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City of Johnstown – Information Technology (2020M-127)

… City, such as reputation damage, lawsuits, a disruption in operations or a security breach. City officials did not: …

https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127

Fishers Fire District – Financial Condition (2021M-128)

… action. Appendix B includes our comment on issues raised in the District’s response. …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128

Town of Babylon – Physical Accessibility to Programs and Services (S9-24-30)

… van accessible parking spaces. 25 components at the Senior Center, such as accessible parking spaces with access aisles. … at accessible entrances. Three components at the Recycling Center, such as adequate clearance on the latch side of doors …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30

Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)

… to sign and certify the accuracy of the hours reported on their time cards. Key Recommendations Ensure that all …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49

South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)

… Purpose of Audit The purpose of our audit was to review the internal controls over the District’s … timekeeping procedures for the period July 1, 2011 to April 30, 2013. Background The South Colonie Central … the payroll process, there is room for improvement due to the lack of uniformity in timekeeping procedures and …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeeping

Town of Davenport – Financial Operations (2013M-62)

… for audit and approval and that all such claims appear on an abstract. Ensure that the Supervisor provides complete, …

https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62

Delaware County – Court and Trust Funds (2022-C&T-2)

The purpose of our review was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January 1 2019 through March 24 2022

https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2

Caledonia-Mumford Central School District – Financial Management (2024M-101)

… money that should be returned to the general fund. For example, officials increased the unemployment reserve to … three years and sufficient to fund applicable expenditures for about 500 years. District officials overstated the … management and did not provide adequate justification for the levels of accumulated fund balance including …

https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101

Dutchess County Industrial Development Agency – Management Practices (2013M-251)

… Job creation was less than the agreed-upon amount by 1,398 jobs. Six of these 10 companies will receive tax exemption … their contracts, in part, because of their plan to create jobs in Dutchess County. Therefore, taxpayers may not be … $14,351,627 were not reported on the Public Authorities Reporting Information System report. Furthermore, two …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-management

I.4 Supplemental Information – I. OSC Guide to Financial Operations Overview

… The following supplemental information is available to … statewide accounting procedures and policies: Division of the Budget (DOB) Policies Statewide Vendor File Guide to …

https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i4-supplemental-information

Charlotte Valley Central School District – Financial Condition (2013M-232)

… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period July 1, 2011 to May 14, 2013. Background The Charlotte Valley Central … These estimates ranged from as little as $9,000 in 2010-11 to $269,000 in 2011-12. The Board’s adopted budgets also …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232

Pine Valley Central School District –Financial Management and Procurement (2014M-36)

… that include realistic estimates for appropriations based on contractual and historical data and ensure that unexpended …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurement

Town of Clare – Fiscal Stress (2013M-317)

… The Town of Clare is located in St. Lawrence County and serves about 105 residents. The elected five-member Town … appropriations for 2013 were approximately $136,000 and $173,000 for the highway fund. Key Findings The Board did … fund balance as a financing source in the annual budgets, and in some years, it appropriated more fund balance than was …

https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317

Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)

… financial activities for the period June 1, 2011 through April 26, 2013. Background The Pember Library and Museum is located …

https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285

Alden Central School District – Fuel Management (2024M-90)

… The Transportation Supervisor did not update fuel prices in the system and the bills were calculated based on the outdated prices resulting in billing errors totaling $9,176. Officials did not …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90

Main-Transit Fire Department – Credit Cards (2024M-77)

… $70,042 were not adequately supported, and $62,903 in discretionary purchases did not follow any specific … action. Appendix B includes our comments on issues raised in the Department’s response. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0

DiNapoli Releases Municipal Audits

… Princetown No. 5 Fire District , Town of Scio, Town of Sheridan and the Snyder Fire District . “In today’s fiscal … the cash necessary to finance these projects. Town of Sheridan – Cellular Phones (Chautauqua County) The board did … Princetown No 5 Fire District Town of Scio Town of Sheridan and the Snyder Fire District …

https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0