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Village of Fort Plain – Leave Benefits (2020M-101)

… report - pdf] Audit Objective Determine whether Village of Fort Plain (Village) officials established appropriate … Determine whether Village of Fort Plain Village officials established appropriate control …

https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101

State Comptroller DiNapoli Releases Municipal and School Audits

… local government audits were issued. Cuddebackville Fire District – Board Oversight (Orange County) The board did not provide adequate oversight of the district’s financial operations or properly audit claims. As … did not complete the 2020 audit and has possession of the district’s financial records. The board was unaware the audit …

https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits

Opinion 91-41

… specific questions which may, upon town board motion, and shall, upon petition, be submitted to referendum. The …

https://www.osc.ny.gov/legal-opinions/opinion-91-41

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

Determine whether City Bureau of Buildings officials ensured that elevators were inspected as required by code or local law as applicable

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

Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)

… collected and deposited. The manager: Booked all rentals, collected and deposited all rental fees, issued … and accurate. Never publicly disclosed his involvement with the banquet hall or this conflict of interest as … and collection practices. Department officials disagreed with certain aspects of our findings and recommendations, but …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0

Scio Central School District – Capital Assets (2024M-45)

… School District (District) officials maintained complete and accurate capital asset records. Key Findings District officials did not maintain complete and accurate capital asset records. As a result, of the 100 … included laptops, digital cameras, computer monitors and televisions. For all 100 capital assets, certain key …

https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45

Serven Volunteer Fire Company – Board Oversight (2024M-97)

… Objective Determine whether the Serven Volunteer Fire Company, Inc. (Company) Board of Directors (Board) provided adequate oversight of Company operations to ensure financial activities were … Determine whether the Serven Volunteer Fire Company Inc Company Board of Directors Board provided …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97

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

… oversight of the accountant’s work. As a result, the Town does not have accurate financial records and has been unable …

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

Cost-of-Living Adjustment – Divorce and Your Benefits

… Retirement and Social Security Law Section 78-A (g) does not permit a non-spouse option beneficiary to receive a …

https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustment

Holland Central School District – Claims Audit (2021M-210)

… the current claims auditor did not receive proper training to fulfill the Board’s claims audit responsibilities. As a result, there is an increased risk that improper or … 47 claims totaling $596,495 lacked adequate documentation to demonstrate that officials complied with the procurement …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210

Uncollected Penalties

… establishments went out of business resulting in the withdrawal and write off over $3.5 million of accounts …

https://www.osc.ny.gov/state-agencies/audits/2013/07/31/uncollected-penalties

Ordinary Death Benefit – State Police Plan

… Your beneficiary may be entitled to an ordinary death benefit … and your death is not attributable to an on-the-job accident. The ordinary death benefit is a one-time, lump sum payment (your beneficiaries would not …

https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefit

Village of Lake George – Records and Reports (2024M-82)

… report – pdf] Audit Objective Determine whether the Village of Lake George (Village) Treasurer maintained complete, accurate and timely … Determine whether the Village of Lake George Village Treasurer maintained complete …

https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82

Village of Skaneateles – Claims Auditing (2024M-68)

… [read complete report – pdf] Audit Objective Determine whether Village of … payment. Key Findings While the claims we reviewed were for appropriate Village expenditures, the Village Board … the taxpayers’ best interest. Recommendations The audit report includes five recommendations that, if implemented, …

https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68

Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)

… [read complete report – pdf] Audit Objective Determine whether the Town of … Town’s fund balance accounts had errors totaling $833,153. For example, the general town-wide fund was understated by … The Supervisor filed an incorrect Annual Financial Report (AFR) and did not file the AFR on time. The Board did …

https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140

Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)

… components at the Senior Center, such as signs identifying van accessible parking spaces and grab bars mounted to the … aisles at the accessible parking spaces, signs identifying van accessible parking spaces, restroom doors that open with …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44

Charter School of Educational Excellence – Information Technology (2023M-174)

… 125 users of the cloud-based Student Information System (SIS) had excessive or unnecessary access to view and modify …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174

Thousand Islands Central School District – Financial Management (2022M-201)

… from productive use and may have missed opportunities to reduce the tax levy. The Board and District officials: … fiscal year-end surplus fund balance ranging from $2.4 to $3 million (10.3 to 12.8 percent) of the next year’s budget (during the same …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201