Search
Town of Minerva – Payroll and Cash Receipts (2015M-342)
… Purpose of Audit The purpose of our audit was to review the internal controls in place over the Town’s payroll and cash receipts processes for the period January 1, 2013 … shortage. Key Recommendations Seek recovery of $13,940 from the clerk for unauthorized direct deposits and …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342Chester Union Free School District – Financial Management and Board Oversight (2016M-95)
… Purpose of Audit The purpose of our audit was to oversight of the District’s financial operations … controls. Provide the claim auditor with procedures, a checklist and report format to perform a proper audit of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardVillage of Stamford – Claims Audit (2022M-197)
… complete report – pdf] Audit Objective Determine whether the Village of Stamford (Village) Board of Trustees (Board) … effectively audited claims prior to payment. Key Findings The Board did not effectively audit claims prior to payment. … As a result, disbursements were made for unsupported and/or improper claims and were not in the taxpayers’ best …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197Saugerties Central School District – IT Asset Management (S9-22-05)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … prices of approximately $7,300 were not inventoried. In addition, annual inventories were not conducted and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05Randolph Central School District – IT Asset Management (S9-22-22)
… appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired or in use during …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22State Comptroller DiNapoli Releases School District Audits
… the following audits were issued. Arkport Central School District – Network Access Controls (Steuben County) … communicated confidentially to officials. Nyack Union Free School District – Network User Accounts (Rockland County) …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-auditsTown of Highlands – Receiver of Taxes and Assessments (2021M-120)
… We also released Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152) , which addressed …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Village of Clayton – Claims Auditing (2021M-81)
… complete report - pdf ] Audit Objective Determine whether the Village of Clayton (Village) Board of Trustees (Board) properly audited claims prior to payment …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81Wyoming County Probation Department – Restitution Payments (S9-20-4)
… report - pdf ] Audit Objective Determine whether the Wyoming County (County) Probation Department (Department) … to enforce and monitor restitution obligations. Six of the 24 restitution orders reviewed had uncollected … and procedures. County officials disagreed with some of our findings and recommendations. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wyoming-county-probation-department-restitution-payments-s9-20-4Pompey Hill Fire District – Financial Management (2021M-136)
… complete report - pdf ] Audit Objective Determine whether the Pompey Hill Fire District (District) Board of Fire Commissioners (Board) properly established and managed capital reserve funds, ensured records were … conducted. We also found: Expenditures totaling $427,305 from the capital reserve were not authorized by proper Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Health and Safety of Children in Foster Care (Follow-Up)
… issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/health-and-safety-children-foster-care-followTown of Hammond – Town Clerk Operations (2014M-350)
… as the Town's Tax Collector. Key Findings The Clerk did not retain source documents to support property tax payments received and did not always issue duplicate receipts for tax collections. The Clerk did not perform bank reconciliations or monthly accountabilities. …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Farmingdale Union Free School District – Payroll (2024M-22)
… written preapproval. Did not budget for overtime separate from other payroll expenditures. As a result, District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… Also, the Board did not review periodic financial reports to monitor the budget and finances and did not establish a … two projects, officials relied on lines of credit (LOCs) to provide cash flow for several years. The Corporation’s ability to pay off the LOCs is contingent on the sale of three …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andAdirondack Central School District – Information Technology (2022M-61)
… adequate information technology (IT) controls over the District’s network to help safeguard personal, private, and sensitive information (PPSI). Key Findings District … written service level agreement (SLA) to clearly identify the provider’s responsibilities and specific services to be …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61Eden Central School District – Capital Project Management (2024M-83)
… whether the Eden Central School District (District) Board of Education (Board) and District officials provided sufficient oversight of and managed the District’s 2022 capital project (project) … in the project proposition or subsequently communicated to voters. As a result, voters were not afforded the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83Evergreen Charter School – Credit Card Purchases (2024M-143)
… properly approved or adequately supported, it could result in inappropriate or fraudulent charges or unauthorized … action. Appendix B includes our comments on issues raised in the School’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143State Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… that they provided any services to the company. Town of Cortlandville – Improving Private Property (Cortland … time. The constitution generally prohibits the expenditure of town money for the benefit of private parties. Typically, a town would need a leasehold …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… or a comment on a specific audit, please contact Brian Butry at 518-474-4015 or email: [email protected] …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-releases-school-audits