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Town of Rosendale – Justice Court (2014M-232)

… 31, 2013. Background The Town of Rosendale is located in Ulster County and has a population of approximately 6,000. … Court. For 2012 and 2013, the Town reported $500,514 in fines, fees and surcharges to the State Justice Court …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232

Reporting Workers' Compensation Benefits – Legacy Reporting

… can be paid to your employees in three different ways. How your employees are paid those benefits determines how you report their salary and service to us: All payments … for up to one year for each incident. Tiers 2 through 6 — Do not report salary or days worked. Part salary paid by the …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-workers-compensation-benefits

Newburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)

… IT control weaknesses were communicated confidentially to District officials. Key Recommendations Adopt budgets with … appropriations and use excess fund balance and reserves to benefit District residents in accordance with statutory …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-and

Town of Andover – Audit of Claims (2013M-388)

… The purpose of our audit was to evaluate the audit of claims process for the period January 1, 2012 through September 30, 2013. Background The Town of Andover is located in Allegany County and is governed by … The purpose of our audit was to evaluate the audit of claims process for …

https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388

Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)

… January 1, 2014 through September 17, 2015. Background The Bradford Volunteer Fire Company, Inc. is a not-for-profit … and emergency rescue services to residents in the Town of Bradford in Steuben County and the Town of Orange in Schuyler … Bradford Volunteer Fire Company Inc Apparent Misappropriation …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriation

Sodus Central School District – Software Management (2022M-64)

… confidentially to officials. Key Recommendations Limit permissions for installing software to users who need …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64

Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)

… report - pdf] Audit Objective Determine whether the Board of Commissioners (Board) and Executive Director (Director) provided adequate oversight of Binghamton Housing Authority (Authority) financial … The Board and Director did not provide adequate oversight of financial operations. The Board did not adopt written …

https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87

Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)

… detection. The Board did not: Adopt or enforce adequate bylaws. Review claim documentation for appropriateness and … for Company accounts. Key Recommendations Amend the bylaws and/or adopt supplemental written financial policies …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84

Columbia County – Court and Trust Funds (2014M-353)

… Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may be provided to the court …

https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353

Town of Allen – Claims Audit (2024M-123)

… Key Findings  The Board did not properly audit and approve all claims prior to payment. As a result, there was an … officials paid more for goods and services than necessary. All 105 claims we reviewed had one or more exception, …

https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123

Comptroller DiNapoli Releases Municipal Audits

… issued. Town of Crown Point – Town Clerk/Tax Collector (Essex County) The clerk did not remit real property taxes …

https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0

Lake George Fire Company - Cash Receipts (2015M-216)

… January 1, 2013 through April 30, 2015. Background The Lake George Fire Company is a volunteer organization located in the Village of Lake George, Warren County. The Company, which provides fire … services to the Village and to part of the Town of Lake George, is governed by a seven-member Board of Directors …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216

Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)

… Fire Department is located in Steuben County and contracts with the Towns of Cameron and Rathbone to provide fire … Department bills and performs all recordkeeping functions with little or no Board oversight. The Board did not ask to …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-over

Town of Cincinnatus – Financial Operations (2016M-238)

… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period January 1, … The purpose of our audit was to review the Towns financial …

https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238

Town of Seneca Falls - Town Hall Capital Project (2018M-220)

… adequate oversight and management of the Town hall capital project. Key Findings The Board established an initial amount to be used from its capital reserve for the project of nearly $2.6 million. However, it did not prepare an itemized project budget and did not appropriately monitor the project. …

https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220

Comptroller DiNapoli Releases Municipal Audits

… or accountabilities for their review to ensure all collections were accurately accounted for and any … that adequate documentation was maintained to verify that all cash collections were recorded and deposits were made …

https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits

Center Moriches Union Free School District – Medicaid Reimbursements (2017M-174)

… Purpose of Audit The purpose of our audit was to assess the District’s Medicaid reimbursement procedures … individual education plan (IEP)-related services provided to Medicaid-eligible students because it did not obtain … by a therapist who did not have the licensing required to be eligible for Medicaid reimbursement. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017m

Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)

… Board is currently composed of one member each from Ballston and Charlton and two members from Glenville. Revenues for 2016 totaled $51,642. Key …

https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activities

School District Physical Education Compliance (2018-MS-3)

… , and South Huntington Union Free . Audit Objective To determine whether the 10 school districts that we audited … provide physical education (PE) classes consistently with the regulations of the Commissioner of the New York … districts audited did not provide an adequate amount of PE to students in grades K-4, and seven did not do so for grade …

https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3

Monroe County - Financial Condition (2018M-179)

… $12.4 million in one-time increases that are unlikely to recur. The County relied on $65 million in revenue … $30.85 million in reported general fund interfund advances to cover deficit cash balances in 2017. The County does not have sufficient general fund balance to mitigate significant revenue shortages or unanticipated …

https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179