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Oversight of Public Water Systems (2017-S-45) - Supplemental Maps of Unregulated Contaminants
… Contaminants Click on each county for a supplemental map showing the proportion of selected contaminants. Albany …
https://www.osc.ny.gov/state-agencies/audits/oversight-public-water-systems-2017-s-45-supplemental-maps-unregulated-contaminantsOperational Advisory No. 15
… Subject: Cash Advances Guidance: The Office of the State Comptroller … Section 10 of the Guide to Financial Operations regarding Cash Advances. Chapter VII – State Revenues and Appropriated Loan Receivables Section 10 – Cash Advances A – Cash Advance Overview B – Establishing and …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/15-gfo-update-cash-advancesCity of Peekskill – Financial Condition (2014M-105)
… Purpose of Audit The purpose of our audit was to examine the City’s financial condition to determine if City officials were effectively managing the …
https://www.osc.ny.gov/local-government/audits/city/2014/06/20/city-peekskill-financial-condition-2014m-105Plainview-Old Bethpage Central School District - Retiree Health Insurance (2018M-148)
… Audit Objective Determine whether the District is paying health insurance premiums for deceased retirees or their dependents. Key Findings The District did not pay health insurance premiums for deceased retirees or their … of all retirees and their spouses and dependents receiving health insurance coverage. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/plainview-old-bethpage-central-school-district-retiree-health-insuranceYorkshire-Pioneer Central School District – Financial Management (2015M-352)
… Freedom, Machias and Yorkshire in Cattaraugus County; Holland and Sardinia in Erie County; and Centerville in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Belleville-Henderson Central School District – Financial Condition (2016M-46)
BellevilleHenderson Central School District Financial Condition 2016M46
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Letchworth Central School District – Financial Management (2013M-332)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management for the period … of fund balance in each of the last five fiscal years to reduce the tax levy, the Board over-estimated expenditures … officials also used some of the annual operating surpluses to fund eight general fund reserves and one debt reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… The East Rochester Union Free School District is located in the Towns of East Rochester, Perinton and Pittsford in Monroe County. The District, which operates two schools … relate to the fiscal year that they are recorded in and avoid recording invalid encumbrances that result in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andBuffalo City School District – Special Education and Grant Administration (2017M-73)
… Purpose of Audit The purpose of our audit was to review the District’s process for claiming Excess Cost Aid and billing nonresident … The Buffalo City School District is located in the City of Buffalo in Erie County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationSalem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… audit was to assess internal controls over extra-classroom activity funds for the period July 1, 2012 through June 30, … policies and procedures for the extra-classroom activity fund. The audit identified that no training was … following items: profit and loss statements, up-to-date activity ledgers, and inventory control forms when needed to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomVillage of Painted Post – Board Oversight (2017M-92)
… October 24, 2016. Background The Village of Painted Post is located in the Town of Erwin in Steuben County and … Village of Painted Post Board Oversight 2017M92 …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
Genesee Valley Central School District Reserve Accounts and ExtraClassroom Activities 2014M56
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraTown of Butternuts – Highway Facility Capital Project (2021M-94)
… The Board was not fully transparent in planning and could have improved its monitoring of the Project. As a result, … but later added as a $60,000 change order, which should have been competitively bid in accordance with New York State …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94State Comptroller Releases Municipal Audits
… government audits have been issued. Town of Delhi – Pool Project Donations and Disbursements (Delaware County) The board did not properly manage pool project donations or disbursements. The board also … signed them. Village of Little Valley – Capital Project Management (Cattaraugus County) The board properly planned …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsTown of Eastchester – Parking Ticket Collections (2012M-246)
… to May 31, 2012, Town employees issued over 23,600 parking tickets and the Town collected approximately $806,000 in … Court still had $1.89 million in cumulative unpaid parking tickets outstanding as of May 31, 2012. This included 10,599 unpaid parking tickets totaling $851,906 that have been outstanding for more …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246Town of Gorham – Procurement (2024M-7)
… (Town) officials made procurements in accordance with Town policy, statutory requirements and good business practices. … always procure goods and services in accordance with Town policy, statutory requirements and good business practices. … bid. Officials also did not comply with purchasing policy requirements for 41 purchases totaling $1.4 million. …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7Rye City School District – Payroll (2024M-2)
… officials did not budget for approximately $600,000 of incurred overtime, and generally recorded it as salaries. As a result, residents are not being made aware of what the District expects to incur in overtime costs and … for their positions for the audit period and reviewed all of their time records and payments totaling $428,220 and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Town of Leicester – Financial Management (2025M-2)
… of Leicester (Town) Board (Board) effectively managed fund balance. Key Findings The Board did not effectively manage the Town’s fund balance and continued to unrealistically estimate revenues … (2015M-158), released November 2015), adopt written fund balance or reserve policies and did not properly establish …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… School District (District) officials maintained complete and accurate inventory records for and monitored the District’s capital assets. Key Findings … School District District officials maintained complete and accurate inventory records for and monitored the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringCounty of Putnam – Recreation and Golf Course Collections (2024M-50)
… (Golf Course) recorded, deposited, remitted and reported collections accurately and in a timely manner and whether the collections were supported. Key Findings The County’s … not always record, deposit, remit documentation and report collections accurately and in a timely manner. As a result, …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50