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City of Rensselaer – Accounting Records and Reports (2023M-26)

… Rensselaer (City) officials maintained complete, accurate and timely accounting records and reports to allow the Common Council (Council) to effectively manage financial operations and capital projects. Key Findings City officials did not … of Rensselaer City officials maintained complete accurate and timely accounting records and reports to allow the Common …

https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26

Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)

… (BOCES) officials maintained complete and accurate capital asset records. Key Findings  BOCES’ capital asset records were incomplete and inaccurate. The … with the requirements of, and did not comply with, BOCES’ capital asset policies (asset policies).As a result, the …

https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capital

Hammond Fire District – Board Oversight (2024M-151)

… requires each Board member to complete fiscal training in a timely manner. One Board member has not yet completed …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151

Village of Catskill – Accounting Records and Reports (2024M-66)

… of Catskill (Village) Clerk-Treasurer maintained complete and accurate accounting records and timely reports. Key Findings  The Clerk-Treasurer did not maintain complete and accurate accounting records and did not provide timely, … of Catskill Village ClerkTreasurer maintained complete and accurate accounting records and timely reports …

https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66

Town of West Seneca – Audit Follow-Up (2019M-195-F)

… Review The purpose of our review was to assess the Town of West Seneca’s (Town’s) progress, as of December 2024, in … our recommendations in the audit report Town of West Seneca – Capital Project Management (2019M-195), … The purpose of our review was to assess the Town of West Senecas Towns progress as of December 2024 in …

https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-f

Port Washington Union Free School District – Payroll (2025M-38)

… a total of $19 million during the audit period. Audit Summary We examined compensation totaling $449,510 that was …

https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38

State Comptroller DiNapoli Releases Municipal & School Audits

… Therefore, calculation errors went undetected and resulted in erroneous and missed payments. Of the 41 employees … $66,036 were not calculated correctly, which resulted in errors totaling $20,157. The audit identified that four … recreational and educational programs and determined that in-person collections totaling $130,568 were not recorded in …

https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits

City of New Rochelle - Elevator Inspections (2018M-62)

… complete report - pdf] Audit Objective Determine whether the City Bureau of Buildings (Bureau) officials ensured that … as required by the New York State Uniform Fire Prevention and Building Code (Code) or the City of New Rochelle’s (City) … of these property owners. Bureau officials did not follow up on violations/ deficiencies on the inspection reports …

https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62

Outstanding Violations (Follow-Up)

… inspectors found the conditions had not been corrected and continued to pose an immediate threat to life and safety. The objective of our follow-up was to assess the … the four prior recommendations, two have been implemented and two have been partially implemented. Key Recommendation …

https://www.osc.ny.gov/state-agencies/audits/2014/10/15/outstanding-violations-follow

Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)

… has a population of 630 residents. The Town is governed by an elected five-member Town Board comprising the Town …

https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237

State Comptroller DiNapoli Releases Municipal Audits

… the following local government audits have been issued. City of Elmira – Audit Follow Up (Chemung County) A prior … remit money in a timely manner. In fact, the tax collector’s records were insufficient to determine whether she … 1, 2018 and $17,068 as of December 4, 2019. Find out how your government money is spent at Open Book New York . Track …

https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits

Town of Western - Supervisor’s Records and Reports (2022M-184)

… and did not file required annual financial reports. As a result, the Town Board’s (Board’s) ability to monitor the Town’s financial operations and make sound … not have accurate financial records and has been unable to obtain bonding for a capital project. In addition, the …

https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184

Afton Central School District – Fund Balance Management (2023M-18)

… School District (District) Board of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the … they levied more taxes than needed to fund operations and were not transparent with taxpayers. The Board annually …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18

Sullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)

… loan program Program in accordance with established policy guidelines guidelines and ensured businesses complied with …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolving

Town of Morehouse – Records and Reports (2021M-182)

… Town Supervisor (Supervisor) maintained complete, accurate and timely financial records and reports. Key Findings The Supervisor did not maintain the Town’s accounting records and reports in a complete, accurate, up-to-date or … Town Supervisor Supervisor maintained complete accurate and timely financial records and reports …

https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182

Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)

… balance during our audit fieldwork, this pattern continued in the 2021-22 budget. Annually appropriating fund balance that is not needed to finance operations is, in effect, a reservation of fund balance not provided for by statute, resulting in higher than necessary tax levies. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-management

Wayne County Probation Department – Restitution Payments (S9-20-6)

… the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key Findings Department officials did not … checks totaling $618 were not properly followed up on and officials did not always make reasonable efforts to …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6

Contract with Daytop Village, Inc. (Follow-Up)

… in our initial report. Key Findings OASAS officials have made progress in addressing the matters identified in … prior audit recommendations, one was implemented, and two have been partially implemented. Key Recommendations … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …

https://www.osc.ny.gov/state-agencies/audits/2013/04/10/contract-daytop-village-inc-follow

Chemical Dependency Program Payments to Selected Contractors in New York City (Follow-Up)

… of implementation of the seven recommendations included in our initial audit report, Chemical Dependency Program Payments to Selected Contractors in New York City (Report 2007-S-60). Background Our initial … of alcohol and substance abuse. We audited $8.4 million in payments made to the two contractors, and found that …

https://www.osc.ny.gov/state-agencies/audits/2013/04/10/chemical-dependency-program-payments-selected-contractors-new-york-city-follow

Selected Aspects of the Dam Safety Program (Follow-Up)

… policy for inspection frequency was not consistent with its actual practice at that time. In addition, Dam …

https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-aspects-dam-safety-program-follow