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Massapequa Water District (2014M-100)
… determine if the Board appropriately provided individual life insurance policies to District employees for the period … Key Finding The District currently holds seven individual life insurance policies for its four administrators and 14 full-time employees. GML only authorizes group term life insurance policies for employees of a water district. …
https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100Village of Southampton – Fire Department Length of Service Award Program (2017M-59)
… audit was to determine whether the Village was awarding Length of Service Award Program (LOSAP) service credit to … Village of Southampton Fire Department Length of Service Award Program 2017M59 …
https://www.osc.ny.gov/local-government/audits/village/2017/07/07/village-southampton-fire-department-length-service-award-program-2017m-59Village of Green Island – Water Fund Financial Condition (2015M-237)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the Village’s water … has not developed a multiyear financial or capital plan to address the water fund balance’s deficit, aging … loans. Key Recommendations Develop a financial plan to alleviate the fiscal stress of the water fund. Adopt a …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-green-island-water-fund-financial-condition-2015m-237Village of Springville – Procurement (2016M-330)
… Purpose of Audit The purpose of our audit was to review the Village’s purchasing practices for the period … policy. Key Recommendations Revise the procurement policy to include clear language addressing the procurement of … competition for such services. Require strict adherence to the requirements of the procurement policy. …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-springville-procurement-2016m-330Tompkins County Public Library – Financial Management (2015M-250)
… of Audit The purpose of our audit was to examine the Library’s financial condition and internal controls over Library operations for the period January 1, 2014 through May 31, 2015. Background The Tompkins County Public Library is the central library for the Finger Lakes Library …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250Schodack Central School District - Extra-Classroom Activities (2019M-85)
… and collections and disbursements were properly accounted for. Key Findings The faculty auditor does not review ECA … adequate supporting documentation in a timely manner for all ECA fund collections that are remitted for deposit. Ensure that student treasurers maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/schodack-central-school-district-extra-classroom-activities-2019m-85Village of West Haverstraw - Summer Program (2019M-146)
… made in cash and no receipts were provided at the time of service. Key Recommendation Establish internal controls … Program, including written procedures for the collection of fees. Village officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/village/2019/11/22/village-west-haverstraw-summer-program-2019m-146Village of Red Hook - Procurement and Claims Auditing (2019M-100)
… Determine whether Village officials procured goods and services in compliance with the procurement policy. Determine … include a competitive process for obtaining professional services. Ensure all claims are adequately supported as … Determine whether Village officials procured goods and services in compliance with the procurement policy …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100Town of Westford - Financial Operations Oversight (2018M-196)
… - pdf] Audit Objective Determine whether the Supervisor and the Board provided adequate oversight of financial operations. Key Findings The Supervisor and Board did not properly oversee the processing of the … The Supervisor did not maintain accurate financial records and as a result, did not provide the Board with the necessary …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-westford-financial-operations-oversight-2018m-196Bronxville Union Free School District - Procurement (2018M-46)
… if District officials sought competition for the purchase of goods and services not subject to competitive bidding and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/bronxville-union-free-school-district-procurement-2018m-46Locust Valley Fire District - Conference and Travel Expenditures (2018M-56)
… that conference and travel expenditures are in compliance with the District’s travel policy. Consider revising the … the conference or training. District officials agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56Medina Central School District - Reserve Funds (2019M-165)
… million in four reserves. While not adopted in the Board’s meeting minutes, District officials have developed a plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165State Comptroller DiNapoli Releases Municipal Audits
… Revenue and expenditure estimates were not based on prior years’ actual results or trends and did not contain …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-municipal-auditsMain-Transit Fire Department – Credit Cards (2024M-77)
… totaling $1,125 for cable Internet service, cell phone services and car washes. However, the cardholder did not provide invoices …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… Purpose of Audit The purpose of our audit was to determine if District controls were adequate to ensure that financial activity was properly recorded and … 28, 2014. Background The Sauquoit Fire District No. 1 is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Village of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… was to evaluate the propriety of the Agency’s financial and operational activities for the period October 1, 2012 … public benefit corporation that was established to plan and undertake urban renewal projects in the Village of … department of the Village of Fairport Office of Community and Economic Development, which inappropriately gives the …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196City of Amsterdam – Records and Reports (2013M-266)
… statements. As of September 17, 2013, the City had not yet closed its accounting records, initiated the independent … manner. Ensure that the accounting records are properly closed at year end. Initiate the independent audit and file …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266Cassadaga Valley Central School District – Financial Condition (2013M-249)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and the use of … ending June 30, 2013. Therefore, the District did not need to use the $5.8 million of fund balance that the Board … four of the last five years, totaling $1,100,434, leading to unexpended surplus fund balance exceeding the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249Wyoming County Industrial Development Agency – Payments in Lieu of Taxes (2024M-148)
… period, WCIDA officials calculated PILOT billings for nine wind and solar energy projects, totaling $971,547. We …
https://www.osc.ny.gov/local-government/audits/county/2025/11/21/wyoming-county-industrial-development-agency-payments-lieu-taxes-2024m-148Withdrawing Your Contributions and/or Your Membership – Article 14 Benefits
… less than ten, years of credited service, you may choose to: End your membership and withdraw your accumulated … Leave your contributions in your account and qualify for a retirement benefit when you become eligible. If you choose to withdraw, or you have less than five years of service and …
https://www.osc.ny.gov/retirement/publications/1644/withdrawing-your-contributions-andor-your-membership