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Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls … The Rombout Fire District is a district corporation of the State, distinct and separate from the Town of Fishkill, in Dutchess County. The District is governed by … Rombout Fire District Board Oversight of Financial Activities 2017M88 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88City of Peekskill – Information Technology (2020M-164)
… Peekskill (City) officials ensured information technology (IT) systems were adequately secured and protected against … Officials did not adequately secure and protect the City’s IT systems against unauthorized use, access and loss. Adequate IT policies and a disaster recovery plan were not developed …
https://www.osc.ny.gov/local-government/audits/city/2021/04/01/city-peekskill-information-technology-2020m-164Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… not formally adopt the 2014 budget and the proposed 2014 tax levy exceeded the statutory limit. At the end of 2013, … financial records. Calculate the District’s statutory tax limit and formally adopt the budget. Develop a plan to reduce the amount of fund balance and use the excess tax levy to reduce the tax levy for the 2015 fiscal year. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… towns in Cortland County, five towns in Chenango County and one town in Broome County. The District is governed by a … District operates one school which has about 645 students and 190 employees. The District’s general fund budgeted … almost $1.5 million between the fiscal years ended 2010-11 and 2012-13. Instead, the District used less than $51,000 of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Former Captain of Town of Moriah Ambulance Squad Arrested for Allegedly Stealing Over $14k
… from the Town. “Moran allegedly diverted resources meant to protect his community into his own pocket,” said DiNapoli … said , “Mr. Moran violated the confidence instilled in him by the Town of Moriah Ambulance Squad by disregarding the … of their position at the expense of the community. I applaud the work of the State Police members assigned to …
https://www.osc.ny.gov/press/releases/2025/09/former-captain-town-moriah-ambulance-squad-arrested-allegedly-stealing-over-14kTown of Varick – Water and Sewer Operations (2021M-46)
… of Varick (Town) officials effectively managed the water and sewer districts’ financial operations. Key Findings Town … did not effectively manage most aspects of the water and sewer districts’ financial operations. Officials did not: … budgets over the last three years. Adopt fund balance and reserve policies, formal multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46Debt Approvals for Public Authorities, Municipalities, School Districts and District Corporations
… sale, regardless of limitations on private sales otherwise in law. New York City, Buffalo, Yonkers, Erie County and …
https://www.osc.ny.gov/debt/approvalsMontgomery County – Financial Condition (2013M-234)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition for the period January 1, 2010, to May 31, 2013. Background Montgomery County covers 400 … on appropriating fund balance, a non-recurring revenue, to finance recurring expenditures. Further, in two of the …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/montgomery-county-financial-condition-2013m-234Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… Central School District is located in Franklin, Essex and Clinton Counties. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraTown of Mentz – Board Oversight (2016M-403)
… a population of approximately 2,300. The Town is governed by an elected five-member Town Board. Budgeted appropriations … 2016 tax levy exceeded the property tax cap for that year by $4,260. The Board did not perform annual audits of the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Village of Owego - Board Oversight and Financial Operations (2018M-101)
… internal controls to safeguard money in the custody of the Clerk-Treasurer’s office. Key Findings The Board was … complete financial reports each month. Further, the value of these reports was greatly diminished because accounting … were inaccurate and not prepared for all accounts. Because of ineffective recordkeeping, the certified public accounting …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Town of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… January 1, 2012 through April 30, 2013. Background The Town of Hempstead Sanitary District No. 6 is a special … Town of Hempstead Sanitary District No Six Professional …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246Village of Atlantic Beach - Cash Disbursement (2018M-253)
… Conduct a deliberate and thorough audit of each individual claim and ensure that each claim is sufficiently supported. Ensure compliance with the …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158City of Saratoga Springs – Financial Condition (2012M-201)
City of Saratoga Springs Financial Condition 2012M201
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201Seneca County – Water and Sewer Operations (2017M-4)
… November 1, 2016. Background Seneca County is located in the Finger Lakes region of western New York, has a …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Comptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-1New Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
… did not include any Board members’ initials to indicate they were audited. The remaining 27 claims totaling $298,442 … the Treasurer’s work. Audit and approve all claims before they are paid. Establish procedures to review and certify … District officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/14/new-suffolk-common-school-district-board-oversight-and-local-finance-lawDays Worked – Enhanced Reporting
… Understanding how to establish and calculate the days worked for your employees …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/days-workedLocal Government Ethics
… Session 2015-2016: A.7669 (Magnarelli) – Relates to conflicts of interest of municipal officers and employers; … Relates to conflicts of interest of municipal officers and employers …
https://www.osc.ny.gov/legislation/local-government-ethics-0