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City of Batavia – Physical Accessibility to Programs and Services (S9-24-43)
… (City) officials could take additional steps to increase physical accessibility to programs and services provided at … City facilities. Key Findings Of the 297 applicable physical accessibility components (components) we reviewed, … could consider taking additional steps to increase physical accessibility at selected facilities. Specifically: …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-batavia-physical-accessibility-programs-and-services-s9-24-43City of Rome – Physical Accessibility to Programs and Services (S9-24-40)
… report – pdf] Audit Objective Assess whether the City of Rome (City) officials could take additional steps to … provided at selected City facilities. Key Findings Of the 463 applicable physical accessibility components … City officials should assess the feasibility of taking additional steps to increase physical accessibility …
https://www.osc.ny.gov/local-government/audits/city/2025/02/28/city-rome-physical-accessibility-programs-and-services-s9-24-40IX.12.D Federal Funding Subject to CMIA – IX. Federal Grants
… the CMIA regulations. Subpart A of the regulations deals with the larger federal programs under which the state receives funding, and which are subject to the cash management requirements … actions. Guide to Financial Operations REV. 03/10/2025 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12d-federal-funding-subject-cmiaEdmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… Determine whether the Edmeston Fire District District Board of Fire Commissioners Board properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mTown of North Salem - Agricultural Exemptions (2018M-194)
… Assessor (Assessor) is properly administering agricultural real property tax exemptions. Key Findings The Assessor: … Assessor Assessor is properly administering agricultural real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Springs Union Free School District - Payroll (2018M-222)
… School District (District) employees received the salaries and accrued leave to which they were entitled. Key Findings … by a required planned absence request form. Vacation and sick leave balances for 11 of 33 employees tested (33 … nine occasions (by a total of 20.5 days valued at $4,694) and understated on seven occasions (by a total of 26 days …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222Livingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)
Determine whether the Board and District officials implemented costeffective measures to control expenditures
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/livingston-manor-central-school-district-cost-effective-expenditureCounty of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… of our audit was to evaluate the Agency’s revolving loan fund programs for the period August 1, 2012 through May … County of Oswego Industrial Development Agency Revolving Loan Programs 2014M356 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanBolton Central School District - Fund Balance Management (2018M-249)
… and the amount of fund balance that will be used to fund operations based on historical trends or other … relevant information. Reduce unrestricted fund balance to within the statutory limit and use surplus funds in a manner more beneficial to taxpayers. Review and reduce reserve balances to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties with 85 … the Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215State Comptroller DiNapoli Releases Municipal Audits
… audits have been issued. Town of Freetown – Records and Reports (Cortland County) The three supervisors from 2016 through audit fieldwork in 2018 neither maintained nor required the bookkeeper to maintain complete, accurate and up-to-date accounting records and reports. They also did …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsTown of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed … Determine whether the Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216McLean Fire Department - Financial Operations (2018M-40)
… as required by the bylaws. Periodically review bank statements, canceled check images and bank reconciliations. Department officials disagreed with … comment on an issue raised in the Department’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40Town of Manchester - Board Oversight and Information Technology (2018M-39)
… Determine whether the Board: Provided adequate oversight of the Town’s budgeting and financial operations to ensure … Key Findings The Board’s continual appropriation of nonexistent fund balance has weakened the financial condition of the town-wide (TW) general fund and central water …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39Town of Islip Industrial Development Agency – Controls Over Payments in Lieu of Taxes (PILOTs) (2014M-249)
… develop and assist industrial, manufacturing, warehousing, commercial, research and recreation facilities. The Agency, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/10/31/town-islip-industrial-development-agency-controls-overAllegany-Limestone Central School District - Financial Management (2018M-129)
… to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and fund reserve balances to reasonable levels in accordance with applicable statutes. 1 With the exception …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Town of Webb - Financial Oversight and Ambulance Services (2018M-161)
… Effectively managed financial operations. Ensured that ambulance services were provided in accordance with … compensating controls. The Board allowed a third-party ambulance company to retain and use all fees collected for ambulance services, which is not authorized by law. 1 Key …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161Norwich City School District - Fund Balance Management (2018M-198)
… District officials adequately managed fund balance in the general fund. Key Findings District officials: Developed … District officials adequately managed fund balance in the general fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198Village of Nelliston - Payroll and Accounting Records (2018M-162)
… totaling $5,392 from the Superintendent’s pay for the period March 2016 through February 2018. The …
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162Walton Fire Department – Financial Operations (2017M-242)
… protection and other emergency services to the Walton Fire District residents. The Department is governed by five …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242