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Truxton Fire District – Board Oversight (2022M-123)
… complete report – pdf] Audit Objective Determine whether the Truxton Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The Board did not provide adequate oversight of District …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Village of Medina – Ambulance Service Billings (2014M-326)
… records to ensure that the correct rates are charged based on service provided. … Village of Medina Ambulance Service …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326Town of Fulton – Justice Court Operations (2017M-6)
… of our audit was to review the internal controls over the Court’s financial activity for the period January 1, 2015 … of approximately 1,400. The Town, which maintains a Justice Court with one appointed Justice, is governed by an …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)
… approximately $12.5 million. Key Findings The Board did not adopt written policies over financial operations. The Board did not approve a key Recreation Department (Department) contract. The Department did not remit money to the Supervisor in a timely manner. The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81Edwards-Knox Central School District – Medicaid Reimbursements (2021M-92)
… which it was entitled. Key Findings The District did not claim any Medicaid reimbursements to which it was entitled. District officials: Did not claim Medicaid reimbursements for the 12 students we … it is not cost-effective. Did not establish Medicaid claim policies or procedures or ensure that sufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/edwards-knox-central-school-district-medicaid-reimbursements-2021m-92Quaker Street Fire District – Board Oversight (2021M-96)
… - pdf ] Audit Objective Determine whether the Quaker Street Fire District’s (District) Board of Fire Commissioners … initiate corrective action. … Determine whether the Quaker Street Fire Districts District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96Village of Whitney Point – Cash Disbursements (2013M-69)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over cash …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… The purpose of our audit was to review the establishment and use of the Town’s reserve funds and to examine internal controls over the Town’s Justice … 1, 2013 through May 31, 2014. Background The Town of Indian Lake is located in Hamilton County and has a …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… claims totaling $3.9 million. The Board did not develop an online banking policy or procedures to verify that … and approval prior to payment. The Board should develop an online banking policy. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsTown of Tuxedo – Financial Operations (2014M-284)
… 2014. Background The Town of Tuxedo is located in Orange County and has a population of approximately 3,600. The Town …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Town of Brant – Justice Court (2014M-180)
… operations in 2013 was $366,772. Key Findings The Justices did not always perform monthly bank reconciliations and accountability analyses properly. The Justices did not always report and remit funds to the Justice Court Fund (JCF) in a timely manner. The Justices did not follow up on pending cases or enforce unpaid fines …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Piseco Common School District – Authorized Investments (2023M-172)
… Common School District (District) officials invested in accordance with statutory requirements. Key Findings District officials did not invest in accordance with statutory requirements. As a result, District investments were at an increased risk of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172Town of Pendleton – Capital Projects (2024M-72)
… projects (projects) were properly planned, accounted for and monitored. Key Findings The Town Board (Board) and … did not ensure projects were properly planned or accounted for and did not monitor projects. As a result, the Supervisor … project scope, timelines, cost or funding sources for any of the Town’s five projects. Prepare detailed project …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72Comptroller DiNapoli Releases Municipal Audits
… St. Johnsville , Uniondale Public Library , Town of Virgil and the Village of Washingtonville . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… – Financial Management (2019M-94) The water and sewer funds maintained excessive unrestricted fund balance levels, …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School District Audits
… School District – Information Technology (Chautauqua County) District officials did not provide IT security … personal internet use was found on computers assigned to employees who routinely accessed PPSI. Auditors found … Central School District – Niagara Power Coalition and Native American Revenues (Niagara County) District officials …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… County) The town did not have a written agreement or basis for rates charged to the Department of Corrections and Community Supervision DOCCS for sewer services. The town also charged sewer district … found the health insurance overpayments included $19,400 for ineligible individuals. In addition, direct supervisors …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … of purchases include: $134,742 from a home improvement store; $25,140 from an online retailer; and $23,242 for …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School Audits
… his office completed audits of the Long Beach City School District , Lynbrook Union Free School District , North Collins Central School District , North … appropriations in the adopted budget by approximately 12 percent each year. The district has also appropriated …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… oversight and bypassed established internal controls over cash disbursements. In addition, credit card charges were not … the court’s financial operations. The court clerk collects cash receipts, records entries in the accounting system and …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits