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Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)

… Purpose of Audit The purpose of our audit was to evaluate reserve fund management … County and is governed by an elected seven-member Board of Education. The District currently operates one school with …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extra

Town of Butternuts – Highway Facility Capital Project (2021M-94)

… shed capital project (Project). Key Findings The Board was not fully transparent in planning and could have improved its monitoring of the Project. As a result, total costs to complete the highway garage exceeded the maximum estimated …

https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94

Town of Eastchester – Parking Ticket Collections (2012M-246)

… Purpose of Audit The purpose of our audit was to examine the Court receivables for parking … January 1, 2010, to May 31, 2012. Background The Town of Eastchester is located in Westchester County and has a …

https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246

State Comptroller Releases Municipal Audits

… today announced the following local government audits have been issued. Town of Delhi – Pool Project Donations and … date was December 2017 but was completed in October 2020. Find out how your government money is spent at Open Book New York …

https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-audits

Yorkshire-Pioneer Central School District – Financial Management (2015M-352)

… The Yorkshire-Pioneer Central School District is located in the Towns of Arcade, Eagle, Java, Sheldon and Wethersfield in Wyoming County; Farmersville, Freedom, Machias and Yorkshire in Cattaraugus County; Holland and Sardinia in Erie County; …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352

Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)

… Background The Salem Central School District is located in Washington County and is governed by the Board of … closing out inactive clubs and the remittance of cash in a timely manner. Ensure the central treasurer and faculty …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroom

Belleville-Henderson Central School District – Financial Condition (2016M-46)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … Board has not developed a written plan that communicates to taxpayers the optimal funding levels or conditions under … Return any excess funds in the tax certiorari reserve to the unrestricted fund balance in the general fund. … …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46

Letchworth Central School District – Financial Management (2013M-332)

… Letchworth Central School District (District) is located in the Towns of Castile, Eagle, Gainesville, Genesee Falls, Pike, Warsaw and Wethersfield in Wyoming County. The District is governed by an elected … budgeting practices generated approximately $3.9 million in operating surpluses. Although District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332

East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)

… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period … approximately $26.5 million. Key Findings The Board did not adopt budgets based on historical or known trends. As of … percent of the 2015-16 budget. District officials did not have written policies and procedures governing separation …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-and

Buffalo City School District – Special Education and Grant Administration (2017M-73)

… when NYSED released updated NRT rates. The District does not include assistive technology purchases or rentals in …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administration

County of Putnam – Recreation and Golf Course Collections (2024M-50)

… corrective action. Appendix B includes our comment on an issue raised in their response. … Determine whether …

https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50

Village of Sloan – Clerk-Treasurer (2024M-109)

… and reported financial transactions accurately and in a timely manner. Key Findings Although the … may have made financial decisions with inaccurate and out-of-date financial information. Specifically: Collections … six weeks after month-end, were not accurate. For example, the general fund cash balance was repeatedly …

https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109

Rush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)

… did not ensure that credit card charges were reconciled in a timely manner and audited, as required, prior to payment. We reviewed 680 credit card and purchase card … totaling $144,142 were paid prior to audit and approval by the claims auditor. 355 charges totaling $104,258 required …

https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0

Town of Leicester – Financial Management (2025M-2)

… [read complete report – pdf] Audit Objective Determine whether the Town of Leicester (Town) Board (Board) effectively managed fund …

https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2

Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)

… action. Appendix C includes our comments on issues raised in the District’s response letter. … Determine whether Island …

https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoring

DiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter

… at the end of the third quarter of State Fiscal Year 2024-25. For the three-month period ending Dec. 31, 2024, Fund investments returned an estimated -0.14%. … will face continued uncertainty in the months ahead with the potential for tariffs and geopolitical issues …

https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarter

State Comptroller DiNapoli Releases Municipal Audits

… Thomas P. DiNapoli today announced the following local government audits were issued. Auditors conducted … towns and villages across the state to assess whether local officials adequately considered the impact of the … fiscal year budgets. Below are the findings of some of the communities reviewed: Adequacy of 2021 Budgets – Town of Big …

https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits