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Town of Owasco – Highway Department (2020M-128)
Determine whether Town of Owasco Town officials adequately oversaw highway purchasing planning and interfund charges
https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128Town of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)
… Determine whether the Town of Brookhaven Local Development Corporation Corporation Board of Directors Board properly …
https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021mEast Rochester Union Free School District – Procurement (2022M-56)
… Audit Objective Determine whether East Rochester Union Free School District (District) officials procured goods and … Determine whether East Rochester Union Free School District District officials procured goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56Town of Lake Luzerne – Payroll (2022M-98)
… (Supervisor) ensured payroll payments were accurate and in accordance with Town policies. Key Findings The Supervisor … did not ensure payroll payments were accurate or in accordance with Town policies. Town officials: Did not … the 67 timecards reviewed contained all punches for time in/out. Inaccurately calculated overtime payments to hourly …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Silver Creek Central School District – Financial Condition (2015M-321)
… The Silver Creek Central School District is located in the Towns of Hanover and Sheridan in Chautauqua County and the Town of Brant in Erie County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Village of Greene – Investment Program (2023M-112)
… review the Village’s investment policy, as required by New York State General Municipal Law (GML) Section 39. Key …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… reports submitted to the Board are not accompanied by bank statements or bank reconciliations. Records were incomplete because … the financial activity of the District. Perform monthly bank reconciliations and include these along with a copy of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Penfield Central School District – Financial Management (2015M-162)
… 7, 2015. Background The Penfield Central School District is located in the Towns of Penfield, Brighton, Perinton and … operates six schools with approximately 4,500 students, is governed by an elected seven-member Board of Education. … requirements. Ensure that the school lunch fund budget is balanced and consider using the excessive balance to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Naples Central School District – Online Banking (2015M-143)
… of our audit was to evaluate internal controls related to online banking for the period July 1, 2013 through June 16, … The Board and District officials have established adequate online banking internal controls to ensure sufficient … and Business Manager by email or text every time an online transaction occurs. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Buffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… our audit was to determine whether certain Service Center field employees and an IT vendor were adequately supervised … of Information Technology (IT) and Plant Department field employees and an IT vendor, and an Audio Visual … policies and procedures governing the supervision of field employees from the IT and Plant Departments who work at …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-centerFallsburg Central School District – Financial Condition (2014M-33)
Fallsburg Central School District Financial Condition 2014M33
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33Town of Kirkwood – Justice Court Operations (2016M-414)
… the Court collected more than $1 million in fines, fees, surcharges and bail money. Key Findings The Justices did not …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414Town of New Lisbon – Financial Oversight (2013M-12)
… The Clerk also performed all aspects of collecting and recording taxes and fees paid to her office. All of these …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12Sidney Central School District - Financial Management (2019M-243)
… balances of $381,484 and $563,862, respectively, were excessive. The District’s reported fund balances exceeded its … back unused appropriated fund balances each year and the excessive tax certiorari reserve balance as of June 30, 2019, …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243NY State Comptroller Announces Appointment of Emerging Managers Director
… Manager & MWBE (minority- and women-owned business entities) conference to give investment professionals the … relationships that improved brand recognition and enhanced returns for the largest and most sophisticated asset …
https://www.osc.ny.gov/press/releases/2024/02/ny-state-comptroller-announces-appointment-emerging-managers-directorOpinion 97-19
… as officer and stockholder of insurance agency) GENERAL MUNICIPAL LAW, §§800(3), 801, 803; TOWN LAW, §177: A fire … The interest must be disclosed pursuant to General Municipal Law, §803, but is not prohibited. You ask whether a … 5% or more of the outstanding stock of the agency. General Municipal Law, Article 18 (§800 et seq .) contains provisions …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Comptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits have been issued: Department of Agriculture and Markets: Food … and Contracting Practices (2014-S-19) SUNY officials have generally established good internal controls over procurement and have effectively communicated these procedures to the …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… Resource Corporation (RCCRC) – Establishment of RCCRC and Sale of Property The RCCRC’s establishment met applicable … increased risk that the village paid more than necessary for goods and services or made purchases that were not in the best interest of taxpayers. For example, of the 195 water treatment plant purchases …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… his office completed audits of the Amani Public Charter School , Holland Central School District , Mount Pleasant Central School District and … his office completed audits of the Amani Public Charter School Holland Central School District Mount Pleasant Central …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-auditsSharon Springs Central School District – Fund Balance Management (2022M-100)
… balance to comply with the statutory limit and use excess funds in a manner that benefits District taxpayers. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100