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Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… Background The Nanticoke Volunteer Fire Department was a not-for-profit organization which was located in the Towns of … Attorney General’s Office. Key Findings The Board did not ensure that all disbursements represented proper … using Department funds. The Board and membership did not review bank statement activity. No one ensured that cash …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsCortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… the period June 1, 2011, to July 9, 2012. Background The Cortland City School District is located in the City of Cortland and five towns in Cortland County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsCounty of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… (COIDA) adequately planned for the acquisition of the Oneonta Rail Yards property (Rail Yards). Key Findings COIDA … Agency COIDA adequately planned for the acquisition of the Oneonta Rail Yards property Rail Yards …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaTown of Porter – Capital Projects (2013M-352)
… Purpose of Audit The purpose of our audit was to review the Town’s capital projects for the period January 1, 2012 through October 9, 2013. Background The Town of Porter is located in Niagara County and has a … plans for this cash. The Supervisor is accounting for park operations in the capital projects fund, rather than the …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352Town of Schuyler – Financial Management (2014M-182)
… The Town of Schuyler is located in Herkimer County and has a population of approximately 3,400. The Town’s budgeted … fund balance in the Town’s general fund would cover more than a full year’s appropriations. The sewer … has enough unrestricted, unappropriated fund balance to cover more than seven years’ appropriations. The Board did …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… that were incomplete or unsigned. The Supervisor did not submit financial reports to the Board. The Board did not perform an annual audit of the Supervisor’s records and …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169Town of Argyle – Town Clerk and Budgeting (2012M-231)
… credit card to charge personal items totaling $8,347, did not deposit fees and real property taxes in a timely manner, and did not remit funds to the Supervisor and other agencies in a …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… examine the Library’s internal controls over circulation desk cash receipts for the period of January 1, 2013 through … related to collecting cash receipts at the circulation desk, the procedures were insufficient. Procedures did not …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… Audit The purpose of our audit was to assess the Authority’s payroll process for the period October 1, 2012 through … Authority’s financial affairs. Key Findings Due to limited staffing at the Authority, there was no segregation of … payroll to the extent possible given the limited staffing. Establish adequate oversight procedures for payroll …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… and State aid. Key Findings The Board and Supervisor did not adequately segregate duties related to the collection, … controls where segregating incompatible functions is not possible. Discontinue delegating the Supervisor’s check …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Overview – Improving the Effectiveness of Your Claims Auditing Process
… are responsible for the audit of claims. It also is our hope that the information contained in this guide will be … on the body or official responsible for auditing claims in school districts, counties, fire districts, libraries, towns …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overviewState Comptroller DiNapoli Releases School District Audits
… investment policy. Had officials invested available funds in a financial institution with higher interest rates, … increased by $215,120. Tioga Central School District – Health Insurance and Special Education Cost Savings (Tioga County) …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1Sweet Home Central School District – Financial Management (2016M-207)
… July 1, 2012 through March 18, 2016. Background The Sweet Home Central School District is located in the Towns of … short-term financing is issued only if needed. … Sweet Home Central School District Financial Management 2016M207 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207South Jefferson Central School District – Community Services (2016M-343)
… controls over District-provided community services for the period July 1, 2014 through May 9, 2016. Background … Central School District is located in the Towns of Adams, Ellisburg, Hounsfield, Lorraine, Rodman, Rutland, … with approximately 2,100 students. Budgeted appropriations for the 2016-17 fiscal year total approximately $32.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343South Huntington Union Free School District – Financial Condition (2016M-132)
… to other post-employment benefits (OPEB) each year but did not use these funds to make related payments. Based on … that result in the appropriation of fund balance that will not be used to fund operations. Use excess unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Smithtown Central School District – Capital Projects (2016M-202)
… money has remained in the capital fund for several years, dating back to September 2012. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… February 29, 2016. Background The Valley Stream Union Free School District #24 is located in the Town of Hempstead in Nassau County. The District, which operates three elementary schools with approximately 1,100 students, is … stated that unused annual vacation time for the respective school year will be deemed forfeited. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationOdessa-Montour Central School District – Financial Condition (2016M-71)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … exceeded the statutory limit. The District does not have a policy or formal plan for its six reserves. The … reserve policy. Develop a multiyear financial plan to estimate the future costs of ongoing services based on …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Oakfield-Alabama Central School District – Budgeting (2016M-172)
… through April 4, 2016. Background The Oakfield-Alabama Central School District is located in the Towns of Oakfield, … and Elba in Genesee County and the Town of Barre in Orleans County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Westmoreland Central School District – Financial Condition (2014M-283)
… of Vernon, Westmoreland and Whitestown and the City of Rome in Oneida County and has approximately 950 students and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283