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State Comptroller DiNapoli Releases Municipal Audits
… of Southampton – Fire Department Length of Service Award Program (Suffolk County) The village’s length of service award program (LOSAP) records for 47 of the department’s 138 active …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0New Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
… Board and District officials complied with Local Finance Law when using a line of credit. Key Findings The Treasurer’s … any of them. The Board did not comply with Local Finance Law when authorizing $220,000 of borrowing using a line of …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/14/new-suffolk-common-school-district-board-oversight-and-local-finance-lawState Comptroller DiNapoli Releases Local Government Audits
… plans. Meridale Fire Department and Emergency Squad – Cash Receipts and Disbursements (Delaware County) Cash receipt and disbursement duties were not adequately … controls were not implemented. The treasurer performed all cash receipt duties and cash disbursement duties. Fundraising …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-auditsLake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… and separate from the Town of Brookhaven, Suffolk County, in which it is located. The District is governed by an … from multiple vendors. Ensure that purchases are made in accordance with statute and the District’s procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… did not obtain Board and membership approval for all bills before paying them and did not retain adequate … in a timely manner. Key Recommendations Properly approve bills prior to payment and ensure that all bills have adequate supporting documentation. Adopt …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overAmani Public Charter School – Payroll and Timekeeping (2015M-46)
… 2014. Background The Amani Public Charter School, located in the City of Mount Vernon, is a public school that is not under the control of the local … employees have offer letters and/or personnel Action Forms in their personnel files to establish salaries and wages at …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46Village of Clayville – Board Oversight (2015M-115)
… approximately $491,000. Key Findings The Clerk-Treasurer did not make deposits on a timely basis. The Board did not audit claims prior to approving them. Budget-to-actual reports provided to the Board did not include all expenditure accounts or any revenue …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… verification document or the date was several years old; and one instance where the address did not agree with …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314City of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… report – pdf] Audit Objective Determine whether the City of Salamanca (City) Comptroller (Comptroller) completed timely and accurate …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97Village of St. Johnsville – Records and Reports (2015M-1)
… 1, 2011 through August 31, 2014. Background The Village of St. Johnsville is located in the Town of St. Johnsville, Montgomery County, and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Town of German – Supervisor’s Records and Reports (2023M-54)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The former Supervisor did not maintain the Town’s accounting records and reports in a complete, accurate and up-to-date manner . As a result, …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Warren County Local Development Corporation – Revolving Loan Program (2021M-102)
… provide adequate oversight of the revolving loan program. For the 15 active loans, we found: Fourteen loan files did not have required and/or other supporting documentation. Eleven loan files did … not have enforcement mechanisms to ensure funds were used for appropriate purposes and job creation and/or retention …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanTown of Pulteney – Financial Condition (2021M-24)
… actually available, after retaining a reasonable amount for the next year. Appropriated more fund balance to finance … resulting in the general and highway funds and water district beginning 2020 with budgetary deficits. Did not … adequate oversight of the bookkeeper and provide municipal accounting training. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Bethpage Public Library – Procurement (2019M-219)
… to a company to which the Director had close personal ties. Officials did not seek competition for two of five …
https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219Town of Wappinger – Recreation Department Cash Receipts (2020M-130)
… report - pdf ] Audit Objective Determine whether Town of Wappinger (Town) officials developed adequate controls to ensure Recreation Department (Department) cash collected is …
https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130Wassaic Fire District – Purchasing and Claims Processing (2017M-8)
… approximately $808,000. Key Findings District officials did not seek competition for the services of 11 professionals totaling $290,500 and did not obtain the required number of quotes for 17 purchases totaling $41,870. District officials did not have written agreements with four professionals for …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… School District’s (District’s) clubs properly accounted for, supported, deposited and used extra-classroom activity … all funds received and disbursed were properly accounted for. Deposits were not always supported by school deposit … Free School Districts Districts clubs properly accounted for supported deposited and used extraclassroom activity ECA …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activityHorseheads Central School District – Network Access Controls (2021M-127)
… Paid BOCES more than $2 million in the 2019-20 fiscal year for IT services but did not enter into a service level … were unable to determine exactly what services they paid for, if the District was appropriately billed or receiving the best value for IT services. Did not establish formal policies or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127State Comptroller DiNapoli Releases School District Audits
… five professional service providers totaling $658,164. In addition, officials did not obtain verbal and written … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsVillage of Clayton – Claims Auditing (2021M-81)
… complete report - pdf ] Audit Objective Determine whether the Village of Clayton (Village) Board of Trustees (Board) properly … for purchases and public works contracts. Key Findings The Board did not properly audit claims prior to payment or …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81