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Chenango Valley Central School District – Capital Project Management (2016M-58)
… Purpose of Audit The purpose of our audit was to examine the District’s management of an ongoing project for the period July 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/17/chenango-valley-central-school-district-capital-project-management-2016mDunham Public Library – Claims Processing (2015M-15)
… Purpose of Audit The purpose of our audit was to examine the Library’s claims auditing … a school district public library, located in the Village of Whitesboro, Oneida County, which received its charter from …
https://www.osc.ny.gov/local-government/audits/library/2015/06/05/dunham-public-library-claims-processing-2015m-15Uniondale Public Library – Procurement (2015M-126)
… 2014. Background The Uniondale Public Library is located in the Town of Hempstead in Nassau County. The Library is governed by a five-member … should ensure that goods and services are purchased in accordance with the purchasing policy …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/uniondale-public-library-procurement-2015m-126State Comptroller DiNapoli Releases Audits
… issues with the quality of data the department relies on to administer the state's weights and measures program. … Such deficiencies diminish the department's ability to conduct useful analyses and to provide meaningful … deposits to accounts; and ensuring all accounts are used for appropriate business purposes. These weaknesses increased …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsContract Advisory No. 26
… and affirmed by such bidder as true under the penalty of perjury: “By submission of this bid, each bidder and each person signing on behalf of any bidder certifies, and in the case of a joint bid each …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsHousing Authority Administrative Expenditures (2016-MS-2)
… housing authorities: Albany , Elmira , Town of Hempstead , Jamestown , Port Chester and Rome . Purpose of Audit The …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Village of Addison – Board Oversight (2024M-8)
… – pdf] Audit Objective Determine whether the Village of Addison (Village) Board of Trustees (Board) provided adequate financial oversight. … audit the former Clerk-Treasurer’s 1 records (see Village of Addison – Payroll (2024M-12) and Village of Addison – … Determine whether the Village of Addison Village Board of Trustees Board provided adequate …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Maine-Endwell Central School District – Financial Condition (2013M-49)
… the same level of programs and services while keeping the tax levy as low as possible. However, they were able to do so …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Village of Addison – Payroll (2024M-12)
… – pdf] Audit Objective Determine whether the Village of Addison (Village) Board of Trustees (Board) ensured that the Clerk-Treasurer … and fiscal duties and responsibilities (see Village of Addison – Board Oversight (2024M-8) ). The Board did not … Determine whether the Village of Addison Village Board of Trustees Board ensured that the …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Roosevelt Fire District – Length of Service Award Program (2025M-40)
Determine whether the Roosevelt Fire District District Board of Fire Commissioners Board properly monitored the Districts length of service award program LOSAP
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Delaware County Industrial Development Agency – Project Monitoring and Website Transparency (2025M-88)
… and use taxes), to businesses to encourage various types of economic and community development. In return for … the projects they approved to ensure the efficient use of funds, hold stakeholders accountable and ensure the … sales and use tax exemptions or request the Annual Report of Sales and Use Tax Exemptions Claimed (ST-340 forms) filed …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/delaware-county-industrial-development-agency-project-monitoring-and-websiteComptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” … to ensure that they were accurate, properly supported and for valid district purposes. Auditors discovered purchase …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-school-auditsTown of Alden – Town Clerk/Tax Collector (2024M-106)
… report – pdf] Audit Objective Determine whether the Town of Alden (Town) Town Clerk (Clerk) properly recorded, … a school district or refunded to taxpayers. Most of the unremitted funds or $84,757 should have been returned … taxpayers who overpaid their taxes; only a limited number of taxpayers received their refund since 2021. Retaining the …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Town of Berne – Board Oversight (2021M-77)
… report - pdf ] Audit Objective Determine whether the Town of Berne (Town) Board provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations and exceeded its authority under New … Determine whether the Town of Berne Town Board provided adequate oversight of financial …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Conclusion – Improving the Effectiveness of Your Claims Auditing Process
… internal controls. When a thorough and deliberate audit of claims is conducted, a message is sent to all officers and … strong claims auditing process, the control consciousness of its staff is enhanced, because officers and employees will be cognizant that a careful review of claims will occur before public funds are disbursed. As …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionLe Roy Central School District – Payroll (2016M-412)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2015 through …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/10/le-roy-central-school-district-payroll-2016m-412Indian Lake Central School District – Claims Auditing (2016M-15)
… Purpose of Audit The purpose of our audit was to review the District’s claims auditing … Indian Lake Central School District is located in the Town of Indian Lake in Hamilton County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15Village of Harriman – Audit Follow Up (2011M-182-F)
… Purpose of Review The purpose of our review was to assess the Village’s progress, as of March 2014, in implementing our recommendations in the … Village of Harriman Audit Follow Up 2011M182F …
https://www.osc.ny.gov/local-government/audits/village/2014/05/02/village-harriman-audit-follow-2011m-182-fCity of Rochester – Code of Ethics and Procedures – Follow Up (S4-09-116-F)
… released in March 2010. Background The City of Rochester is located in Monroe County. The City is governed by the Mayor and the City Council, who are responsible for the legislative affairs of City government. The …
https://www.osc.ny.gov/local-government/audits/city/2013/06/21/city-rochester-code-ethics-and-procedures-follow-s4-09-116-fNew York State Comptroller DiNapoli & Fire and Police Pension Association of Colorado Announce Appointment as Lead Plaintiffs in Boeing Shareholder Lawsuit
… New York State Comptroller Thomas P. DiNapoli, as trustee of the New York State Common Retirement Fund (the Fund), and the Fire and Police Pension Association of Colorado (FPPA) announced that they have been appointed … current and former directors and executive officers of The Boeing Company. The order appointing DiNapoli and FPPA …
https://www.osc.ny.gov/press/releases/2020/08/new-york-state-comptroller-dinapoli-fire-and-police-pension-association-colorado-announce-appointment