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Town of Vestal – Capital Acquisitions (2013M-78)
… were $24.5 million. Key Findings Town officials did not always properly plan and finance the acquisition of capital assets and projects. The Board did not have a formal multiyear capital plan or a long-term financing … methods of financing to fund acquisitions, such as pay-as-you-go and use of reserve funds. Ensure that the long-term …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78City of Lockport – Independent Audit Services (2014M-238)
… Purpose of Audit The purpose of our audit was to determine the adequacy of the procurement of audit … in its 2012 audit report. Key Findings City officials did not follow appropriate policies and procedures when procuring … written proposals for audit services. The City does not have an audit committee to oversee and evaluate the CPA …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Hamburg Central School District – Capital Project (2014M-129)
… Purpose of Audit The purpose of our audit was to assess the District’s use of capital project resources for … $60.3 million. Key Findings We found that taxpayers were not properly informed prior to voting on the Project … and ensure they only address conditions that could not have been reasonably anticipated during project planning. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129City of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… Comptroller used improper accounting practices and did not complete timely and accurate annual and monthly financial … As a result, the City Common Council (Council) did not have accurate and up-to-date financial information when making significant …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… District officials disagreed with certain aspects of our findings and recommendations but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentVillage of Malverne – Procurement (2017M-16)
… our audit was to examine the Village’s procurement process for the period June 1, 2015 through August 31, 2016. … Budgeted appropriations were approximately $16 million for the 2016-17 fiscal year. Key Findings Village officials … did not enforce the procurement policy requirement for documented verbal or written quotes before purchasing …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Village of Greenwich - Water and Sewer Financial Operations (2019M-229)
… Key Findings The Village lacked effective procedures to ensure water and sewer charges were accurately billed, … the billing and collection software. Customer bills were not accurately prepared. As a result, the customers we … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229Cayuga County Community College – Information Technology (2013M-291)
… compare results to the College’s software inventory list. Account for all software licenses by purchase orders, license …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… whether District controls are adequate to ensure that financial activity is properly recorded and reported and that … However, because it is not reviewing monthly bank statements or bank reconciliations, the Board cannot verify …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329West Webster Fire District – Financial Management (2023M-23)
… Reduce unrestricted fund balance and use excess funds in a manner more beneficial to taxpayers. Adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Village of Franklin – Fund Balance Management (2018M-13)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed the … by an annual average of 18 percent. Village officials have not developed multiyear financial or capital plans or a …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… Educational Services (BOCES) officials developed and managed a comprehensive investment program. Key Findings BOCES officials did not develop and manage a comprehensive investment program. During the … period, BOCES held $7.4 million in money market accounts and earned interest totaling $105,000, and held $4.6 million …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentTown of Owasco – Financial Management and Procurement (2021M-70)
… complete report - pdf ] Audit Objectives Determine whether the Town of Owasco (Town) Board (Board) effectively managed fund … and reserves for the general, water and sewer district funds and has multiyear financial and capital plans. …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Red Hook Central School District – Financial Management (2016M-105)
… of Audit The purpose of our audit was to examine the District’s financial management for the period July 1, 2014 … through December 17, 2015. Background The Red Hook Central School District is located in the Towns of Red Hook, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105City of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
City of Little Falls Internal Controls Over Selected City Operations 2013M214
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214Town of Butler – Highway Asset Accountability (2024M-115)
… adequately safeguard and account for Department assets. As a result, there is an increased risk that Department assets … diesel fuel was used properly, stolen or caused by a leak in the in-ground storage tank. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … financial plans to address the use of fund balance to finance operations, the continued reduction of sales tax … not always clearly stated or titled. Yates County – County Clerk Cash Receipts (2015M-223) The clerk maintains accurate …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-auditsVillage of Hewlett Neck – Financial Management (2022M-35)
… managed fund balance. Key Findings The Board did not adopt realistic budgets, or monitor and effectively … plans for the fiscal year. Reduce surplus fund balance to a reasonable amount by using it to fund needed reserves … agreed with our recommendations and indicated they have initiated corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35Madison County - Claims Audit and Payment Process (2019M-142)
… of Supervisors (Board) and the Board of Health (BOH) did not audit their respective claims before payment. Our review … computer generated checks and allowed a credit card vendor to directly withdraw $1.9 million in monthly payments from a … of our findings and recommendations, but indicated they have initiated or planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… complete report - pdf ] Audit Objective Determine whether the Village of South Floral Park’s (Village) Board provided adequate … and ensured annual audits were completed. Key Findings The Board did not provide appropriate oversight and …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5