Search
Village of Harriman – Audit Follow Up (2011M-182-F)
… is governed by the Board of Trustees, comprising a Mayor and four Trustees. The Board of Trustees is the legislative … on our limited procedures, it appears that the Village has made progress in implementing our recommendations. Of the … recommendations, two recommendations were implemented and two recommendations were partially implem …
https://www.osc.ny.gov/local-government/audits/village/2014/05/02/village-harriman-audit-follow-2011m-182-fIndian Lake Central School District – Claims Auditing (2016M-15)
… function. Key Recommendation Ensure that a deliberate and thorough audit of all claims is conducted by each member …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15Comptroller DiNapoli Releases School Audits
… announced his office completed audits of the Chenango Valley Central School District , Churchville-Chili Central … BOCES , Marion Central School District and the Valley Stream Central High School District . “In an era of … is being spent appropriately and effectively.” Chenango Valley Central School District – Budget Review (Broome …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0Dutchess County Industrial Development Agency – Management Practices (2013M-251)
… Purpose of Audit The purpose of our audit was to evaluate the Dutchess County Industrial Development Agency (DCIDA) management practices for the period January 1, 2012 to May 31, 2013. Background The DCIDA was established in 1976 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementTown of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… The Town of Coeymans is located in Albany County and has a population of approximately 7,400 residents. The … five-member Town Board which comprises the Town Supervisor and four Board members. The Town’s 2012 fiscal year budget … payroll clerk’s duties include making changes to salaries and wages but she is also capable of submitting data changes …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… Village of Aurora, the home of Wells College, is located in the Town of Ledyard in Cayuga County and has approximately 700 residents. Budget … appropriations for the general, water and sewer funds in 2013-14 were approximately $651,100 funded primarily by …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107IV.5.B Bond and Debt Proceeds – IV. Accounting Codes - Uses and Descriptions
… Bond Proceeds Proceeds from the issuance of voter-approved State debt. 36202 Rental Obligation / Lease Purchase Proceeds … Notes (TRAN) Proceeds from the sale of TRANs by New York State. 36205 Bond Anticipation Notes (BAN’s) Proceeds from … the maturity or interest rate of bonds. 36431 Premiums on Bonds Issued Premium (bond sale price is higher than par …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5b-bond-and-debt-proceedsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … from 2012 through 2014 totaling $266,000. For access to state and local government spending and nearly 50,000 state contracts, visit OpenBookNY . The easy-to-use website … New York State Comptroller Thomas P DiNapoli today announced his …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… Felony) and was sentenced to three to nine years in State prison in August 2024. As part of her sentence, the former …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Cortlandville Fire Department – Internal Controls (2014M-3)
… November 2013 the Treasurer had not recorded the monthly lottery transactions since February 2013. The board did not … Implement mitigating controls over the Treasurer’s and Lottery Account Clerk’s financial activities, such as …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3Honeoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management and procurement of goods and services for the period July 1, 2012 through February 11, 2016. … trends or other identified analysis. Develop a plan to reduce the amount of unrestricted fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andVillage of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required … (OSC), and Reported the results of the Village’s fiscal activities to the public in a transparent manner. … Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 fiscal year financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20South Buffalo Charter School – Employee Compensation (2018M-1)
… The purpose of our audit was to determine whether employee compensation was accurate, supported and properly authorized … totaled approximately $11.5 million. Key Findings Employee compensation was not specified in the collective bargaining … The former Superintendent established employee compensation without adequate Board oversight. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Colton-Pierrepont Central School District – Financial Duties (2017M-229)
… Purpose of Audit The purpose of our audit was to determine whether District officials adequately segregated … Treasurer controlled the use of her electronic signature for the period July 1, 2015 through May 31, 2017. Background … has approximately 300 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $10.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229Walton Fire District – Financial Operations (2017M-238)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the District’s financial operations for the period January 1, 2016 through June 30, 2017. … five-member Board of Fire Commissioners. Expenditures for 2016 totaled $226,831. Key Findings District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Granville Central School District – Fund Balance (2016M-114)
… to assess the District’s oversight of financial operations for the period July 1, 2011 through December 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $26.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/granville-central-school-district-fund-balance-2016m-114Comptroller DiNapoli Releases Municipal Audits
… Department , Islip Terrace Fire District , Town of Minden and the Village of Owego . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1Opinion 88-15
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … between the village and the agency (1980 Opns St Comp No. 80-443, p 129; 1981 Opns St Comp No. 81-430, p 484; 1982 … as school district attorney, the school district's code of ethics should be consulted to ascertain whether it …
https://www.osc.ny.gov/legal-opinions/opinion-88-15Three Indicted in Multi-State Prescription Fraud Ring
… and Otero provided Washington with the names, dates of birth, and Medicaid identification numbers of various …
https://www.osc.ny.gov/press/releases/2025/08/three-indicted-multi-state-prescription-fraud-ringYorkshire-Pioneer Central School District – Financial Management (2015M-352)
… review the District’s management of financial activities for the period July 1, 2012 through October 13, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $52.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352