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Village of Watkins Glen – Justice Court Operations (2021M-146)
… totaling $421 that remained through Justice Decker’s term. 1,311 cases were not properly reported to the Department of Motor …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146Erie County Probation Department – Restitution Payments (S9-20-11)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … not always properly enforce restitution orders, notify the court when a probationer violated the court order, or … officials enforced restitution orders notified the court when a probationer violated the court order and …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Jamestown City School District – Fund Balance and Reserves (2022M-97)
… that was not used to fund operations. As of June 30, 2021, surplus fund balance exceeded the statutory limit by 7 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Town of Windsor – Financial Management (2025M-24)
… (TW), general fund town-outside-village (TOV) and highway fund TOV, the three main operating funds, during the … 93 percent in the general fund TW, general fund TOV and highway fund TOV, respectively. Underestimated sales tax revenues by approximately $1.3 million in the highway fund TOV and overestimated employer retirement …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Panama Central School District – Procurement (2024M-73)
… requires purchase contracts that exceed certain thresholds to be competitively bid. In addition, the claims auditor did … auditor did not help ensure that District funds were used to procure goods and services in a prudent and economical … officials delegated their procurement responsibilities to other individuals and did not ensure these individuals …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… employees are paid only for hours worked and leave time to which they are entitled. Review payroll errors identified … if appropriate, consult with the attorney for the District to possibly recover overpayments made to employees. Ensure that all leave requests are properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96State Comptroller DiNapoli Releases Municipal Audits
… account that, at times, had more than $500,000 on deposit. In addition, the board allowed debit cards to be used, which resulted in a circumvention of the town’s disbursement controls. … with water and sewer village laws and codes which resulted in $29,300 in penalties not being assessed. The board did not …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsWestfield Academy and Central School District - Financial Management (2018M-67)
… limit. Adopt budgets that include realistic estimates for expenditures. Adopt a more comprehensive reserve policy …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018mBaldwin Fire District - Credit Card and Travel Expenditures (2018M-27)
… did not have adequate supporting documentation attached to the claims. Two commissioners purchased vacation packages, … even though they received meal per diem allowances prior to the trip. Key Recommendations Ensure that credit card … all personal expenses. Ensure that meals are not charged to District credit cards for individuals who receive per diem …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/baldwin-fire-district-credit-card-and-travel-expenditures-2018m-27Chazy Union Free School District – Medicaid Reimbursements (2021M-166)
… agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/chazy-union-free-school-district-medicaid-reimbursements-2021m-166Town of Decatur – Town Clerk (2020M-58)
… Determine whether the Town Clerk Clerk recorded deposited remitted and reported all …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-town-clerk-2020m-58REACH Academy Charter School - Cash Disbursements (2019M-130)
… auditor. Develop procedures to preapprove purchases and document and verify that goods and services are received at …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130Town of Seneca Falls - Procurement (2018M-143)
… were procured in accordance with the Town’s procurement policy and applicable statutes. Key Findings Town officials … Town officials should: Consider revising the procurement policy and procedures to specify documentation requirements, … and employees follow competitive bidding statutes and policy requirements. Develop procedures for procuring …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-procurement-2018m-143Kent Fire District No. 1 - Financial Operations (2019M-37)
… funds are disbursed subject to permissive referendum and for the correct purposes. Adopt a reserve policy for the maintenance of a reasonable level of fund balance. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Town of Benson - Disbursements (2019M-54)
… [read complete report - pdf] Audit Objective Determine whether the Supervisor established adequate control procedures over check disbursements and bank account transfers. Key Findings … profile totaling $427,704. Town officials did not monitor check disbursements or bank account transfers. The Board …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54Cherry Valley–Springfield Central School District – Financial Condition (2020M-156)
… (District) officials effectively managed the District’s financial condition. Key Findings Officials effectively managed most aspects of financial condition. However, officials have not: Utilized their multiyear financial plans to help make financial decisions. Adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-conditionGranville Central School District – Medicaid Reimbursements (2021M-90)
… revenues totaling $9,011, from 50 percent reimbursement of eligible costs. Key Recommendations Establish procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/27/granville-central-school-district-medicaid-reimbursements-2021m-90Canandaigua City School District – Procurement (2022M-141)
… – pdf] Audit Objective Determine whether Canandaigua City School District (District) officials competitively … Determine whether Canandaigua City School District District officials competitively …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141Accounts Payable Advisory No. 36
… (OSC) has designated the final deadlines for agencies to submit vouchers and expense reports for payment prior to fiscal year end. For specifics, please visit the Guide to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/36-fiscal-year-end-vouchers-and-expense-reportsLivonia Central School District – Conflict of Interest (2024M-89)
… A Board of Education (Board) member, who resigned on May 31, 2022, had prohibited interests in District contracts pursuant to New York State General Municipal Law (GML) Article 18.A prohibited … officials were not familiar with requirements of New York State General Municipal Law Article 18 as they relate to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89