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Dutchess County – Contract Monitoring (2023M-142)
… terms and payments were appropriate and supported. As a result: Various department officials responsible for monitoring and overseeing the contracts approved claims totaling approximately $4.5 … $4.3 million without ensuring that reports provided by the vendor were reviewed before approving the claim. The …
https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142Village of Earlville – Collections (2024M-128)
… recorded and deposited all collections accurately and in a timely manner. Key Findings Although the … accurately recorded collections that we reviewed in the central accounting records, she did not always deposit collections in a timely manner. We also identified that staff in the …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Hewlett Bay Fire District
… over information technology for the period January 1, 2013 through February 28, 2014. Background The Hewlett Bay Fire District is located in the Town of Hempstead in Nassau County, covers … Key Findings The District’s procurement policy does not require competition for the procurement of professional …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtOppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… Purpose of Audit The purpose of our audit was to determine whether the Board adequately managed District finances by adopting …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialBrushton-Moira Central School District – Financial Condition (2015M-340)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2012 through September 30, 2015. … of fund balance or reserves that are not used to finance operations. Ensure that the amount of unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… of our audit was to review internal controls over selected Village operations for the period of June 1, 2011 through December 31, 2012. Background The Village of Valley Stream is located in the Town of Hempstead … Village of Valley Stream Cash Receipts and Selected Village …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mCity of Utica – Parking Violation Enforcement and Collection (2015M-219)
… parking violation operations for the period April 1, 2014 through April 30, 2015. Background The City of Utica is located in Oneida County and has a population of approximately … collected of $356,211. Key Findings The Council has not established sufficient policies for pursuing collection …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… enrollment and billing process for the period July 1, 2012 through September 30, 2013. Background The West Buffalo Charter School, located in the City of Buffalo, Erie County, is governed by a Board … residency. However, we found nine students’ files did not contain the required proof of residency; three instances …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Olean City School District – Financial Management (2016M-210)
… 2016. Background The Olean City School District is located in the City of Olean and the Towns of Olean and Portville in Cattaraugus County. The District, which operates four … balance was not needed in the annual budgets for the past three years because District officials overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Watertown City School District – Financial Condition (2016M-85)
… District’s financial condition for the period July 1, 2014 through October 31, 2015. Background The Watertown City School District is located in the City of Watertown and the Towns of Le Ray, Pamelia, … percent legal limit during the same period. The Board has not developed a written policy that states the optimal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85Village of Savona – Board Oversight (2015M-328)
… 5, 2015. Background The Village of Savona is located in the Town of Bath in Steuben County and has a population of approximately 830. The Village is governed by …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328State Comptroller DiNapoli Releases Local Government Audits
… properly and deposited intact but were not always remitted to the appropriate parties in a timely manner. Town of Howard … did not provide the board with the necessary information to assess the town’s financial position. …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-auditsChild Care Assistance – Federal Funding and New York
… Development Block Grant and the Child Care Entitlement to States. In recent years, pandemic relief funding has also … 2018 represent the shifting of expenses originally applied to the TANF grant in order to meet federal regulations requiring matching or maintenance …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-assistanceDiNapoli: State Pension Fund Valued at $291.4 Billion at End of Second Quarter
… and effective management strongly positions the Fund to ensure that state and local government employees will … by the Fund in 2009 as part of his ongoing efforts to increase accountability and transparency. …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-state-pension-fund-valued-291-point-4-billion-end-second-quarterPride 2022
… LGBTQ movement, while also looking ahead and organizing to overcome barriers that still impede equal rights for all. … Comptroller DiNapoli seeks disclosure of corporate efforts to improve diversity, equity and inclusion, including the …
https://www.osc.ny.gov/pride-2022Greenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… $14,208. Key Recommendations Periodically issue RFPs to solicit competition when seeking professional services. … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsLe Roy Central School District – Reserve Funds (2022M-110)
… unemployment insurance reserve totaled $658,000, enough to pay average annual unemployment expenditures for more than … and indicated they have initiated or planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110East Aurora Union Free School District - Procurement (2023M-125)
… Free School District (District) officials procured goods and services in a competitive manner. Key Findings The Board of Education (Board) and District officials did not always procure goods and services in a competitive manner. Officials did not … Free School District District officials procured goods and services in a competitive manner …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… IT equipment or maintain sufficiently detailed, up-to-date inventory records. The IT inventory list included at … recorded for each device. We reviewed 60 IT devices to confirm the devices were properly inventoried and … Periodically reconcile the fixed asset report to the IT inventory list, follow up on any discrepancies and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentClark Mills Fire District – Controls Over Financial Activities (2014M-315)
… located in Oneida County. The District is governed by an elected five-member Board of Fire Commissioners. The … District funds, which is not authorized by GML. The Board Chair had a prohibited interest in a contract between the District and a corporation where the Treasurer (the Chair’s spouse) is employed as a part-time sales …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315