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Alexandria Central School District – Financial Condition (2016M-5)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Hancock Central School District - Non-Resident Student Tuition (2021M-208)
… officials established non-resident tuition (NRT) rates in the best interest of District taxpayers. Key Findings … NRT rate, it approved NRT contracts between the District and Wayne Highlands School District (Wayne Highlands) without … actual Board of Cooperative Educational Services (BOCES) costs by a total of $1.29 million, or an average of $430,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208Mount Vernon City School District – Procurement of Natural Gas (2019M-91)
… average two times the benchmark rates. May have been able to reduce its natural gas costs by 40 percent or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Village of Fort Plain – Leave Benefits (2020M-101)
… and have initiated or indicated they planned to initiate corrective action. … Determine whether Village of …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101Williamson Central School District – Non-Payroll Disbursements (2021M-58)
… did not seek competition or provide documentation to support their verbal assertions that some providers were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58Village of Brushton – Fiscal Oversight (2014M-235)
… the Village’s internal controls over financial operations for the period June 1, 2013 through June 30, 2014. Background … is located in the Town of Moira in Franklin County and has a population of approximately 475. The Village is … three-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year are approximately $54,900. Key …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Crittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… of the Department’s financial operations for the period January 1, 2014 through April 6, 2015. Background The … the financial activities and documentation for the daily lottery account. Key Recommendations Verify that … three months, including obtaining and reviewing canceled check images. Develop and adopt policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsScio Central School District – Capital Assets (2024M-45)
… agreed with our recommendations and indicated they intend to initiate corrective action. … Determine whether Scio …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Sullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
… did not meet job creation and retention goals by a total of 24 jobs and seven businesses self-reported they met or exceeded job creation and retention goals by a total of 40 jobs. Key Recommendations Monitor businesses’ … to address default enforcement mechanisms and oversight of job creation and retention goals. Corporation officials …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolvingRipley Central School District – Payroll and Leave Accruals (2021M-53)
… and adopt comprehensive written policies and procedures to guide the payroll and leave accrual process. Properly …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… making them more susceptible to theft without detection. In addition, capital asset inventory records also contained …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryResources for Local Officials
… Limit Tax Data Verification Assessment Roll Verification Justice Court Fund Reporting (JCR) Contact Update Other Required … Financial Data for Local Governments Spreadsheets Justice Court Revenue Report Open Book New York Training for Local …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsComptroller DiNapoli Releases Municipal Audits
… of Mechanicville and the Ramapo Catskill Library System . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … compensation at pay rates that were not board-approved. In addition, nine employees did not receive the correct gross …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2Village of Ocean Beach – Credit Card Usage (2022M-206)
… and appliances, $16,687 from warehouse clubs and grocery stores, $11,595 for television service subscriptions, $8,571 …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not … prices of approximately $46,400 did not have required asset tags and/or were not on the inventory list. Three assets with combined purchase prices of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of financial operations, the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Town of Otselic – Records and Reports and Conflict of Interest (2021M-36)
… report - pdf ] Audit Objective Determine whether the Town of Otselic (Town) Town Supervisor (Supervisor) maintained … Board did not ensure there were no prohibited conflicts of interest. We also found: The Supervisor did not provide … annual financial reports were not filed with the Office of State Comptroller, as required. As of May 5, 2021, the …
https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36Town of Ripley – Town Clerk Collections (2024M-139)
… manner. As a result, there was an increased risk for money to be lost or used for inappropriate purposes. In addition, …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Comptroller DiNapoli: 26 School Districts in Fiscal Stress
… school boards and superintendents must remain cautious. Today’s budget decisions can have long-lasting implications … monitoring system creates an overall fiscal stress score which drives the classification. This year, five school … and Wyandanch (Suffolk). A report released by DiNapoli today in conjunction with the fiscal stress scores showed the …
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-26-school-districts-fiscal-stress