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Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… State Attorney General’s Office. Key Findings The Board did not ensure that all disbursements represented proper … member using Department funds. The Board and membership did not review bank statement activity. No one ensured that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsChestertown Volunteer Fire Company – Financial Operations (2017M-1)
… August 31, 2016. Background The Chestertown Volunteer Fire Company provides fire protection services for the Town of Chester, Warren County. The Company is governed by a five-member …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mTown of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… of the water and sewer funds. Key Findings The Board did not effectively manage the Town’s financial condition of the water and sewer funds. The Board did not monitor and amend the budgets as necessary. The water …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Town of Morehouse – Records and Reports (2021M-182)
… not performed. Monthly financial reports were not prepared for and submitted to the Town Board (Board). Because the …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Village of Rhinebeck – Water Fees (2013M-311)
… Purpose of Audit The purpose of our audit was to examine internal controls over water fees for the period June 1, 2012 through June 14, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… records and reports. Key Findings The Supervisor did not ensure that the Town’s accounting records and reports … was compromised. The former and current Supervisors did not provide oversight of the bookkeepers and bank …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… abstracts that were incomplete or unsigned. The Supervisor did not submit financial reports to the Board. The Board did not perform an annual audit of the Supervisor’s records …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169Town of Argyle – Town Clerk and Budgeting (2012M-231)
… credit card to charge personal items totaling $8,347, did not deposit fees and real property taxes in a timely manner, and did not remit funds to the Supervisor and other agencies in a …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231City of Little Falls – Financial Condition (2021M-54)
… the City of Little Falls (City) Common Council (Council) and officials adopted realistic budgets that were … balanced, routinely monitored financial operations and took appropriate actions to maintain the City’s fiscal stability. Key Findings The Council and City officials did not adopt structurally balanced …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls over circulation desk cash … $993,000. Key Findings Although the Board adopted a circulation policy that contains procedures related to …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Town of Coldspring – Town Clerk Operations (2013M-137)
… for 2013 total $515,226. Key Findings The Clerk did not issue press-numbered duplicate receipts for cash … activity with the Town’s business. The Board also did not provide adequate oversight of the Clerk or document …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… The Cohoes Housing Authority (Authority) is located in the City of Cohoes (City) in Albany County and was established to provide low-rent … Board did not establish pay rates for part-time employees in either a policy or by resolution. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373State Comptroller DiNapoli Releases Municipal Audits
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsSweet Home Central School District – Financial Management (2016M-207)
… July 1, 2012 through March 18, 2016. Background The Sweet Home Central School District is located in the Towns of … short-term financing is issued only if needed. … Sweet Home Central School District Financial Management 2016M207 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207Smithtown Central School District – Capital Projects (2016M-202)
… in Suffolk County. The District, which operates 13 schools with approximately 9,700 students, is governed by an … to the approved budget. Transfer the unexpended funds for closed projects to the financing sources they originated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Rensselaer City School District – Financial Condition (2016M-286)
… total approximately $23.9 million. Key Findings The Board did not adopt realistic, structurally balanced general fund … to the general fund without appropriate support. The Board did not receive adequate or sufficient information to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Glens Falls Common School District – Financial Condition (2015M-66)
… The Glens Falls Common School District is located in the City of Glens Falls in Warren County. The District, which is governed by an … 2014-15. The Board appropriated $154,860 of fund balance in its 2014-15 budget, causing the District’s unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Schroon Lake Central School District – Financial Condition (2014M-145)
… be carried over into the next school year. As a result, real property taxes have been significantly higher than … the limit allowed by law is used to reduce the next year’s real property tax levy. Adopt budgets with reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Onteora Central School District – Information Technology (2015M-92)
… The Board did not establish an acceptable use policy, a computer security plan, a disaster recovery plan, policies and procedures for the disposal of computer equipment or a policy for security awareness … Recommendations Adopt policies and procedures related to computer security, disaster recovery and disposal of computer …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92DeRuyter Central School District – Financial Condition (2015M-119)
… formally adopted a long-term operational plan. The Board did not use proceeds from the insurance reserve for authorized purposes and did not budget to make a required repayment to the repair …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119