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Lake George Fire Company - Cash Receipts (2015M-216)
… George Fire Company is a volunteer organization located in the Village of Lake George, Warren County. The Company, … audit committee. Consider the use of credit cards in place of debit cards or preauthorize purchases so the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… in 1929, located in the Town of Hamlin, Monroe County. The Department, which is governed by an eight-member … provides fire protection services to the Towns of Hamlin, Kendall and Clarkson. For 2013, revenues totaled $147,989 and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialCameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… Purpose of Audit The purpose of our audit was to determine if Department controls were … The Cameron Volunteer Fire Department is located in Steuben County and contracts with the Towns of Cameron and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overLivonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
… the Town of Livonia in Livingston County and provides fire protection services to the Town. The Company’s administrative … Treasurer has not filed the required annual foreign fire insurance report for 2012 with OSC. Key Recommendations … oversight. Maintain records relating to foreign fire insurance moneys and file the annual report. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001Delaware County – Third-Party Contractual Services (2014M-287)
… did not publically disclose potential financial interests in contracts prior to 2014. Key Recommendations Amend the …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Delaware County – Vehicle Usage and Disposal (2014M-258)
… August 15, 2014. Background Delaware County is located in eastern New York State and has a population of …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258Town of Shandaken – Employee Compensation and Benefits (2017M-289)
… 31, 2017. Background The Town of Shandaken is located in Ulster County. The Town is governed by an elected … were overcharged by $724. A former employee who retired in 2017 received, used and was paid for leave time to which …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… adequately performed the duties as chief financial officer for the period January 1, 2015 through October 2, 2017. Background The Town of Carlton is located in Orleans County and has a population of … complete and accurate accounting records and deposit all money in a timely manner. Submit annual financial reports …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… Purpose of Audit The purpose of our audit was to determine whether … maintained general fund unrestricted fund balance close to the 4 percent statutory limit. The District retained an …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementContract #C001191 – Leadership Development Program for OSC
… Information, as it becomes available, will be available for download through the following links: Draft Contract , …
https://www.osc.ny.gov/procurement/contract-c001191Yates County – Sexual Harassment Prevention Training (S9-23-07)
… (SHP Training). Key Findings SHP Training was provided to employees and elected officials. However, of the 45 total … Key Recommendation County officials should continue to monitor the completion of annual SHP Training by all … officials generally agreed with our recommendation and have indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/county/2023/09/22/yates-county-sexual-harassment-prevention-training-s9-23-07Hornell City School District - Financial Management (2019M-38)
… the practice of appropriating fund balance that is not needed or used to fund operations. Review reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38True North Rochester Preparatory Charter School - Information Technology (2019M-148)
… did not adopt adequate IT policies or a disaster recovery plan. School officials did not provide IT security awareness … IT policies and procedures and a disaster recovery plan. Provide security awareness training to staff and …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/10/18/true-north-rochester-preparatory-charter-school-information-technologyNortheast Central School District - Payroll (2018M-140)
… Board-approved contracts. Noteworthy Achievements Except for a few minor discrepancies, which we discussed with … auditing techniques (CAATs) to review payroll records for all employees paid during the audit period. District … to segregate duties and provide oversight. There were no recommendations as a result of this audit. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/northeast-central-school-district-payroll-2018m-140West Valley Central School District - Financial Management (2018M-7)
… fund balance that was not used to finance operations and adopting budgets that overestimated appropriations by … levels which has resulted in reserves being overfunded and not being used. Key Recommendations Adopt budgets that … estimates. Reduce reserve funds to reasonable levels and use the money in the debt reserve to pay the related …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/06/west-valley-central-school-district-financial-management-2018m-7DiNapoli: Service-Providing Industry Sectors Dominate State's 21st Century Economy
… statewide (including New York City) was $95,152, nearly 26% higher than the average annual pay ($75,590) for all jobs …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-service-providing-industry-sectors-dominate-states-21st-century-economyState Comptroller DiNapoli Releases Municipal Audits
… not receive $24,239 that they should have. Fairview Fire District – Payroll and Leave Accruals (Dutchess County) District officials did not ensure all employee payroll … for these duties. As a result, auditors determined that district officials made payroll calculation errors totaling …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsOpinion 88-22
… the opinion. SEWER DISTRICTS -- Construction (inclusion of park facilities as district expenses) PARK DISTRICTS -- Use (restrictions on nonresidents) PARKS … of fees) TOWN LAW, §§198, 202: The cost of construction of park facilities undertaken solely for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-88-22XI-A.1 Purchasing Process Overview – XI-A. Purchasing
… guidance to Business Units about the procurement process in the Statewide Financial System. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1-overviewState Comptroller DiNapoli Releases School Audits
… to interviews with district personnel and inspection of certain documents related to the issues identified in the … has made minimal progress implementing corrective action. Of the eight audit recommendations, six recommendations were … to interviews with district personnel and inspection of certain documents related to the issues identified in the …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits-0