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Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… [read complete report – pdf] Audit Objective Determine whether Albany … the Board’s monthly financial reports did not accurately report revenue, and the risk of loss, diversion or theft of …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Village of Lake George – Records and Reports (2024M-82)
… complete, accurate and timely records and reports to allow the Village Board (Board) to effectively manage the Village’s financial operations. … The Treasurer and former Board-appointed Secretary to the Mayor (Secretary) did not properly fulfill their …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Town of Albion – Supervisor’s Records and Reports (2024M-111)
… [read complete report – pdf] Audit Objective Determine whether the Town of … Town’s bank accounts. The Board did not conduct a thorough annual audit of the Supervisor’s 2023 accounting records, as … Law (Town Law) Section 123. Recommendations The audit report includes 10 recommendations that, if implemented, will …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… $87,300 did not have the required proof of insurance on file. We also found buyout payments made to 10 employees … corrective action. Appendix B includes our comment on an issue raised in the City’s response letter. … …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolTown of Wilson – Fuel Procurement and Monitoring (2024M-131)
… diesel and gasoline fuel. Key Findings Town officials did not properly procure, monitor or account for fuel. … Superintendent (Superintendent) and Town Board (Board) did not provide adequate oversight of fuel, including … and gasoline fuel totaling $117,720 without competition. Did not secure access to the fuel pumps or maintain records …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131State Comptroller DiNapoli Releases Municipal & School Audits
… were proper and supported, and debt service payments were for legitimate Peconic Bay Community Preservation Fund … $33,280 or provide timely monthly reports to officials for eight of the 13 months in the audit period; or prepare … to be audited and approved before payment. Bellmore Union Free School District – Payroll (Nassau County) District …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Town of Oxford – Procurement … County) District officials did not maintain complete and accurate capital asset inventory records. The … these records but was unfamiliar with the requirements of, and did not comply with, the district’s capital asset policy. …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsSchool District Bus Safety (2018-MS-4)
… Annually approve all drivers that transport district students, including contracted transportation vendor … of complaints. 1 With scope extensions for units … School District Bus Safety 2018MS4 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… [read complete report - pdf] Audit Objective Determine whether the Board of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77Town of Seneca Falls – Cash Collections (2023M-57)
… officials effectively managed the Town’s cash collection function. Key Findings Town officials did not effectively … or reviewed. The Town Board (Board) did not adopt a written Town-wide cash collection policy. Key Recommendations Adopt a written cash collection policy. Require department …
https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57Lisbon Central School District – Medicaid Reimbursements (2022M-180)
… Medicaid reimbursement claims. Establish written Medicaid claim procedures and ensure staff maintain necessary Medicaid claim documentation. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180Valley Central School District – Information Technology (2020M-154)
… The District did not have a contingency plan to recover in the event of a significant service interruption. The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/valley-central-school-district-information-technology-2020m-154Pocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)
… was to examine the internal controls over the District’s financial operations for the period January 1, 2015 through … The Board did not develop a procurement policy or an investment policy. The Board did not develop a code of … policies and procedures that include purchasing and investment requirements. Develop and formally adopt a code of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reportsKIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… and collected resident district tuition for the sample of 50 students we reviewed. They also accurately recorded and …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collectionsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Alfred , City of Batavia , Southern Tier East Regional … DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… – Procurement (2021M-193) The purchasing agent did not ensure that goods and services were procured in … seven purchases totaling $49,300 where competition was not sought, as required by the board-adopted policy. Staff could not provide documentation to support efforts were made to …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… District – Board Oversight of Long-Term Planning (Monroe County) The board and district officials did not properly … Town of Poestenkill – Credit Card Purchases (Rensselaer County) The board did not ensure all credit card purchases … timely processing of its business functions. Chautauqua Lake Central School District – Procurement (Chautauqua …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … As a result, village officials did not seek competition for nine of 10 professional service providers paid $733,497. … as required. The board also did not seek competition for six professional services totaling approximately $559,311 …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Eastchester Union Free School District – User Accounts and Information Technology (IT) Contingency Planning … user accounts to help prevent unauthorized use, access and loss nor did they establish an adequate IT contingency …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases School District Audits
… Central School District – Fund Balance (Otsego County and Madison County) The board appropriated approximately … $929,100 in fund balance from 2016-17 through 2018-19 and did not use any of that amount to fund operations because … by approximately $680,500, or 6 percent. Pulaski Academy and Central School District – Separation Payments (Oswego …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1