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Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… Dutchess County. The Department has 43 volunteer members and the Executive Committee is responsible for oversight and financial management. From January 1, 2011 through … The Executive Committee did not establish policies and procedures for financial transactions. The Treasurer did …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Town … 125 real property tax exemptions totaling $52.1 million and identified issues with 21 exemptions. Sixteen exemptions … documentation to determine eligibility or verify the accuracy of the exemption calculation. Auditors also …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0East Aurora Union Free School District - Procurement (2023M-125)
… complete report – pdf] Audit Objective Determine whether the East Aurora Union Free School District (District) officials procured goods and services in a competitive manner. Key Findings The Board of Education (Board) and District officials did not always …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Starpoint Central School District – Network Access and Application User Permissions (2022M-101)
… – pdf] Audit Objective Determine whether Starpoint Central School District (District) officials adequately secured … District’s response. … Determine whether Starpoint Central School District District officials adequately secured access …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userLe Roy Central School District – Reserve Funds (2022M-110)
… complete report – pdf] Audit Objective Determine whether the Le Roy Central School District (District) Board of Education (Board) and District officials properly established and used reserve … them at reasonable levels. Key Findings Although the Board and District officials properly established reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Subway Service Diversions for Maintenance and Capital Projects (Follow-Up)
… end times ranged from 10 to 27 percent. In addition, the public was not adequately informed about diversions, shuttle …
https://www.osc.ny.gov/state-agencies/audits/2015/09/16/subway-service-diversions-maintenance-and-capital-projects-followTown of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… Board’s oversight of the District’s financial operations for the period January 1, 2015 through September 30, 2016. … of Commissioners. The District’s budgeted appropriations for 2016 were approximately $373,000. Key Findings The Board … were performed. Claims to be paid were not presented on an abstract, and Board minutes did not indicate that the …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Lansing Central School District – Procurement (2021M-213)
… may not have procured goods and services economically and in a manner that is in the best interests of taxpayers. … and did not help ensure officials sought competition for goods and services. Officials did not seek competition for insurance coverage totaling $232,624 or for four of six …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… financial decisions was hindered and officials lacked the information necessary to provide an annual report. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesDobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… with the employees to confirm the checks were conducted. While the Facilities Department overtime costs for the audit …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeBrighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… Objective Determine whether Brighter Choice Charter School for Girls (School) Board of Trustees (Board) and officials … were adequately supported, properly approved, accounted for, and for a School-related purpose. Key Findings The Board and …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72Town of Western - Supervisor’s Records and Reports (2022M-184)
… reports. As a result, the Town Board’s (Board’s) ability to monitor the Town’s financial operations and make sound … of the accountant’s work. As a result, the Town does not have accurate financial records and has been unable to obtain bonding for a capital project. In addition, the …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Montauk Union Free School District – Information Technology (2022M-137)
… School District (District) officials secured access to the network and financial application and developed an information … will be lost and the District may not be able to recover from a network disruption or disaster. In addition to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Town of Putnam – Accounting Records and Reports (2022M-188)
… and reports, as required, in a complete, accurate, up to date or timely manner . Without reliable accounting … Board (Board) cannot make sound financial decisions. Due to the Supervisor’s lack of oversight of the former … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comments …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Scio Central School District – Capital Assets (2024M-45)
… recorded replacement cost of approximately $47,000 did not have their location listed. Although required annually, the … policy, complete and accurate assets records may have been maintained. Key Recommendations Maintain capital … agreed with our recommendations and indicated they intend to initiate corrective action. … Determine whether Scio …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Academy Charter School , Eastport-South Manor Central … District and the Liverpool Central School District . “In an era of limited resources and increased accountability, …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0Town of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… audit of the Justice's records. Ensure that adequate information and reports are provided at each Board meeting. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mVillage of Watkins Glen – Justice Court Operations (2021M-146)
… collected, recorded, deposited, reported and remitted Justice Court (Court) collections in a timely and accurate … of the reporting errors was a $3,320 overpayment to the Justice Court Fund. In addition, Justice Miller had a …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146Village of Penn Yan – Water Operations (2013M-104)
… our audit was to evaluate the Village’s water operations for the period June 1, 2010, to October 11, 2012. Background … and the Mayor. The budgeted general fund appropriations for 2012-13 are approximately $4.4 million and water fund … regulations to define and allocate water plant costs for municipal customers. The Village is inappropriately …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Village of Nelsonville – Financial Operations (2012M-242)
… were properly performed and did not ensure the Village payroll was certified, as required by law. The Board did not … reconciles all the bank accounts monthly. Certify the payroll before the checks are processed. Segregate the …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242