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Stamford Central School District – Fund Balances (2016M-106)

… Background The Stamford Central School District is located in the Towns of Stamford, Harpersfield, Kortright and Roxbury in Delaware County and the Towns of Jefferson and Gilboa in Schoharie County. The District, which operates one school …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106

Town of Lisle – Highway Department Long-Term Planning (2022M-183)

… of Lisle (Town) officials established long-term capital and financial plans to address the Town’s Highway Department equipment and vehicle needs. Key Findings Town officials did not establish long-term capital and financial plans, which provide a framework to assess the …

https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183

Plattsburgh Housing Authority – Tenant Rents (2015M-260)

… no comprehensive written policies and procedures over the billing and collection of tenant rents. Billing and collection duties were not properly segregated. … provide adequate guidance and internal controls over the billing and collection of tenant rents. Segregate duties over …

https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260

Town of Otselic – Selected Financial Operations (2012M-220)

… The Town of Otselic is located in Chenango County with a population of 1,054 residents. The Town is governed by …

https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220

Manorville Fire District – Board Oversight and Fuel (2016M-411)

… internal control environment and selected expenditures for the period January 1, 2015 through July 31, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $1.8 million. Key Findings The … to gasoline credit card claims when they are submitted for approval. …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411

Overview – Legacy Reporting

… or retirees who have returned to work under Section 211 or 212 of New York State Retirement and Social Security Law …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/overview

Bayport Fire District – Credit Card Use (2016M-394)

… and use of the District's general purpose credit cards for the period January 1, 2015 through July 31, 2016. … Fire Commissioners. General fund budgeted appropriations for 2016 totaled approximately $2.1 million. Key Findings … credit card policy. The credit card account allows for cash advances of up to $1,000 per card per day. Not all …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394

Comptroller DiNapoli Releases Municipal Audits

… Village of Bellport , Berkshire Fire District , Town of Champion , Elmont Public Library , Hornby Fire Company , Town … in the check register instead of as a revenue. Town of Champion – Information Technology (Jefferson County) The … of the Village of Bellport Berkshire Fire District Town of Champion Elmont Public Library Hornby Fire Company Town of …

https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-1

Comptroller DiNapoli Releases Municipal Audits

… P. DiNapoli today announced his office completed audits of the Village of Clayville , Cortland Housing Authority , Essex Fire … Fire Department , Roosevelt Fire District , Town of Sidney , Stony Creek Volunteer Fire Company and the … State Comptroller DiNapoli announced completed audits of the Vill of Clayville Cortland Housing Authority Essex …

https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits

Monroe County – Golf Course Contract Management (2014M-111)

… the effectiveness of the County’s oversight of the golf course operating contract for the period January 1, 2012 … Monroe County Golf Course Contract Management 2014M111 …

https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111

Oswego County – Transfer Station Cash Receipts (2015M-334)

… did not count and record the quantity of garbage disposal stickers each day, and some stickers were sold out of sequence. The number of garbage bags and disposal stickers sold each day was not indicated on the … Require attendants to document the quantity of garbage disposal stickers on hand at the beginning and end of the …

https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334

Comptroller DiNapoli Releases School Audits

… today announced his office completed audits of the Madison Central School District and the Starpoint Central … their money is being spent appropriately and effectively.” Madison Central School District – Procurement of Professional Services (Madison County) District officials did not seek competition …

https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0

Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)

… Board appointed by the Town Supervisor. The Valley Stream Union Free School District 30 is located in the Town … Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 Green Acres Mall PILOT …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valley

Harpursville Central School District – Financial Management (2013M-261)

… surplus fund balance is in compliance with Real Property Tax Law statutory limits and reduce the amount of unexpended …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261

Monticello Central School District – Budgeting (2014M-97)

… through October 2, 2013. Background The Monticello Central School District is located in the Towns of Bethel, … Monticello Central School District Budgeting 2014M97 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97

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

… manner. Specifically, the Board did not: Seek competition when entering into a contract to purchase a ladder truck for $1.9 million or maintain written support to demonstrate that the District properly used an exception …

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

New York Mills Union Free School District – Financial Management (2016M-107)

… July 1, 2014 through November 30, 2015. Background The New York Mills Union Free School District is located in the Towns of Whitestown and New Hartford in Oneida County. The District, which operates … New York Mills Union Free School District Financial Management 2016M107 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107

Lindenhurst Union Free School District – Credit Cards (2016M-179)

… a Board-authorized list of fuel card users. District credit cards did not have a maximum spending limit. Key … the policy. Ensure that cash advances on District credit cards are no longer allowed. Maintain a complete list of those employees who are issued credit cards and report this information to the Board at each …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179