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Elwood Union Free School District – Electronic Transfers (2014M-133)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over electronic transfers … not have written policies, procedures or Board resolutions to govern electronic transfers. As a result, the Treasurer … electronic transfers, which should authorize individuals to perform electronic transfers and require District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Woodbourne Fire District – Board Oversight (2023M-98)
… B includes our comments on issues that were raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98City of Salamanca – Employee Benefits (2023M-96)
… payments made between April 1, 2020 and October 31, 2022, to 18 employees, totaling approximately $306,000, we noted: … $6,800 included leave balances that were not authorized to be paid at separation. This included $3,400 paid to one employee that did not leave City employment. One …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Falconer Central School District – Financial Management (2016M-146)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … of $2.5 million each year and appropriated fund balance to help finance operations that generally was not used. … in compliance with the statutory limit and develop a plan to use excess fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Letchworth Central School District – Financial Management (2013M-332)
… of $1.7 million annually, thus negating any benefit the appropriation of fund balance would have in reducing the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… Town residents, OSC and other interested parties’ ability to monitor the Town’s operations and financial condition. We … purposes and did not authorize the 44 electronic funds transfers (EFTs) or sign the 155 checks. Properly sign … abstracts or certified payrolls and review and approve all transfers. File the required AUDs on a timely basis. Town …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Port Jervis City School District – Financial Condition (2022M-152)
… fund balance to comply with the statutory limit. Budget for the funding of reserves and capital projects rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Sharon Springs Central School District – Fund Balance Management (2022M-100)
… balance to comply with the statutory limit and use excess funds in a manner that benefits District taxpayers. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Village of Hempstead – Budget Review (B7-16-4)
… the accumulated deficit in the Village’s general and water funds as of May 31, 2005. Local Finance Law Section 10.10 …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Town of Amenia – Leave Accruals (2013M-361)
… members. Budgeted expenditures for the general and highway funds for 2013 totaled approximately $1.45 million and $1.09 …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361Town of Wilson – Fuel Procurement and Monitoring (2024M-131)
… fuel purchases to the operating and special district funds. As a result, certain taxpayers were charged for fuel …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131County of Putnam – Recreation and Golf Course Collections (2024M-50)
… and in a timely manner, there is an increased risk that funds may be lost or stolen. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Miller Place Fire District – Credit Cards (2024M-58)
… [read complete report – pdf] Audit Objective Determine whether the Miller … Board of Fire Commissioners (Board) ensured that credit card charges were properly approved, supported and for … Key Findings The Board did not always ensure that credit card charges were properly approved, supported and for …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Village of Suffern – Budget Review (B25-6-4)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 budget. Background The Village of Suffern is located in …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Comptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Pleads Guilty in Theft of Fire Department Funds
… announced that Gerald Munson, a former Croton-On-Hudson Fire Department Chief and a former Croton-On-Hudson Police Officer who most recently served as the fire department treasurer, has pleaded guilty to Grand …
https://www.osc.ny.gov/press/releases/2018/09/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireNew York State Rent Relief Funding: Spotlight on New York City
… on June 1, 2021. Through the Office of Temporary and Disability Assistance (OTDA), the State aims to make use of … relief programs. 9 New York State Office of Temporary & Disability Assistance, “Emergency Rental Assistance … these languages. 11 New York State Office of Temporary & Disability Assistance, “Emergency Rental Assistance …
https://www.osc.ny.gov/reports/osdc/new-york-state-rent-relief-funding-spotlight-new-york-cityHuman Resource Practices
… Objective To determine if State University of New York (SUNY) Upstate … and consistently applied policies and procedures related to select human resource functions. This audit covered the … who oversee these Assignments lack guidance regarding how to manage them (e.g., setting work details for employees, …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesState Comptroller DiNapoli Releases Municipal Audits
… levy limit. Village of Farmingdale – Procurement, Claims Audit and Check Signing (Nassau County) The board-adopted …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-auditsSocial Adult Day Services
… plans, staffing, training, and physical safety. The audit covers the period April 1, 2011 through March 26, 2015. … a benefit available under the State’s Medicaid Managed Long-Term Care (MLTC) model. DOH, as the Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2015/12/02/social-adult-day-servicesFormer President of Briarcliff Manor Fire Department Pleads Guilty to Embezzling More Than $120,000
… the former president and chief of the Briarcliff Manor Fire Department in Briarcliff Manor, New York (BMFD), pled … checks to himself for $122,000 from the Briarcliff Manor Fire Department. Thanks to my ongoing partnership with United …
https://www.osc.ny.gov/press/releases/2018/07/former-president-briarcliff-manor-fire-department-pleads-guilty-embezzling-more-120000