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Village of Catskill – Accounting Records and Reports (2024M-66)
… account balances totaling $1.1 million at May 31, 2023 in the accounting records. Comply with New York State General …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… fiscal concerns with the Village’s general fund for the year 2022-23, the Board’s ineffective oversight …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11Hammond Fire District – Board Oversight (2024M-151)
… only one of the five Board members complied with New York State Town Law (Town Law) Section 176-e which requires each …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151Wallace Fire District – Board Oversight (2024M-126)
… report – pdf] Audit Objective Determine whether the Wallace Fire District (District) Board of Fire Commissioners … to initiate corrective action. … Determine whether the Wallace Fire District District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Port Washington Union Free School District – Payroll (2025M-38)
… Employee compensation represents a significant portion of a school district’s (district’s) operating expenditures. … paid the salaries and wages authorized by the board of education (board). The District’s 2023-24 fiscal year payroll costs of approximately $94 million represented 50 percent of the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Andover Central School District - Financial Management (2018M-145)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Town of Western - Supervisor’s Records and Reports (2022M-184)
… the required annual update document (AUD) with New York State Office of the State Comptroller. As of August 11, 2022 the unfiled AUDs …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Brentwood Union Free School District – Information Technology (2023M-83)
… the Brentwood Union Free School District (District) Board of Education (Board) and officials ensured computerized data … we also found that officials did not: Disable 486 of the 3,525 enabled nonstudent network user accounts (14 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83Scio Central School District – Capital Assets (2024M-45)
… annually, the last physical inventory was conducted in 2017. The Superintendent of Schools (Superintendent) and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Town of Morehouse – Records and Reports (2021M-182)
… documents (AUDs) were not filed with the Office of the State Comptroller (OSC), as required. Bank reconciliations …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Holland Central School District – Claims Audit (2021M-210)
… adequately supported and properly audited before payment. In addition, the current claims auditor did not receive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … $9,719 were not remitted in accordance with New York State Town Law. In addition, the tax collector’s records … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsJamestown City School District – Fund Balance and Reserves (2022M-97)
Determine whether the Jamestown City School District District Board of Education Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Friendship Central School District – Fund Balance and Reserves (2022M-55)
… years audited. This made it appear the District needed to use fund balance and reserves to close projected budget gaps. However, they were not used to fund operations. Improperly restricted $246,000 in a debt …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… and supported financial records and reports, the Town Board’s (Board) and Town officials’ ability to monitor … or 2023 Annual Financial Reports (AFRs), as required by New York State General Municipal Law (GML) Section 30. In …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… – pdf] Audit Objective Determine whether the Village of Lisle (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)
… parking space and an accessible route with openings in the pavement no larger than one half inch. 11 components … physical accessibility for the 66 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… and procedures to provide effective financial oversight of Department operations. In addition: The membership did not follow their bylaws and elect a five-member Board of Directors or a financial secretary, and the President did … and help mitigate the risks associated with a lack of segregation of duties. The Treasurer did not submit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125DiNapoli: Organic Farms Growing in New York
… organic farms, according to a report released today by State Comptroller Thomas P. DiNapoli . In 2015, New York’s … 934 certified organic farms were operating across the state. New York rated fourth in land acreage, with 213,000 …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-organic-farms-growing-new-yorkComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Avoca Central School District , Fire Island Union Free … and the Roosevelt Union Free School District . “In an era of limited resources and increased accountability, it’s … County) District officials maintained accurate records of the accrual and use of employee leave time. Leave time is …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1