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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

South Butler Fire Department – Oversight of Financial Activities (2020M-120)

… Petty cash funds were not properly overseen or accounted for. $65,658 was disbursed without any review or approval and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activities

Village of Hewlett Neck – Financial Management (2022M-35)

… a four-year total of $505,187 more than necessary in taxes. Maintained an excessive level of surplus fund balance in the general fund from 2017-18 through 2020-21 ranging between $364,415 in 2017-18 (100 percent of the ensuing year’s budget), and …

https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35

Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)

… report - pdf] Audit Objective Determine whether: Goods and services were procured in a manner consistent with the … Determine whether goods and services were procured in a manner consistent with the …

https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-college

Lake Placid Central School District – Investment Program (2023M-94)

… complete report – pdf] Audit Objective Determine whether the Lake Placid School District (District) officials … investment program. The Assistant Superintendent for Business, Finance and Support Services (Assistant … the District might have earned approximately $267,000 more in investment earnings than the $189,305 earned during our …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94

Opinion 88-75

… in the lawsuit by another firm but that the principal lawyer representing the city has recently left that firm and … costly, as well as time consuming, to the city for a new lawyer from the prior firm to become expert in the case. You …

https://www.osc.ny.gov/legal-opinions/opinion-88-75

Ordinary Death Benefit – Special 20- and 25-Year Plans

… and your death is not attributable to an on-the-job accident. The ordinary death benefit is a one-time lump sum …

https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefit

Village of Almond – Transparency of Fiscal Activities (S9-24-14)

… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … for review. The Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14

Falconer Central School District – Financial Management (2024M-52)

… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance … Central School District District Board of Education Board and District officials properly managed fund balance and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52

Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)

… appropriations by an average of more than $2 million a year. Allowed surplus fund balance to exceed the statutory … limit of 4 percent. As of June 30, 2021, it was nearly $7.8 million (28 percent of the 2021-22 appropriations), …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-management

Comptroller DiNapoli Releases School Audits

… audits of the Avoca Central School District , Fire Island Union Free School District , Rome City School District … policies or procedures to formalize this process. Fire Island Union Free School District – Leave Accruals (Suffolk … completed audits of the Avoca Central School District Fire Island Union Free School District Rome City School District …

https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1

Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)

… (Town) officials effectively managed the Planning and Zoning, and Recreation Departments’ cash collections. Key … Town officials did not effectively manage the Planning and Zoning, and Recreation Departments’ cash collections. … received were deposited. Of the 40 Planning and Zoning Department fees reviewed totaling $73,732, 18 were not …

https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6

Rockville Centre Union Free School District – Information Technology (2023M-140)

… report – pdf] Audit Objective Determine whether Rockville Centre Union Free School District (District) officials … Determine whether Rockville Centre Union Free School District District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023m

Town of Pittsfield – Supervisor's Records and Reports (2024M-80)

… report – pdf] Audit Objective Determine whether the Town of Pittsfield’s (Town) Town Supervisor (Supervisor) … annual audit requirement and provided adequate oversight of the Town’s financial operations, the accounting and … can help improve the completeness, accuracy and timeliness of the Town’s accounting records and reports. Town officials …

https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80

Port Ewen Fire District – Financial Management (2024M-157)

… complete report – pdf] Audit Objective Determine whether the Port Ewen Fire District’s (District) Board of Fire Commissioners (Board) properly managed the District’s financial operations. Key Findings The Board and officials did not properly manage District’s …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157

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

Determine whether the Holland Central School District District Board of Education Board ensured that claims were adequately supported and properly audited before payment

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

Hammond Central School District – Financial Management (2024M-70)

… when they used reserves funds totaling $1.6 million. In addition, they exceeded the voter-approved funding level … Accumulated excessive balances totaling about $600,000 in three reserves. Did not budget to fund reserves. From … July 1, 2020 through June 30, 2023, more than $1.5 million in fiscal year-end unbudgeted transfers were made to increase …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70

Required Reporting

… Foreign Fire Insurance Tax Data Verification (replaces the MA-144) Assessment Roll Verification Employer Retirement … Escrow Fund Court and Trust Reporting AC231 – Report of the Condition of all Court and Trust Funds [.xlsx] AC237 – … of County Court and Trust Funds on Deposit [pdf] Open Estates Reporting AC2983 – Report Showing the Condition of …

https://www.osc.ny.gov/local-government/required-reporting