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Pearl River Union Free School District – Competitive Procurement (2015M-363)
… 1, 2014 through November 13, 2015. Background The Pearl River Union Free School District is located in the Town of … Pearl River Union Free School District Competitive Procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Milford Central School District – Financial Condition (2016M-87)
… Towns of Hartwick, Laurens, Maryland, Middlefield, Milford and Westford in Otsego County. The District, which operates … to budget for certain revenues they consistently received and they also consistently overestimated various … Reduce the amount of unrestricted fund balance and use the excess funds in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87Southern Cayuga Central School District – Financial Management (2015M-224)
… through August 6, 2015. Background The Southern Cayuga Central School District is located in the Towns of Venice, … Southern Cayuga Central School District Financial Management 2015M224 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224Village of Newport – Financial Management (2017M-12)
Village of Newport Financial Management 2017M12
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12Medina Central School District – Reserve Funds (2014M-155)
… Purpose of Audit The purpose of our audit was to examine the District’s reserve funds and selected … million. Key Findings Certain reserve funds do not adhere to statutory requirements and certain reserve funds have … for the annual budget and monitor financial activity to ensure that operations closely mirror the budget. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/medina-central-school-district-reserve-funds-2014m-155Village of Cayuga Heights – Board Oversight (2014M-292)
… was to review the Board’s oversight of Village operations for the period June 1, 2013 through June 30, 2014. Background … seven-member Village Board. Budgeted appropriations for the 2014-15 fiscal year total approximately $6.2 million. Key Findings Accounting records are not reconciled …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292Village of Cambridge – Payroll (2015M-74)
… Purpose of Audit The purpose of our audit was to determine if Village officials established effective … Key Recommendations Implement compensating controls to address the lack of segregation of duties within the … Ensure that all pay rates and the compensation paid to employees are properly authorized and approved. Ensure …
https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74Town of Barker – Justice Court Operations (2016M-422)
… of Audit The purpose of our audit was to examine the Court’s financial operations for the period January 1, 2015 … by an elected five-member Town Board, has a Justice Court with one elected Justice. In 2015, the Court reported revenues totaling approximately $75,000. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422Town of Windsor – Information Technology (2017M-44)
… Purpose of Audit The purpose of our audit was to review the Town’s information technology … 1, 2015 through December 27, 2016. Background The Town of Windsor is located in Broome County and is governed by a … Town of Windsor Information Technology 2017M44 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-windsor-information-technology-2017m-44Ellicottville Central School District – Purchasing (2014M-177)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the … than statutory requirements for purchases subject to competitive bidding. The purchasing agent was not provided … Annually review, update as needed and distribute to officials and staff involved with the purchasing process …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Dryden Central School District – Financial Condition (2013M-396)
… Review all reserve balances and determine if the amounts reserved are necessary, reasonable and in compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Town of Enfield – Purchasing (2016M-377)
… our audit was to evaluate the Town’s purchasing practices for the period January 1, 2015 through August 15, 2016. … Town Board. The Town’s 2016 budgeted appropriations for its general and highway funds totaled approximately … Key Findings Town officials did not seek competition for professional services. Town officials did not obtain the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… internal controls over extra-classroom activity funds for the period of July 1, 2012 through October 31, 2013. … with approximately 885 students. Budgeted appropriations for the 2013-14 fiscal year total $18.8 million. Key Findings … The District lacks appropriate policies and procedures for the extra-classroom activity fund. A faculty auditor had …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomPainted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
… 1, 2015 through July 27, 2016. Background The Painted Post Fire Department provides fire protection services for the Villages of Painted Post and Riverside in Steuben County. The Department is … Painted Post Fire Department Cash Receipts and Disbursements 2016M312 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursementsState Comptroller DiNapoli Releases Municipal Audits
… and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Pension Fund Valued at $283.9 Billion at End of First Quarter
… New York State Comptroller Thomas P. DiNapoli announced today. For the three-month period ending June 30, Fund … New York State Comptroller Thomas P DiNapoli announced today For the threemonth period ending June 30 Fund …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-pension-fund-valued-283-point-9-billion-end-first-quarterDiNapoli Releases Municipal Audits
… official. Town of Poland – Internal Controls Over Vehicle Fuel Inventory (Chautauqua County) The town does not maintain perpetual inventory records to show the amount of fuel remaining in inventory at any given time and it does not … not taken measures to provide physical security over the fuel supply. Auditors determined that approximately 7,100 …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-audits2022 Virtual Lunar New Year Celebration
… DiNapoli hosted his 10 th annual Lunar New Year event in celebration of the Year of the Tiger with prominent Asian … Political Director of the Retail, Wholesale & Department Store Union. The live stream of the event has ended, but the … hosts one of the largest Lunar New Year celebrations in the State, drawing thousands of people to the area for its …
https://www.osc.ny.gov/events/2022-lunar-new-year-celebrationVillage of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… collection, recording, reconciliation, and enforcement of parking ticket fines. The Village does not participate in the … participating, the Village could potentially increase its parking fine revenues by nearly $23,000. The Court’s case … Establish policies and procedures for the collection of parking tickets that include the segregation of incompatible …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Lyndonville Central School District – Financial Condition (2016M-143)
Lyndonville Central School District Financial Condition 2016M143
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143