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Kings Park Central School District – Fuel Inventory (2015M-282)
… inventory. Officials did not require all employees to account for fuel pumped. Key Recommendations Adopt and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… Develop and adopt budgets for the general and school lunch funds that are structurally balanced with recurring …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Schenevus Central School District – Budgeting (2014M-123)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period July … was not formally established and was not funded according to statutory requirements, and the insurance and debt service … compliance with statutory requirements and develop a plan to reduce excessive balances. … Schenevus Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Town of Arietta – Budgeting (2016M-308)
… 2013 through June 30, 2016. Background The Town of Arietta is located in Hamilton County and has a population of approximately 305. The Town is governed by an elected five-member Town Board. Budgeted … that result in the appropriation of fund balance that is not needed to finance operations. Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over cafeteria cash receipts … does not routinely receive and review certain reports to facilitate the reconciliation and verification of the … the daily cafeteria sales report and bank deposit amount to the student accounts report and composition of cash …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57Town of Fulton – Justice Court Operations (2017M-6)
… the bail records in the accounting software. Deposit all money collected in a timely manner. … Town of Fulton Justice …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6Town of Taylor – Financial Management (2016M-391)
… through September 8, 2016. Background The Town of Taylor is located in Cortland County and has a population of approximately 525. The Town is governed by an elected Town Board composed of the … bookkeeper's work to ensure that all financial activity is recorded accurately and completely accounted for, monthly …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Greenport Union Free School District – Financial Condition (2014M-203)
… 2014. Background The Greenport Union Free School District is located in the Village of Greenport in Suffolk County and is governed by an elected five-member Board of Education. The … Ensure that the District’s unexpended surplus fund balance is in compliance with statutory limits and develop a plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)
… (Department) contract. The Department did not remit money to the Supervisor in a timely manner. The Department …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… – pdf] Audit Objective Determine whether the Patchogue-Medford Union Free School District’s (District) health … take corrective action. … audit school district patchogue medford …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsVillage of Tuckahoe – Financial Condition (2015M-88)
… population of approximately 6,600. The Village is governed by an elected five-member Board of Trustees. Budgeted … Key Findings The Board underestimated expenditures by $119,527 in 2011-12 and by more than $1 million in 2013-14, which led to operating …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88State Comptroller DiNapoli Statement on Expansion of Geneva-Based RealEats into New Facility
… success story. It is meeting the growing consumer demand for healthy, easy-to-prepare dinner options that arrive at … results and shows significant potential as demand for online meal services increases. We’re proud to help this …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-expansion-geneva-based-realeats-new-facilityOyster Bay Water District – Payments in Lieu of Health Insurance (2017M-43)
… benefit analysis and review the District’s eligibility requirements to ensure that the program benefits the District …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/oyster-bay-water-district-payments-lieu-health-insurance-2017m-43Greenville Central School District – Information Technology (2021M-156)
… complete report - pdf] Audit Objective Determine whether Greenville Central School District (District) officials … a comprehensive acceptable use policy (AUP) and monitor employee computer use. Disable 64 unneeded network user … confidentially to officials. Key Recommendations Ensure the acceptable use policy clearly states what is acceptable …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156Dansville Public Library – Procurement (2015M-225)
… August 19, 2015. Background The Dansville Public Library is located in the Towns of North Dansville, Conesus, … and Wayland in Steuben County. The Library, which is a school district public library organized to serve the residents of the Dansville Central School District, is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225Town of Hamden – Financial Condition (2013M-86)
… purposes over which there is direct control (such as real property taxes) to fund appropriation increases and reduce …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… Volunteer Fire Company No. 1 is a volunteer organization located in the Town of Stockport, Columbia County, which … into an agreement with a Board member for work performed at the Company’s firehouse for which no disclosure of … to the Executive Committee which contain a detailed accounting of the Company’s revenues, expenses and all cash …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mCambria Housing Authority – Financial Management (2015M-316)
… August 24, 2015. Background The Cambria Housing Authority is located in the Town of Cambria in Niagara County. The … established pursuant to New York State Public Housing Law, is governed by an appointed five-member Board of Directors. … all claims prior to payment and ensure that each claim is properly itemized and supported by invoices or receipts. …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316Town of Russia – Financial Management (2014M-212)
… affairs. Expenditures for the general and highway funds in 2013 totaled approximately $1.07 million. Key … not adopted policies and procedures to govern the level of funds to be maintained, and the Town has accumulated excessive funds as a result. The Board has typically underestimated …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212Town of Otsego – Financial Condition (2013M-307)
… through August 20, 2013. Background The Town of Otsego is located in Otsego County and includes a portion of the … Village of Cooperstown. The Town has 3,900 residents and is governed by an elected five-member Town Board, comprising … and four Council members. The Town’s 2014 annual budget is $1,542,024. Key Findings Improper allocation of sales tax …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307