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Westchester Library System – Procurement (2015M-199)
… Purpose of Audit The purpose of our audit was to evaluate the Library … 23, 2015. Background The Westchester Library System is a nonprofit cooperative public library system which was …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Oswego County Board of Cooperative Educational Services (BOCES) – Separation Payments (2016M-217)
… Purpose of Audit The purpose of our audit was to examine BOCES’ calculation of … separation payments based on Board-approved contracts for the period July 1, 2014 through October 31, 2015. Background The Oswego County Board of Cooperative Educational Services …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/02/oswego-county-board-cooperative-educational-services-boces-separation-paymentsCity of Saratoga Springs – Financial Condition (2012M-201)
… routinely relied on increasing amounts of inter-fund loans from the general fund to finance operations in the … funds. The combined balance of outstanding inter-fund loans from the general fund to the water and sewer funds has … condition. Establish a plan to repay the inter-fund loans between the general, water and sewer funds. …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201State Comptroller DiNapoli Releases School District Audits
… was purchased through the Office of General Services fuel card services contract during the audit period. The board did … and, as a result, the district was unaware its fuel card vendor began to assess a high-credit risk fee in March … School District (Erie County) Although district officials restricted access to the student information application, …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-auditsService Retirement Benefits – Special 20- and 25-Year Plans
… What is the pension benefit calculation for Section 383-e? … 383-e is a 20-year plan, for Tier 5 and 6 members only . What is the pension benefit calculation for Section 383-f? …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/service-retirement-benefitsRiverhead Central School District – Vendor Master File (2017M-139)
… Audit The purpose of our audit was to examine the vendor master file for the period July 1, 2015 through March 31, … written policies or procedures for maintaining the vendor master file. The District did not have any procedures in … determine whether a vendor name is already included in the master file before creating a new entry and did not …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Halcottsville Fire Department , Town of Rush , Willsboro Fire Department and the Child Protective Service units in the counties of Dutchess , Livingston , Niagara , Oneida , Rockland , … DiNapoli today announced his office completed audits of the Halcottsville Fire Department Town of Rush Willsboro …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-1Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… adequate oversight of the Town’s financial activities for the period January 1, 2010, through March 31, 2012. Background The Town of Dresden is located in Washington County and has a population of approximately … four councilpersons. Budgeted appropriations were $955,411 for 2011 and $954,272 for 2012. Key Findings The Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Town of Ballston – Water Fund Financial Operations (2012M-258)
… Purpose of Audit The purpose of our audit was to assess the water fund’s fiscal health and … January 1, 2010, to December 31, 2011. Background The Town of Ballston is located in Saratoga County and has a … Town of Ballston Water Fund Financial Operations 2012M258 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… January 1, 2015 through August 10, 2016. Background The Pittsfield Volunteer Fire Department provides fire protection for the Town of Pittsfield in Otsego County. The Department has approximately … Pittsfield Volunteer Fire Department Cash Receipts and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andCicero Volunteer Fire Department - Financial Activities (2025M-138)
… [read complete report – pdf] Audit Objective Did Cicero Volunteer Fire … compliance and prevent mismanagement, waste and fraud. For the 2024 fiscal year, the Department’s disbursements … it has an increased risk that Department officials may pay for improper expenses and that all collections might not be …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025mState Comptroller DiNapoli Releases Municipal Audits
… resources for future highway equipment needs. The capital plan should incorporate the board’s decisions about when … to accumulate funds for replacement in reserves or take advantage of current low interest rates to finance …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… $24,239 that they should have. Fairview Fire District – Payroll and Leave Accruals (Dutchess County) District officials did not ensure all employee payroll payments and leave accruals were accurate, monitored, … the board did not provide adequate oversight, segregate payroll duties or develop compensating controls or develop …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… drugs with less expensive drugs containing the same active ingredients, dosage form and strength. A prior audit, issued …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced the … Homes (2023-S-8) The Health Home Program, implemented in New York in January 2012, is an optional benefit under the … problems. The Department of Health (DOH) administers New York’s Medicaid program and is responsible for overseeing …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-auditsWallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… cash disbursements, fundraising or the audit of claims. Bingo operations did not follow applicable regulations. … procedures to ensure compliance with State regulations for bingo operations. Establish procedures for each fundraiser …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesVillage of Afton – Claims Auditing and Disbursements (2023M-177)
… did not properly monitor non-payroll disbursements, which is important as the Clerk-Treasurer performs all aspects of the process without any oversight. As a result, there is an increased risk that errors or inappropriate …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… did not have policies governing the use of debit cards or online payments. The Treasurer’s financial records and … policies that include provision for debit cards and online payments. Monitor the Treasurer's records and reports …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overEast Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… provides fire protection services for the Town of Ulster in Ulster County. The Board of Directors is composed of five …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesTown of Throop – Highway Department (2021M-115)
… whether the Town of Throop (Town) Board (Board) and the Highway Superintendent (Superintendent) provided adequate oversight of the Highway Department’s (Department) financial activities. Key … Prior to 2021, agree, in writing, to expenditures for highway repair and improvement as required. As a result, the …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115