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Norwich City School District - Fund Balance Management (2018M-198)

… fund balance deficit. Ineffectively budgeted each year for various known expenditures and revenues. Developed a …

https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198

Village of Nelliston - Payroll and Accounting Records (2018M-162)

Determine if salarieswages were accurately paid if leave accruals were adequately monitored and if the ClerkTreasurer maintained complete financial records

https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162

Walton Fire Department – Financial Operations (2017M-242)

… Purpose of Audit The purpose of our audit was to determine if officials provided adequate oversight of financial activities to ensure that resources were properly safeguarded for the … and provides fire protection and other emergency services to the Walton Fire District residents. The Department is …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242

Town of North Salem - Agricultural Exemptions (2018M-194)

… Granted three agricultural exemptions with assessed values of $543,390. Two of these exemptions lacked proper documentation and the … calculated. Key Recommendations Ensure property owners submit an initial or renewal application, when …

https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194

Springs Union Free School District - Payroll (2018M-222)

… Key Findings Two teacher assistants were not paid in accordance with their collective bargaining agreement … and implement procedures to ensure that employees are paid in accordance with contracts and CBAs. Implement and enforce …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222

Livingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)

… report - pdf] Audit Objective Determine whether the Board and District officials implemented cost-effective measures to control expenditures. Key Findings The Board shared the Superintendent and Business Administrator … Determine whether the Board and District officials implemented costeffective …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/livingston-manor-central-school-district-cost-effective-expenditure

County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)

… Development Agency is an independent public benefit corporation created to promote, develop, encourage and assist … has no formal process to compare current and projected jobs at the time of application to the reported number of jobs actually retained and created. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loan

Bolton Central School District - Fund Balance Management (2018M-249)

… 13 percent from 2015-16 through 2018-19. The unemployment insurance reserve was overfunded and the retirement …

https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249

Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)

… whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties … to meet eligibility requirements. Report the transfer of property with agricultural exemptions to the County and … whether the Assessor properly administered select real property tax exemptions …

https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215

State Comptroller DiNapoli Releases Municipal Audits

… (Yates County) The assessor granted 850 non-New York STAR property tax exemptions for non-municipal-owned property …

https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits

Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)

… report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax … senior citizen, veteran and other exemptions. The Assessor: Granted exemptions without applications, renewal … resolution, one granted exemption. Key Recommendations The Assessor should: Ensure granted exemptions are authorized, …

https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216

Town of Barker – Justice Court Operations (2016M-422)

… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations … is governed by an elected five-member Town Board, has a Justice Court with one elected Justice. In 2015, the Court … Town of Barker Justice Court Operations 2016M422 …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422

Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)

… required. Ensure the Treasurer filed the District’s AFRs for fiscal years 2017 through 2023 in a timely manner. Key …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024m

Matter of Merton Simpson v. Department of Civil Service

… are African-American or Hispanic may be entitled to part of settlement proceeds from the Matter of Merton Simpson v. Department of Civil Service. Background … are AfricanAmerican or Hispanic may be entitled to part of settlement proceeds from the Matter of Merton Simpson …

https://www.osc.ny.gov/unclaimed-funds/claimants/matter-merton-simpson-v-department-civil-service

City of Rome – Physical Accessibility to Programs and Services (S9-24-40)

… the City Hall, such as accessible parking spaces located on the closest accessible route and signs identifying van …

https://www.osc.ny.gov/local-government/audits/city/2025/02/28/city-rome-physical-accessibility-programs-and-services-s9-24-40

City of Batavia – Physical Accessibility to Programs and Services (S9-24-43)

… physical accessibility for the 21 components identified in this report. City officials agreed with our findings and …

https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-batavia-physical-accessibility-programs-and-services-s9-24-43

Inspecting Highway Bridges and Repairing Defects (Follow-Up)

… our initial audit report, which was issued on Report April 26, 2013, our objective was to determine whether the New York … not always notified of red flags within one week, as required. Furthermore, the initial evaluations and …

https://www.osc.ny.gov/state-agencies/audits/2014/06/25/inspecting-highway-bridges-and-repairing-defects-follow

KIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)

… collected tuition, and deposited and recorded collections in a timely manner. Key Findings School officials and staff … we reviewed. However, they did not deposit collections in a timely manner. Officials and staff did not: Deposit and … Because School officials did not deposit collections in a timely manner, the School did not have access to the …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collections