …

https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77

Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)

… complete report – pdf]  Audit Objective  Determine whether the Town of Throop (Town) Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and …

https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172

Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)

… and Zoning, and Recreation Departments’ cash collections. Key Findings  Town officials did not effectively manage the … charge, resulting in a loss of collectible Town revenues.  Key Recommendations  Ensure fees are charged according to … fee schedules and deposited timely.  Segregate key functions of cash collection, recording and depositing. …

https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6

Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)

… than $7.5 million (80 percent) for 2020 through 2024.  We also determined that:  The District did not have a written …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10

Copiague Fire District– Mechanic Shop Operations (2021M-93)

… condition or safeguard District assets, resulting in a 36-month operational deficit totaling $676,389. As a … a 34-month period, the senior mechanic was paid $40,971 in overtime. The Board also provided the senior mechanic with … assets. District officials disagreed with certain findings in our report. Appendix B includes our comments on issues …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93

City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)

… were accurate. Officials also did not establish procedures to help ensure that calculations were accurate, reviewed or authorized. As a result, certain employees did not receive separation … estates of three former employees may have been entitled to separation payments totaling $23,937 that they did not …

https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-school

Miller Place Fire District – Credit Cards (2024M-58)

… documentation attached to the claim but were approved for payment by the Board. Commissioners approved and audited … itemized receipts before they are audited and approved for payment. Ensure purchase orders contain sufficient detail and …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58

Town of Wilson – Fuel Procurement and Monitoring (2024M-131)

… Town officials did not properly procure, monitor or account for fuel. Specifically, the Highway Superintendent …

https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131

Town of Alden – Town Clerk/Tax Collector (2024M-106)

… collections were at greater risk for theft or loss. In addition, the Clerk accumulated unremitted funds totaling $138,050 in the tax collection bank accounts. The funds should have … Properly deposit all real property tax collections in accordance with New York State Town Law (Town Law) Section …

https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106

City of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)

… internal controls over procurement and cash receipts for the period January 1, 2011, through January 31, 2013. … The Board of Public Utilities (BPU) did not seek bids for purchases from six vendors who were paid $387,763 and the City did not seek bids for purchases from one vendor who was paid $65,864. BPU …

https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72

DiNapoli Releases Bond Calendar for Second Quarter

… New York State Comptroller Thomas P. DiNapoli today announced … schedule for the planned bond sales for the state, New York City and their major public authorities during the … all project approvals required by law. The collection and release of this information by the Office of the State …

https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-bond-calendar-second-quarter

Caton No. 1 Fire District – Financial Oversight (2013M-262)

… Purpose of Audit The purpose of our audit was to examine the Districts’ financial operations for the period … July 12, 2013. Background The Caton No. 1 Fire District is a district corporation of the State, distinct and separate … did not establish or implement adequate internal controls to properly oversee the District’s financial operations. The …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262

DiNapoli Releases Bond Calendar for Third Quarter

… New York State Comptroller Thomas P. DiNapoli today announced … schedule for the planned bond sales for the state, New York City and their major public authorities during the … all project approvals required by law. The collection and release of this information by the Office of the State …

https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-bond-calendar-third-quarter

State Comptroller DiNapoli Releases Audits

… Medicaid payments, including: $3.7 million in overpayments for claims that were billed with incorrect information … coverage that recipients had; $3.1 million in overpayments for claims involving Medicare coverage that were incorrectly processed; and $1.3 …

https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-audits

Fire Safety (2015-MS-1)

… fire safety of buildings) within their jurisdictions for the period January 1 through December 31, 2013. … plan and evacuation plan to be prepared and maintained for most buildings. The plans must be reviewed or updated at … that cities, counties, towns and villages are responsible for enforcing the New York State Uniform Fire Prevention and …

https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1

Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)

… towns in Cortland County, five towns in Chenango County and one town in Broome County. The District is governed by a … District operates one school which has about 645 students and 190 employees. The District’s general fund budgeted … amount of unexpended surplus fund balance in a manner that benefits District taxpayers. Such uses could include, but are …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191