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Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the … 2022-23 financial records and reports, as required by New York State Village Law (Village Law) Section 4-408, Ensure …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11Town of Babylon – Physical Accessibility to Programs and Services (S9-24-30)
… taking additional steps to increase physical accessibility for the 139 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… Board of Cooperative Educational Services (BOCES) officials maintained complete and accurate capital asset records. Key Findings BOCES’ capital asset records were incomplete and inaccurate. …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalHammond Fire District – Board Oversight (2024M-151)
… monitored the District’s financial activities, adopted required policies and completed required training. Key Findings The Board did not adequately … the Board adopted a code of ethics, it did not adopt the required procurement or investment policies, and only one of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151Niagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
… are at increased risk of paying more than necessary for goods and services. Specifically: Thirty-nine of 185 …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … Markets Law (AML).In addition, although the Division had a price accuracy testing policy, the Assistant Director did not conduct any price accuracy tests. As a result, consumers are at increased …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9Village of Catskill – Accounting Records and Reports (2024M-66)
… account balances totaling $1.1 million at May 31, 2023 in the accounting records. Comply with New York State General …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Wallace Fire District – Board Oversight (2024M-126)
… not use competitive methods to purchase a used 2008 brush truck (mini pumper) that cost $175,000. As a result, officials likely purchased a vehicle that was not the most prudent or in the best interest …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Town of West Seneca – Audit Follow-Up (2019M-195-F)
… of West Seneca’s (Town’s) progress, as of December 2024, in implementing our recommendations in the audit report Town of West Seneca – Capital Project … the Town Supervisor (Supervisor). The Board is responsible for the general management and oversight of the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-fPort Washington Union Free School District – Payroll (2025M-38)
… of the District’s total expenditures of $187.3 million for the same period. The District paid 239 clerical, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Opinion 91-47
… should not be considered a part of the probate proceedings for purposes of fixing the filing fee charged by a … pursuant to SCPA, §2402(10)(iv), which section provides for a fee of $60 with respect to an "objection or answer in … should not be considered a part of the probate proceeding for purposes of fixing the filing fee charged by a …
https://www.osc.ny.gov/legal-opinions/opinion-91-47Opinion 91-18
… confidential secretary or bookkeeper. You ask whether it is still the opinion of this Office that there is no prohibited conflict of interest if a supervisor … make such designations (Town Law, §29[15]). The town board is required to fix a reasonable compensation for the services …
https://www.osc.ny.gov/legal-opinions/opinion-91-18State Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. Newark Central … errors totaling approximately $33,203. Lewis County – Purchase Cards Auditors reviewed 366 purchase card charges totaling $229,635 and determined the charges …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsCity of New Rochelle - Elevator Inspections (2018M-62)
… - pdf] Audit Objective Determine whether the City Bureau of Buildings (Bureau) officials ensured that elevators were inspected as required by the New York State Uniform Fire Prevention and Building Code (Code) or the City of New Rochelle’s (City) local law, as applicable. Key Findings …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62Andover Central School District - Financial Management (2018M-145)
… and adopted budgets that overestimated appropriations by a total of approximately $3 million (13 percent) from 2014-15 … officials improperly restricted nearly $1.2 million in a debt reserve in the debt service fund from 2014-15 through 2016-17, which …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Uncollected Penalties (Follow-Up)
… of Agriculture and Markets, Dairy Inspections (2014-S-16) … The objective of our followup was to assess the extent …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followOutstanding Violations (Follow-Up)
… As a result, some Class 1 violations remained open for as long as six months before the Department followed up to … had not been corrected and continued to pose an immediate threat to life and safety. The objective of our follow-up was …
https://www.osc.ny.gov/state-agencies/audits/2014/10/15/outstanding-violations-followAccounts Payable Advisory No. 49
… (SFS) effective April 1, 2018: Chapter Name Description of Change XII.5.F.1 Basis Date New section to address how the … the voucher. Note: This section used to be a part of XII.5.I.2. XII.5.F.4 Selecting the Appropriate Payment Terms … Updated to reflect how payment terms are defaulted and can be changed in the SFS, as well as to explain how the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/49-gfo-updates-basis-date-invoice-received-date-mir-date-and-paymentFriendship Central School District – Fund Balance and Reserves (2022M-55)
… million, exceeding the statutory limit by 20 percentage points. The Board and District officials also overfunded one …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… reports since January 2020 and the 15 submitted reports for 2018 and 2019 were inaccurate and untimely. Although an … to the Board and file AUDs timely. Except as specified in Appendix A, Town officials generally agreed with our … action. Appendix B includes our comment on an issue raised in the Town’s response. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14