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Village of Middleport – Water and Sewer Rents (2013M-313)
… Audit The purpose of our audit was to review the Village’s water and sewer rent activity for the period April 18, 2012 … and a Mayor. Budgeted appropriations for the general, water and sewer funds in the 2013-14 fiscal year total $1.7 … Clerk-Treasurer properly billed, collected and deposited water and sewer rents. However, she did not maintain timely, …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313Ashville Fire District – Procurement and Board Oversight (2025M-81)
… (Board) purchase equipment in accordance with New York State General Municipal Law (GML) and provide proper … Section 1 of the State Constitution and the Office of the New York State Comptroller’s (OSC) authority as set forth in … initiate corrective action. Pursuant to Section 181-b of New York State Town Law (Town Law), a written corrective …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81State Comptroller DiNapoli Releases Municipal & School Audits
… aid claims. Saranac Central School District – Tuition Billing and Collections (Clinton County) District officials did not properly bill and collect tuition for nonresident foster care students enrolled … in three other towns and a village. Officials also did not collect about $21,000 from the CBI for town office space the …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsAmagansett Union Free School District – Financial Condition (2014M-91)
… September 30, 2013. Background The Amagansett Union Free School District is located in the Town of East Hampton in … five-member Board of Education. The District operates one school with 108 students attending kindergarten through grade … tuition for 75 students in grades 7 through 12 who attend school in other districts. Budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91Salmon River Central School District – Foster Care Student Tuition (2022M-168)
… Audit Objective Determine whether Salmon River Central School District (District) officials accurately paid tuition for foster care students enrolled at other school districts. Key Findings District officials did not … care students enrolled care students enrolled at other school districts. Officials made payment errors for 14 (45 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mVillage of Weedsport – Financial Management (2025M-76)
… The Board also maintained unrestricted fund balance in the general and sewer funds totaling $696,548 (44 percent … general fund by almost half and for the sewer fund almost in full. Additionally, the Board maintained insufficient unrestricted fund balance in the water fund to finance operations and appropriated more …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76Performance of Duty Disability – Basic Plan with Increased-Take-Home-Pay (ITHP)
… retirement benefit within one year following the alleged incident or occurrence. Otherwise, you must have filed a written notice of the incident or occurrence with: The Retirement System within 90 days of the incident or occurrence; or Your employer within 30 days of …
https://www.osc.ny.gov/retirement/publications/1511/performance-duty-disabilityCUNY Bulletin No. CU-739
… are affected. Background: Section 8 of the 2016-2021 Blue Collar Agreement between the City University of New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-739-cuny-june-2022-uniform-allowance-paymentRensselaer County – County Bridge Maintenance (S9-13-6)
… Key Findings The County does have a written plan for bridge maintenance; however, it has not been formally … The County does not track maintenance and repairs by bridge, which could make it more difficult to determine when it is more economical to replace rather than repair a bridge. Key Recommendation Record and monitor repairs and …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… and separate from the Town of Oyster Bay and Nassau County in which it is located. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50City of Yonkers – Financial Operations (2017M-119)
… 2014 through June 30, 2016. Background The City of Yonkers is located in Westchester County and has a population of approximately 200,000. The City, which is governed by an elected seven-member City Council, was …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Port Chester-Rye Union Free School District – Financial Condition (2015M-147)
… Chester-Rye Union Free Central School District is located in the Village of Port Chester and part of the Village of Rye … which operates six schools with approximately 4,500 students, is governed by an elected five-member Board of … with realistic estimates of anticipated expenditures that do not appropriate fund balance that is not needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147Pearl River Fire District – Purchasing (2016M-407)
… practices for the period January 1, 2015 through September 26, 2016. Background The Pearl River Fire District is a … evidence that they obtained quotes for eight of the 27 purchases we reviewed. District personnel did not solicit …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407Altona Fire District – Claims Auditing (2016M-162)
… Not all claims contained supporting documentation to show that they were audited and approved prior to payment. …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162Greece Central School District – Retiree Health Insurance (2016M-54)
… period July 1, 2014 through July 31, 2015. Background The Greece Central School District is located in the Town of Greece, Monroe County. The District, which operates 17 … Greece Central School District Retiree Health Insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54State Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsElba Fire Department – Controls Over Financial Activities (2014M-286)
… Audit the Treasurer’s books annually. Review all bills prior to payment to ensure that they are for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mCity of New Rochelle – Financial Condition (2014M-158)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period … deficits for each of the last three years. City officials do not report cash assets in each fund’s cash account. All cash …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… in aid for costs associated with operating the Tuscarora Indian School, and there is at least an 18-month lag before …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364State Comptroller DiNapoli Releases Municipal Audits
… Program (CCAP) Auditors reviewed 50 approved and 30 denied SNAP cases and determined that Department of Social … needed to process SNAP applications correctly and in a timely manner. Department officials also did not have … In addition, while department officials made CCAP payments for eligible families within required timeframes, they …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-audits