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Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… as an affiliate of the Town. Inappropriately used Town funds to pay at least $8,000 for fundraising activities. Did …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits were issued. Briarcliff Manor Union Free School District (Westchester County) Auditors found district … state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsCarthage Central School District – Financial Condition (2014M-138)
… through December 31, 2013. Background The Carthage Central School District is located in the Towns of Champion, Le Ray, … to appropriate levels, if overfunded. … Carthage Central School District Financial Condition 2014M138 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Town of Carlisle – Fund Balance (2017M-106)
… audit was to evaluate the Town’s fund balance management for the period January 1, 2016 through February 7, 2017. … an elected five-member Town Board. Budgeted appropriations for the general and highway funds for 2017 totaled $827,305. Key Findings The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Town of Scriba – Board Oversight (2017M-83)
… Purpose of Audit The purpose of our audit was to determine whether Town … officials used competitive methods when procuring goods and services and complied with statutes related to conflicts … Town officials did not seek competition for purchases from 23 vendors totaling $455,638 and a Board member had a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83Town of Portland – Water Operations (2017M-45)
… of our audit was to review the Town’s water operations for the period January 1, 2014 through January 25, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $2.3 million. Key Findings The Town’s unaccounted-for water over the past two years was approximately 38 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45Pembroke Central School District - Investment Program (2023M-130)
… investment earnings totaling over $153,000 from money on deposit in its 15 bank accounts at two financial …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… The Sayville Union Free School District is located in the Town of Islip, Suffolk County. The District, which is … unexpended surplus funds beyond the statutory limit in each of the five years, 2009-10 through 2013-14. The District overestimated expenditures in its adopted budgets, experienced large operating surpluses …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellularLynbrook Union Free School District – Special Programs (2016M-45)
… Purpose of Audit The purpose of our audit was to determine if the District established effective internal controls over … million. Key Findings The concentration of cash custody and recordkeeping duties gives the Director substantial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… January 23, 2015. Background The Tuckahoe Union Free School District is located in the Town of Eastchester, in … enforce the acceptable use policy. … Tuckahoe Union Free School District Financial Condition and Information …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationChatham Central School District – Financial Management (2023M-11)
… reserves at reasonable levels. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comments on issues raised in the District’s response letter. … audit school chatham …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11City of Amsterdam – Treasurer’s Office Collections (2022M-203)
… report – pdf] Audit Objective Determine whether the City of Amsterdam (City) Controller (Controller) effectively … the accounting records throughout our scope period . As of January 31, 2022, the accounts receivable balances in the … The Controller should provide adequate oversight of the Treasurer’s office collections as required by the City …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Town of Tompkins Fire District – Board Oversight (2023M-33)
… report – pdf] Audit Objective Determine whether the Town of Tompkins Fire District (District) Board of Fire … Commissioners (Board) provided oversight of the District’s financial activities. Key Findings The Board did not … AUD was 435 days late and the 2022 AUD was nine days late. In addition, two certificates of deposit (CDs) totaling …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… and we were unable to locate approximately $31,000 in capital assets, which included tablets, audio equipment, … tools, data storage devices and a gaming console. In addition, we reviewed capital asset records for 130 assets …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalLocal Road Conditions in New York State
… by the Numbers , discussed spending on all roads owned and maintained by local governments, as well as State and federal road aid, and the need for a comprehensive assessment of road …
https://www.osc.ny.gov/local-government/local-road-conditions-new-york-stateHammond Fire District – Board Oversight (2024M-151)
… requires each Board member to complete fiscal training in a timely manner. One Board member has not yet completed …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151Village of Catskill – Accounting Records and Reports (2024M-66)
… account balances totaling $1.1 million at May 31, 2023 in the accounting records. Comply with New York State General Municipal Law Section 30 by filing all required Annual Financial Reports (AFRs) with … annually audit the Clerk- Treasurer’s Records, as required by New York State Village Law 4-408 (e). Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Town of Evans – Employee Benefits (2024M-53)
… by these employees was recorded incorrectly or not at all in the payroll system. Four separation payments totaling …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53Investment Advisory Committee
… by the Comptroller pursuant to Section 423 of the New York State Retirement and Social Security Law. The Investment … Officer Federal Reserve Employee Benefits System Timothy Collins CEO & Senior Managing Director Ripplewood Holdings, …
https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committeeEvergreen Charter School – Credit Card Purchases (2024M-143)
… properly approved or adequately supported, it could result in inappropriate or fraudulent charges or unauthorized … action. Appendix B includes our comments on issues raised in the School’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143