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Village of Savona – Board Oversight (2015M-328)
… totaled $551,715. Key Findings The Board approved the Mayor’s appointment of his wife as Clerk-Treasurer and did … the clerk-treasurer with someone who is independent of the Mayor and all Board members and ensure that duties in the …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328Boquet Valley Central School District – Procurement (2021M-132)
… requirements. Procure goods and services not subject to the competitive bidding requirements in compliance with … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132Wayne Central School District – Property Disposal (2021M-161)
… advisory group which also made a recommendation designed to help the District maximize the value of disposed property, … procedures for the sale and disposal of District property to ensure that the District receives the best possible value …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161Town of Coventry - Town Clerk/Tax Collector (2021M-180)
… fees collected ($1,075) were not remitted or refunded to the appropriate parties. The Board did not conduct the … Remit real property tax collections and Clerk fees to the appropriate recipients within the required timeframes. …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Pompey Hill Fire District – Financial Management (2021M-136)
… capital reserve funds, ensured records were audited and annual reports were filed timely. Key Findings The Board did … capital reserve funds ensured records were audited and annual reports were filed timely …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Buffalo Collegiate Charter School – Credit Cards (2022M-69)
… Recommendations Retain sufficient supporting documentation to substantiate the appropriateness and need or purpose of … generally agreed with our recommendations and plan to implement corrective action. …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… in a timely manner.(Starting in 2023, the AUD is referred to as the Annual Financial Report [AFR].) As a result: The … and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Town of Byron – Procurement (2024M-11)
… for proposals (RFPs) or another competitive process to procure services from seven professional service providers … Ensure quotes are obtained for purchases not subject to competitive bidding, as required by the Town’s procurement …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11East Meadow Union Free School – Overtime (2022M-118)
… employees were paid $194,514 for overtime worked up to 20 days without supervisory approval. District officials … also increase the amount owed by the District annually to the State, for its share of the cost of the employees’ …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Chappaqua Central School District - Fixed Assets (2022M-186)
… the District’s new asset list is complete, accurate and up-to-date and that all fixed assets are tagged. Ensure that all … District’s new asset list. Update the fixed asset policy to require periodic and unannounced inventory counts. … our recommendations and have initiated or they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Dutchess County – Contract Monitoring (2023M-142)
… compliance with contract guidelines. Monitor the contract to ensure that the agreed-upon contract amount is not … agreed with our findings and indicated that they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… slip compositions did not always match records provided to the central treasurer. No profit and loss statements were … while ECA clubs provide schools with the opportunity to teach students good business procedures through …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activityTown of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… Consult with legal counsel and take appropriate action to recover any wages paid for time not worked. Adopt policies … Town officials agreed with our recommendations and plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsTown of Palermo – Procurement and Fuel Inventory (2020M-100)
… a vendor by almost $2,500. Invoices were not compared to contract terms. Were not familiar with all of the Town’s … pricing. Periodically reconcile gallons of fuel on hand to records showing the beginning inventory and gallons …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Border City Fire District – Board Oversight (2024M-137)
… the Company. In July 2024, the former Chief pleaded guilty to misapplication of property (an A misdemeanor) and was ordered to pay full restitution of $18,772.53. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137State Comptroller DiNapoli Releases Local Government Audits
… properly and deposited intact but were not always remitted to the appropriate parties in a timely manner. Town of Howard … did not provide the board with the necessary information to assess the town’s financial position. …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-auditsDiNapoli: State Pension Fund Valued at $291.4 Billion at End of Second Quarter
… and effective management strongly positions the Fund to ensure that state and local government employees will … by the Fund in 2009 as part of his ongoing efforts to increase accountability and transparency. …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-state-pension-fund-valued-291-point-4-billion-end-second-quarterPride 2022
… LGBTQ movement, while also looking ahead and organizing to overcome barriers that still impede equal rights for all. … Comptroller DiNapoli seeks disclosure of corporate efforts to improve diversity, equity and inclusion, including the …
https://www.osc.ny.gov/pride-2022Washington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… Purpose of Audit The purpose of our audit was to examine the Sheriff Department’s internal controls over … million for 2013 of which approximately $1.1 million was to finance the Sheriff Department’s operations. Key Finding …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashCity of Batavia – Business Improvement District (2017M-283)
… Purpose of Audit The purpose of our audit was to determine whether City officials properly accounted for … own board of directors, which performs many District day-to-day management functions. The 2017-18 BID charge was … funds. City officials did not maintain adequate records to properly account for BID funds. BID charges exceeded the …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283