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Avon Central School District – Financial Management (2024M-75)
… The Board-approved budgets overestimated appropriations by an average of approximately $1.7 million per year which … a reservation of fund balance that is not provided for by statute and circumvents the statutory limit. Six reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Pavilion Central School District – Claims Audit (2024M-108)
… demonstrating that the purchase was properly authorized by an appropriate department head and/or approved by the purchasing agent. 50 claims totaling $88,000 lacked …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… of Fenner. The District’s general fund budget for 2015 totals $68,996. Key Findings The Treasurer has not submitted …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… – pdf Audit Objective Determine whether the Village of Holley (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Holley Village Board of Trustees Board conducted an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Fine Fire District – Board Oversight (2023M-81)
… budgets, as required by New York State Town Law Section 181. Approve realistic budgets for 2019 through 2021 – …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Town of Burke – Fiscal Oversight (2016M-277)
… Background The Town of Burke is located in Franklin County and has a population of approximately 1,500. The Town is … monthly financial reports. The Board did not audit and approve claims in accordance with Town Law for 20 of the … (OGS) to receive State contract pricing for diesel and heating fuel purchases. The Board did not annually audit or …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… and tax incentives as authorized by New York State Law. The Agency is governed by a Board which comprises nine … Hamburg Board. The Agency reported 48 active projects with payment in lieu of taxes (PILOT) agreements in 2014. Key …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andColumbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… is under the general oversight of the County Government Committee (Committee). Key Findings The Committee and Board have not established effective internal …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueIrvington Union Free School District – Information Technology (2016M-266)
… the District’s web filtering software is not configured to block access. Key Recommendations Update the District’s … Internet usage and configure the web filtering software to block access to sites that violate the acceptable use policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… Background The Spackenkill Union Free School District is located in the Town of Poughkeepsie, Dutchess County. The … operates four schools with approximately 1,500 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementBelfast Central School District – Procurement (2016M-317)
… auditor did not always ensure that purchases were made in compliance with the policy or require District officials to properly document compliance when they sought competition. District officials … purchasing agent and claims auditor to regularly monitor compliance with the procurement policy and periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Vestal Central School District – Financial Condition (2014M-08)
… District operations. Consider providing District taxpayers with budgetary information that includes prior fiscal years’ …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Town of Smithtown – Departmental Operations (2017M-66)
… staff did not maintain any inventory records for parking permits. Officials did not have written procedures requiring that the number of parking permits purchased be periodically reconciled with the … tanks. Maintain an accurate inventory of all nonresident parking permits purchased, on hand and issued. Periodically …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… Purpose of Audit The purpose of our audit was to review controls over payroll and fire protection and ambulance contracts for the period January 1, 2015 through December 13, 2016. Background The Town of Minisink is located in Orange County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14Village of Ilion – Information Technology (2015M-34)
… Purpose of Audit The purpose of our audit was to examine IT controls over the Village’s … January 1 through October 31, 2014. Background The Village of Ilion is located in the Towns of German Flatts and … Village of Ilion Information Technology 2015M34 …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Village of Albion – Water and Sewer Rents (2013M-108)
… fiscal year totaled $6.5 million. Key Findings The Board did not establish adequate internal controls over the … and accounting for water and sewer rents. The Board did not properly segregate the duties of the water clerk. As … or implement compensating controls. Ensure that master meter is recalibrated periodically. Deposit all moneys …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Village of Bellerose – Procurement and Cash Receipts (2014M-218)
… employees use requisitions and purchase orders prior to ordering goods and services and that all Village employees …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218Town of Livonia – Justice Court (2015M-76)
… with two elected Justices. For 2014, the Town reported net revenues from fines and surcharges of approximately …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Town of Caroga – Supervisor’s Records and Reports (2015M-182)
… and accuracy of the Town’s records and reports for the period January 1, 2014 through April 30, 2015. … financial activity is accurately and completely accounted for and that monthly bank reconciliations are performed and … budget-to-actual comparisons of revenues and expenditures for each fund as well as monthly bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182State Comptroller DiNapoli Releases Municipal Audits
… government audits have been issued. Village of Dering Harbor – Board Oversight (Suffolk County) The board failed to …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits