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Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… supported to allow officials to determine whether funds were deposited. We found that 462 collections paid by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mRochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… and District officials neglected to use accurate estimates of appropriations to balance the 2018-19 budget, which contributed to an unplanned operating deficit of $27.4 million. The Board failed to adopt a structurally … balanced budgets that: Include realistic estimates of revenues and appropriations based on historical trends or …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningManchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… Central School District (District) officials properly and transparently used capital project resources. Key … another project phase totaling approximately $1.2 million and completed $149,000 in additional work that were not presented to and approved by the voters. The Board did not competitively …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexLivonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… If warranted, establish a capital reserve to accumulate funds for future capital equipment purchases. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Town of Willing – Town Supervisor’s Financial Duties (2021M-68)
… the Office of the State Comptroller (OSC), as required. Bank reconciliations were not always performed by the … to the Town Board (Board), and reports did not include a detail of money received and disbursed as required. Key … Recommendations File AUDs as required. Complete and review bank reconciliations in a timely manner. Prepare and provide …
https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68Millbrook Central School District – Information Technology – User Accounts (2021M-48)
… complete report - pdf ] Audit Objective Determine whether Millbrook Central School District (District) officials … Determine whether Millbrook Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsVillage of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
… with water and sewer Village laws and codes resulting in $29,300 in penalties not being assessed. Implement sufficient … annual audits. The last required audit was conducted in 2016. Key Recommendations The Board should: Ensure the …
https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50Town of Knox – Town Clerk (2020M-72)
… (Clerk) recorded, deposited, disbursed and reported all money collected timely and accurately. Key Findings The Clerk did not record, deposit or disburse all money timely and accurately. The Clerk did not: Deposit 367 … Clerk Clerk recorded deposited disbursed and reported all money collected timely and accurately …
https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72Town of North Collins - Recreation Department Cash Receipts (2020M-68)
… Determine whether Recreation Department Department cash receipts were recorded and …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Town of Fort Edward – Payroll and Leave Accruals (2022M-119)
… Fort Edward (Town) officials ensured that payroll payments and leave accruals were authorized, accurate and supported. Key Findings Payroll payments were not always accurate and supported, and leave accrual benefits were not clearly … Fort Edward Town officials ensured that payroll payments and leave accruals were authorized accurate and supported …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Attica Central School District – Financial Management (2022M-103)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance … Central School District District Board of Education Board and District officials properly managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Truxton Fire District – Board Oversight (2022M-123)
… adequate oversight of District financial activities and did not complete mandatory fiscal oversight training. The … Secretary-Treasurer (Treasurer), which include receiving and disbursing cash, signing District checks and maintaining the accounting records. Audit all District …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Newark Central School District – Employee Benefits (2024M-40)
… did not always accurately calculate separation payments and did not ensure an independent review of separation … performed. Therefore, calculation errors went undetected and resulted in erroneous and missed payments. Of the 41 employees we reviewed, 14 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40Town of Colonie – Physical Accessibility to Programs and Services (S9-24-41)
… report – pdf] Audit Objective Assess whether Town of Colonie (Town) officials could take additional steps to … provided at selected Town facilities. Key Findings Of the 814 applicable physical accessibility components … components at the Public Safety Center, such as a portion of service counters at an accessible height. Four components …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-colonie-physical-accessibility-programs-and-services-s9-24-41Village of Elmira Heights – Claims Auditing (2024M-44)
… Determine whether the Village of Elmira Heights (Village) Board of Trustees (Board) properly audited claims. Key Findings Although New … Section 5-524 requires, with limited exceptions, a village board to audit all claims against a village before payment is …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… officials properly calculated employees’ leave accruals and accurately paid employees’ separation payments. Key … report includes six recommendations to help the Board and District officials improve their practices over employee … officials properly calculated employees leave accruals and accurately paid employees separation payments …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67State Comptroller DiNapoli Statement on 2025 State of the City Address
… P. DiNapoli released the following statement on New York City Mayor Eric Adams' 2025 State of the City address: “New York City is in a better financial … P DiNapoli released the following statement on New York City Mayor Eric Adams 2025 State of the City address …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-2025-state-city-addressTown of Columbia – Physical Accessibility to Programs and Services (S9-24-29)
… report – pdf] Audit Objective Assess whether Town of Columbia (Town) officials could take additional steps to … provided at selected Town facilities. Key Findings Of the 77 applicable physical accessibility components … the Town Clerk’s office, including an accessible portion of the service counter and signs with raised lettering and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-columbia-physical-accessibility-programs-and-services-s9-24-29City of Norwich – Physical Accessibility to Programs and Services (S9-24-35)
… on interior office doors. Nine components at the City Court, such as grab bars in the restroom at the proper length … as a portion of the Code Enforcement service counter and call buttons at an accessible height. Three components at the …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-norwich-physical-accessibility-programs-and-services-s9-24-35City of Auburn – Physical Accessibility to Programs and Services (S9-24-31)
… at an accessible height. Seven components at the Fire Station, such as accessible signs identifying restrooms. Seven components at the Police Station, such as van accessible parking spaces and signs at …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-auburn-physical-accessibility-programs-and-services-s9-24-31