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Town of Lincklaen – Board Oversight (2017M-37)
… examine the Board’s oversight of Town financial activities for the period January 1, 2015 through December 16, 2016. … an elected five-member Town Board. Budgeted appropriations for the general and highway funds for 2017 totaled approximately $535,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37Town of Victory – Justice Court (2013M-66)
… cash. Use a formal review process when conducting annual audits, such as the audit checklist provided by OSC, and …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… over selected financial activities of the Department and Companies for the period January 1, 2013 through April … which provides fire protection services to the Village and to the Towns of Sidney and Unadilla, is governed by a nine-member Board of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialTown of Stony Creek – Supervisor's Records and Reports (2022M-32)
… accurate accounting records and conduct required annual audits. Ensure bank reconciliations are independently …
https://www.osc.ny.gov/local-government/audits/town/2022/07/01/town-stony-creek-supervisors-records-and-reports-2022m-32Town of Marathon – Town Clerk (2022M-143)
… complete report – pdf] Audit Objective Determine whether the Town of Marathon (Town) Clerk recorded, deposited, remitted and … collections in a timely and accurate manner. Key Findings The Clerk did not record, deposit, remit or report …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over garbage bag … the transfer stations were not remitted in a timely manner to the Town Clerk. Garbage bags provided to the transfer station are not adequately secured during the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399Northport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… records and were not deposited in the bank and collections of $845,258 were missing key support. Records to support …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomNewark Central School District - School District Website (S9-19-38)
… pdf ] Audit Objective Determine whether the Newark Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/newark-central-school-district-school-district-website-s9-19-38Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
… for. District officials did not provide adequate oversight of ECA and admission event collections. ECA club collections …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activityVillage of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
… to be documented and retained. Perform required annual audits. The last required audit was conducted in 2016. Key …
https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50Town of Boonville – Claims Auditing and Conflict of Interest (2014M-373)
… June 30, 2014. Background The Town of Boonville is located in Oneida County, has a population of approximately 4,600 … audit process. A Board member has a prohibited interest in Town contracts. Key Recommendations Ensure that deliberate … and that the Town does not enter into any contract in which a Town officer or employee has a prohibited …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373Town of Sidney – Supervisor’s Disbursements (2015M-214)
… of Audit The purpose of our audit was to assess the Board and Supervisor’s oversight of the disbursement process in the Supervisor's office for the period January 1, 2014 through June 25, 2015. Background The Town of Sidney is located in Delaware County and has a population of approximately 5,800. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-sidney-supervisors-disbursements-2015m-214Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… including reviewing canceled check images, auditing claims on a monthly basis and annually auditing the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mTown of Tuxedo – Financial Operations (2014M-284)
… financial information. The certified public accountant’s audits did not ensure that financial records were complete …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Town of Brant – Justice Court (2014M-180)
… Purpose of Audit The purpose of our audit was to review the Justices’ records and reports … 1, 2012 through April 25, 2014. Background The Town of Brant is located in Erie County and is governed by an …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… levels. The Board has not developed a multiyear financial plan. The District has not taken corrective action in … Develop and regularly update a multiyear financial plan. Ensure that corrective action is taken to correct audit …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… the Board of Fire Commissioners (Board) ensured that fund balance was reasonable. Determine if the Board ensured that … Farmingdale Fire District’s (District) unrestricted fund balance totaled more than $1.3 million, or 83 percent of 2017 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsComptroller DiNapoli Releases School Audits
… decline from 2012-13. Greenburgh Central School District – Payroll and Reserve Funds (Westchester County) District … have not provided employees with written procedures over payroll, did not adequately segregate payroll duties or establish sufficient compensating controls, …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … $4.2 million in water meter and sewer revenue, but based on collections of water and sewer rents in prior years, … conduct assessments of internal controls as required. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School Audits
… approximately $60 billion in federal, state and local funds. For additional background or a comment on a specific … reported. The district also maintained three reserve funds with balances totaling $1.9 million, as of June 30, …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0