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Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… Justice Court has two Justices, a Court clerk and an assistant Court clerk. The Justices collected $565,801 in … should ensure that the duties of the Court clerk and assistant Court clerk are adequately segregated. Where it is …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Village of Painted Post , Town of Schaghticoke and City of Yonkers . "In today’s … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of Village of …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… accurately record, remit and report detailed clerk fees for 21 of the 24 months reviewed; deposit clerk fees and real … supported, properly authorized, approved before payment, for valid purposes or properly reported to the board. … totaling $1.7 million and determined: none were reviewed for sufficient budget appropriations, which could result in …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsTax Cap Compliance
Find information on Tax Cap Compliance below
https://www.osc.ny.gov/local-government/property-tax-cap/tax-cap-complianceMinority- and Women-Owned Business Enterprises (MWBEs)
… intent to increase our annual participation. Get Certified In order to take advantage of the State’s MWBE program, you … The Emerging Manager Program helps ensure that MWBEs in the financial arena have opportunities to do business with … andor womenowned businesses through a variety of programs In fact in some cases state agen …
https://www.osc.ny.gov/state-vendors/resources/minority-and-women-owned-business-enterprises-mwbesTown of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… April 30, 2016. Background The Town of Moira is located in Franklin County, contains the Village of Brushton within its borders …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Village of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… complete report – pdf] Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured compensation received by the Clerk-Treasurer was consistent with his individual … Determine whether the Village of Ocean Beach Village Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79Wheelerville Union Free School District – Fund Balance (2016M-9)
… our audit was to review the District’s financial condition for the period July 1, 2011 through June 30, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $4.4 million. … funded the capital reserve with no established plans for it. Key Recommendations Ensure that the amount of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9Opinion 88-45
… a predetermined amount. The county would be permitted to draw against the entire amount of the line all at once or in … types of obligations a municipality is authorized to issue for any object or purpose. It further directs that the … finance all or part of the cost of any object or purpose for which serial or sinking fund bonds may be issued. That …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Town of Victory – Justice Court (2013M-66)
… internal controls over the Court’s financial operations for the period January 1, 2012, to February 1, 2013. … and timing of deposits and the recording and accounting for the Court’s moneys. However, we found that: The Justices … bank reconciliations and analyses of Court liabilities for comparison with available cash. Use a formal review …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… report – pdf] Audit Objective Determine whether Jefferson-Lewis-Hamilton- Herkimer-Oneida Board of Cooperative …
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesSpringville-Griffith Institute Central School District – Financial Management (2015M-221)
… Central School District is located in the Towns of Aurora, Boston, Colden, Collins and Sardinia in Erie County …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialMarcellus Central School District – Procurement (2016M-230)
… Purpose of Audit The purpose of our audit was to evaluate the … 31, 2016. Background The Marcellus Central School District is located in the Towns of Camillus, Marcellus, Onondaga, … operates three schools with approximately 1,750 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230Keeseville Volunteer Fire Department – Financial Operations (2017M-100)
… recorded and reported and Department money was safeguarded for the period January 1, 2015 through January 31, 2017. … not review the bank statements and canceled check images for the bank accounts managed by the Treasurer and Fire … or deposit money received from fundraisers and lounge sale, and deposits totaling approximately $158,300 were not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operationsVillage of Alfred – Information Technology (2017M-236)
… period June 1, 2015 through July 7, 2017. Background The Village of Alfred is located in the Town of Alfred in … Village of Alfred Information Technology 2017M236 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Town of Sharon – Fund Balance (2017M-271)
… whether the Board ensured that fund balance was reasonable for the period January 1, 2016 through December 31, 2017. … Town Board. Operating funds’ budgeted appropriations for 2018 total approximately $916,500. Key Findings Town-wide … residents. Adopt budgets that include realistic estimates for expenditures. Develop and adopt comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271Clyde-Savannah Central School District – Financial Condition (2015M-338)
… in Seneca County. The District, which operates two schools with approximately 840 students, is governed by an elected … reserved are necessary, reasonable and in compliance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338Babylon Union Free School District – Financial Condition (2015M-323)
… our audit was to review the District’s financial condition for the period July 1, 2014 through August 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $48.8 … limits. The District did not have proper documentation for the establishment and use of three of its four reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Margaretville Central School District – Fund Balance (2015M-55)
… Ensure that the amount of the District’s unrestricted fund balance is in compliance with Real Property Tax Law statutory … limits and reduce the amount of unrestricted fund balance in a manner that benefits District taxpayers. Such … Margaretville Central School District Fund Balance 2015M55 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55Wrights Corners Fire Company, Inc. – Treasurer’s Records and Reports (2026M-12)
Did the Wrights Corners Fire Company Inc Company Treasurer Treasurer maintain complete financial records in a timely manner
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/06/05/wrights-corners-fire-company-inc-treasurers-records-and