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Town of Rush – Board Oversight (2014M-193)
… Background The Town of Rush is located in Monroe County and has approximately 3,250 residents. The Town is governed … five-member Town Board comprising the Town Supervisor and four council members. Budgeted appropriations for 2014 … not audit claims prior to payment during fiscal years 2012 and 2013. The Board did not conduct an annual audit of the …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193State Comptroller DiNapoli Releases Municipal Audits
… certain significant revenue and expenditure projections in the 2020-21 adopted budget are not reasonable and other … was authorized to adopt a budget that included a levy in excess of the tax levy limit. Find out how your government … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditsVillage of Palmyra - Justice Court Operations (2019M-202)
… receipts were collected, deposited, recorded, reported and remitted in a timely and accurate manner. Key Findings The Justice’s cash balances … dating back to the 1990s, with outstanding held bail and restitution totaling $1,864. The Board’s audit of the …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202South Colonie Central School District - Allocation of Personnel Costs (2020M-10)
… policy. Except for minor discrepancies, which we discussed with District officials, we found teacher center personnel …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10Village of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
… This matter has been referred to the Schoharie County District Attorney’s Office. Financial records maintained by …
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Bemus Point Central School District - Financial Management (2019M-216)
… used to fund operations. Return the improperly restricted money to the general fund. Reduce surplus fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Selkirk Fire Company No. 2 – Board Oversight (2021M-122)
… and expenditures. Board officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122State Comptroller DiNapoli Releases School District Audit
… could have saved at least $49,448 by using the Office of General Services contract price. In addition, officials …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditTown of Willing – Justice Court Operations (2014M-377)
… Prepare a monthly accountability analysis for all money held by the Court and properly report disposed cases to …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377State Comptroller Thomas P. DiNapoli Releases School District Audit
… New York State Comptroller Thomas P. DiNapoli today announced the … County) District officials did not adequately manage network user accounts or develop and adopt a written disaster … could lose important data and suffer serious interruption in operations. District officials should have disabled 17 of …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-thomas-p-dinapoli-releases-school-district-auditDiscovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)
… year. Key Findings When the third-party payroll services vendor finalizes the payroll, it directly withdraws the money … regularly reviews them. Key Recommendations Work with the vendor to arrange for payroll checks to clear against the … bank account and pay the payroll service fee to the vendor by check using their regular bill-paying process. …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015mVillage of Corinth – Investment Program (2023M-146)
… interest rate quotes. Village officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146Mount Markham Central School District – Reserve Funds (2016M-73)
… Purpose of Audit The purpose of our audit was to examine the District’s reserve funds for … Markham Central School District is located in a number of towns in Herkimer, Madison, Oneida and Otsego Counties. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73Charter School of Inquiry – Student Enrollment and Billing (2017M-74)
… was to examine student enrollment and billing processes for the period July 1, 2015 through February 2, 2017. … in the system, including entry and exit dates used for billing. Credit back money due to school districts of … student data management software vendor to arrange for access to 2015-16 student attendance records. … Charter …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/charter-school-inquiry-student-enrollment-and-billing-2017m-74Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… recording those transactions and reconciling the activity, with limited oversight. The Board did not annually audit the …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… [read complete report - pdf] Audit Objective Determine whether reserve funds and the … per statutes. Use money in the debt service fund to pay related debt service expenditures. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Southside Academy Charter School - Enrollment and Billing (2019M-70)
… and it under-billed four other resident districts a total of $27,389. The School does not have a good process in place … being billed. Ensure that every enrolled student has proof of residence and that the necessary documentation is kept on …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Town of Tyre - Long-Term Planning (2019M-61)
… list and agreement for the expenditure of highway money, including the anticipated costs. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… administrative fees and utilities), direct access to a District bank account to disburse these funds. Payment of utilities totaling … and utility vendors from having direct access to a District bank account and the ability to disburse funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mPutnam County – Court and Trust Funds (2017M-221)
… annual basis to the State Comptroller accounting for all money, securities and other properties deposited to court and …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/putnam-county-court-and-trust-funds-2017m-221