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Finger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)

… properly managed and monitored the revolving loan fund program. Key Findings The Board did not properly manage and monitor the revolving loan fund program. As a result, the Board cannot ensure the loan … for managing and monitoring the revolving loan fund program. Except as specified in Appendix A, officials …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporation

Warren County Local Development Corporation – Revolving Loan Program (2021M-102)

… agreements were altered, and three loans were made without Board approval. Loan agreements did not have enforcement … to ensure funds were used for appropriate purposes and job creation and/or retention goals were met. Key … policies and procedures outlining actions to take when job creation and/or retention goals are not met. Board …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loan

Town of Saranac – Town Clerk Operations (2019M-33)

… manner. Deposit all collections timely and intact. As of October 31, 2018, $843 in recorded cash collections had not … subsequent investigation, the Clerk was arrested on April 29, 2021 and charged with falsifying business records in the …

https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33

Town of Machias – Supervisor’s Financial Duties (2021M-98)

… report - pdf ] Audit Objective Determine whether the Town of Machias (Town) Town Supervisor (Supervisor) adequately … Although interfund loans must be repaid by the close of each fiscal year, interfund loans have grown from $246,280 in 2015 to almost $1.6 million as of December 31, 2019. The Supervisor also did not: Provide …

https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98

Jefferson County Probation Department – Restitution Payments (S9-20-10)

… complete report - pdf ] Audit Objective Determine whether the Jefferson County (County) Probation Department … officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … Determine whether the Jefferson County County Probation Department Department …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10

Wyoming County Probation Department – Restitution Payments (S9-20-4)

… always make reasonable efforts to locate victims promptly. In addition, officials did not make undisbursed restitution … Appendix B includes our comments on issues raised in the County’s response letter. …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wyoming-county-probation-department-restitution-payments-s9-20-4

Seneca County Probation Department – Restitution Payments (S9-20-7)

… $1,406 were not paid to 11 victims and another $8,147 in undisbursed restitution collected in 2012 or before could have been paid to victims but was not. In addition, officials did not maintain a complete list of …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7

Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)

… overestimated appropriations from 2018-19 through 2020-21 by an average of $2.8 million, or 6.6 percent, and … statutory limit in each of the last three fiscal years by 4.8 to 10.1 percentage points. Three of the District’s …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-management

Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)

… – pdf] Audit Objective Determine whether the Town of Gilboa (Town) Assessor Chair (Assessor) properly … religious and veteran’s real property tax exemptions. Of the 408 forest land, religious and veteran’s real property … tax exemptions granted in 2022 and 2023, we reviewed 154 of the exemptions totaling $667,938 that the Assessor granted …

https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81

Hyde Park Fire and Water District – Procurement (2025M-31)

… when entering into a contract to purchase a ladder truck for $1.9 million or maintain written support to …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31

Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)

… overestimated appropriations by more than 6 percent due to conservative budget practices. Also, the District … as of June 30, 2018. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance to comply with the statutory limit. Adopt annual budgets that …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-condition

McLean Fire District - Financial Operations (2017M-296)

… The Treasurer did not adequately secure unused check stock. Key Recommendations The Board should ensure the annual … of our audit. The Treasurer should secure District check stock. District officials agreed with our recommendations and …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296

Town of Stafford - Procurement (2018M-134)

… Officials did not always obtain quotes in compliance with the procurement policy. The Town may realize cost … update the procurement policy annually. Ensure compliance with the procurement policy and New York State General … to encourage competition. Town officials generally agreed with our recommendations and indicated they planned to …

https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134

Clinton County - Separation Payments (2018M-44)

… Key Findings The County lacked effective procedures to ensure employees were accurately paid separation payments. … of separation payments. Direct the County’s legal counsel to review the identified overpayments and take appropriate action to recover those funds and reimburse identified …

https://www.osc.ny.gov/local-government/audits/county/2018/06/15/clinton-county-separation-payments-2018m-44

Town of Patterson - Recycling Center Cash Receipts (2019M-237)

… recorded and remitted timely and intact (in the same form and amount as received). Key Findings Cash receipts were … recorded and remitted timely and intact in the same form and amount as received …

https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-patterson-recycling-center-cash-receipts-2019m-237

Fallsburg Central School District - Fund Balance Management (2020M-12)

… complete report - pdf] Audit Objective Determine whether the Board and District officials effectively managed general fund balance. Key Findings The Board overestimated appropriations from 2016-17 through … adding back unused appropriated fund balances each year, the District’s recalculated surplus fund balance exceeded the …

https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/fallsburg-central-school-district-fund-balance-management-2020m-12

Comptroller DiNapoli and Senator Peralta Pen Op-Ed on NYS Dream Act

… New York State Comptroller Thomas P. DiNapoli and state Senator Jose Peralta co-authored an op-ed on the NYS DREAM … New York State Comptroller Thomas P DiNapoli and state Senator Jose Peralta coauthored an oped on the NYS DREAM Act …

https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-and-senator-peralta-pen-op-ed-nys-dream-act

Tuckahoe Common School District - Financial Condition (2018M-191)

… fiscal years 2014-15 through 2016-17 that was not needed to fund operations. Overfunded three of the five reserves. … historical or known trends. Use appropriated fund balance to fund operations. Use excess fund balance and reserves to benefit taxpayers. District officials generally agreed …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191