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Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)

… Purpose of Audit The purpose of our examination was to evaluate the Town’s financial condition of the general and highway funds for the period January 1, 2011, to September 30, 2012. Background The Town of Halfmoon is … the amount of fund balance that would be available to finance operations. After the Board appropriated a portion …

https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55

College at Brockport – Selected Employee Travel Expenses

… Purpose To determine whether the use of travel monies by selected … and abuse.  The audit covers the period April 1, 2008 to March 31, 2011. Background New York State’s executive … and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and incidental …

https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-brockport-selected-employee-travel-expenses

Village of Bellerose – Procurement and Cash Receipts (2014M-218)

… Purpose of Audit The purpose of our audit was to review the Village’s procurement and cash receipts … when purchasing goods and services that, according to the Village’s purchasing policy, must be purchased using competition. The Board did not adopt policies to govern the use of the Village’s credit cards. The …

https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218

Monticello Joint Fire District – Fiscal Operations (2017M-80)

… from the Town of Thompson and Village of Monticello in Sullivan. The District provides fire protection to over … reflect historical trends and known future needs in actual expenditures. Develop a fund balance policy that …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80

Introduction – Travel and Conference Expense Management

… Officers and employees often travel as part of their official duties, whether it is to attend conferences, training sessions or to perform … expenses are generally not a significant budgetary item, the opportunities for improper or even fraudulent …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introduction

College at Cortland – Selected Employee Travel Expenses

… Purpose To determine whether the use of travel monies by selected … and abuse.  The audit covers the period April 1, 2008 to March 31, 2011. Background New York State’s executive … and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and incidental …

https://www.osc.ny.gov/state-agencies/audits/2013/02/13/college-cortland-selected-employee-travel-expenses

Town of Caroga – Supervisor’s Records and Reports (2015M-182)

… April 30, 2015. Background The Town of Caroga is located in Fulton County and has a population of approximately 1,200. … required 2013 and 2014 annual financial reports with OSC in a timely manner. The Board did not perform annual audits …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182

Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)

… internal controls over extra-classroom activity funds for the period July 1, 2012 through June 30, 2013. Background The Salem Central School District is located in Washington County and is governed by the Board of … closing out inactive clubs and the remittance of cash in a timely manner. Ensure the central treasurer and faculty …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroom

Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)

… Fire Commissioners (Board) and officials properly planned for long-term financial and capital needs. Key Findings  The … and addressing future operating and capital needs. In addition, the Board’s ability to assess the effect of … written long-term financial and capital plans to be used in conjunction with the budget process.  Maintain reasonable, …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10

Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)

… and certain disbursements were made without knowing what was purchased or whether the disbursements were for … or delete data in the financial software and the CEO signs checks. The lack of adequate controls increases the … detection.  Key Recommendations  Ensure disbursements are reviewed, approved, adequately supported and for a School …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23

Comptroller DiNapoli Releases School Audits

… is not sufficiently detailed to determine how the delivery of services will be measured and the fee structure …

https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits

Rye City School District – Payroll (2024M-2)

… overtime, and generally recorded it as salaries. As a result, residents are not being made aware of what the … monitoring overtime expenditures because they did not know how much overtime was being paid. The District also lacked …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2

Village of Ilion – Information Technology (2015M-34)

… of inappropriate Internet use. Update and periodically test the disaster recovery plan. Adopt a breach notification …

https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34

Town of Nichols – Town Supervisor's Records and Reports (2022M-185)

… budget prepared by an accounting firm. Transparency was impaired because the Town’s AFRs were not filed timely. Key …

https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185

Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)

… original student ledgers and replaced them with versions she created. Disbursements were not properly approved and … to stealing $6,982 from the District on January 6, 2022. She was sentenced to pay full restitution to the District. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-and

East Ramapo Central School District – Financial Condition (2013M-141)

… the budget note. However, the sale was delayed due to a lawsuit filed with the State Education Department (SED). …

https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141

Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)

… [ read complete report - pdf ] Audit Objective Determine whether Gilbertsville-Mount Upton Central School District (District) officials properly … have required asset tags and/or were not on the inventory list. Three assets with combined purchase prices of more than …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139

Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)

… Purpose of Audit The purpose of our audit was to evaluate the … Board is the elected legislative body, which comprises the Mayor and four Trustees. The Village’s 2013-14 budget … and disbursements duties without oversight. The Board and Mayor did not ensure that the necessary supporting …

https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349

Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)

… Authority is located in the City of Syracuse in Onondaga County and was established as a centrally located food … Commissioner of Agriculture and Markets. The Authority’s operating expenditures for the 2014-15 fiscal year totaled … into contractual agreements with the Onondaga County Sheriff’s Office deputies who provide Authority security. The …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-over

Town of Cortlandville – Fuel Purchases (2012M-171)

… Town road within the 49 square-mile Town boundaries. The Highway Department is responsible for the maintenance and … Town receives a fleet discount by purchasing fuel from a national gas station chain. During our audit period the … obtaining competitive bids. This happened because the Highway Superintendent did not adhere to GML or the …

https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171