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Motor Vehicle Theft and Insurance Fraud Prevention Program (2022-M-2)
To determine whether the Division of Criminal Justice Services (DCJS) has complied with Article 36-A of the State Executive Law for revenues received by and expenditures made from the Motor Vehicle Theft and Insurance Fraud Prevention Fund and from any other source for purposes of the Motor ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22m2.pdfAm I Required to Have an Audit?
… or more in federally awarded funds in its fiscal year is also required to have an audit, conducted by an external … the meaning and / or context in which the term "audit" is used. For example, an often misunderstood duty is the requirement that certain governing boards annually …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-audit2018 Annual Audit
… Benefits, the Second Injury Fund, and the Fund for Reopened Cases. From January through March 2018, the Board …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditOlcott Fire Company, Inc. – Financial Operations (2013M-124)
… March 12, 2013. Background The Olcott Fire Company, Inc. is an all volunteer organization which provides fire … to the Town of Newfane in Niagara County. The Company is governed by a 13-member Executive Board, which includes a … $10,000 annually if the number of cellular telephones is reduced from 18 to five. The Treasurer inappropriately …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124Watervliet City School District – Payroll and Claims Processing (2013M-4)
… the District’s payroll and claims processing operations for the period July 1, 2011, to June 30, 2012. Background The … operating expenditures totaled approximately $23 million for the general fund, $1.76 million for special aid fund, and … payments for a portion of those days that are unused at retirement. However, it appears the leave time records for 12 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Roosevelt Fire District – Length of Service Award Program (2025M-40)
… in accordance with New York State General Municipal Law (GML) Section 181-b, or in the alternative, ensure LOSAP …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Stanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… may be caused by their lack of training as required by law. Board members did not complete their required training …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… 1, 2011, to May 31, 2012. Background The City of Beacon is located in Dutchess County, and has a population of approximately 15,500. The City Council is comprised of the Mayor and six Council members who are the … Due to the lack of the use of sequential receipts there is no guarantee that all payments for building permits and …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mCity of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… the procurement policy, as required by General Municipal Law (GML). We found that 17 vendors’ contracts totaling …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… 2015. Background The Canajoharie Central School District is located in the Towns of Canajoharie, Charleston, Minden, … operates three schools with approximately 985 students, is governed by an elected five-member Board of Education. … retained in the District’s retirement contribution reserve is reasonable. Reduce excess fund balance to stay within the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraShelter Island Union Free School District –Financial Condition (2014M-132)
… 4 percent maximum. The District’s reserve policy does not define how reserve funds should be used. In addition, we … current reserve fund policy or develop a formal plan to define how reserves will be funded, how much will be …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Town of Barrington – Financial Management (2017M-103)
… public inspection during reasonable times as required by law. Key Recommendations Use excess fund balance as a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… approved for payment by the Board, except where allowed by law. …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241Lockport Housing Authority – Executive Director’s Compensation (2015M-329)
… was established pursuant the New York State Public Housing Law and operates six properties in the City of Lockport, …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Newark School District Public Library – Board Oversight (2014M-54)
… deposited in types of investments which are not allowed by law, putting Library resources at a greater risk for loss. …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Niagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… 31, 2012. Background The Niagara Falls Housing Authority is a municipal housing authority created under the New York … Authority Board consists of seven members. The Authority is a public corporation formed for the purpose of providing … to be received. Ensure that the Executive Director is adhering to Authority policies and control procedures for …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorTown of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… to examine selected financial activities from January 1, 2010, to June 7, 2013. Background The Town of Almond is … to examine selected financial activities from January 1 2010 to June 7 2013 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209State Comptroller DiNapoli Releases School Audits
… audit claims rather than the entire board as required by law. All 100 claims reviewed by auditors, totaling …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School District Audits
… of $22,922,337, which is within the limits established by law. Find out how your government money is spent at Open Book …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1DiNapoli Releases Bond Calendar for March and April
… $7.81 billion scheduled for March, $4.35 billion of which is for new money purposes and $3.46 billion of which is for refunding and reoffering purposes; and $1.05 billion scheduled for April, $417 million of which is for new money purposes and $631 million of which is for …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-bond-calendar-march-and-april