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Chappaqua Central School District - Fixed Assets (2022M-186)
… the District’s new asset list is complete, accurate and up-to-date and that all fixed assets are tagged. Ensure that all … District’s new asset list. Update the fixed asset policy to require periodic and unannounced inventory counts. … our recommendations and have initiated or they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Local Sales Tax Sharing in New York State
… Most counties in New York State share a portion of their local sales tax revenue with cities, towns, villages and, in a few instances, school districts within their … that includes a thematic map highlighting the share of sales tax revenue that counties allocate to other …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-stateVillage of Bemus Point – Clerk-Treasurer (2022M-38)
… deposited, recorded, reported and disbursed Village funds. Key Findings The Clerk-Treasurer did not properly deposit, record, report and disburse Village funds and was arrested in February 2021 and charged with … properly deposited recorded reported and disbursed Village funds …
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38Clinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… Services (BOCES) officials ensured the third-party administrator (administrator) returned forfeited funds from the health … manner. Key Findings BOCES officials did not ensure the administrator returned forfeited funds from the FSA, DCAP and … BOCES officials ensured the thirdparty administrator returned forfeited funds from the health …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeVillage of Clayville – Board Oversight (2015M-115)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115Town of Ephratah – Accounting Records and Reports (2022M-138)
… and timely financial records and reports. Key Findings In 2017, OSC issued an audit report 1 that included findings … to not maintain the Town’s accounting records and reports in a complete, accurate, up-to-date or timely manner. Without … by $60,948. Bank reconciliations were not performed in a timely manner. Annual Update Documents (AUDs) from 2015 …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138Windsor Central School District – Fuel Controls (2022M-133)
… accounted for. Key Findings District officials did not have adequate internal controls over fuel credit card … Employees used District credit cards to purchase fuel, but records were not always maintained to report who used the … adequate controls to safeguard diesel fuel stored in the District’s 10,000-gallon storage tank. Without …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133Village of Akron – Selected Financial Activities (2016M-133)
… Purpose of Audit The objective of our audit was to review the Village’s water operations and … 1, 2014 through December 22, 2015. Background The Village of Akron is located in the Town of Newstead in Erie County. … Village of Akron Selected Financial Activities 2016M133 …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Wheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)
… obsolete unused IT equipment that had not been sanitized of data prior to storage. We were unable to identify 354 unused IT assets (91 … We identified 70 unused IT assets that were at high risk of potential theft and misuse of personal, private …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2Town of Frankfort – Justice Court Operations (2022M-16)
… hours of collection, and monthly reports are filed timely. Upgrade the Court’s recordkeeping software to the most … generally agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16Ontario County Four Seasons Development Corporation – Procurement (2021M-197)
… to nine vendors with aggregate purchases of $5,000 or more in either the 2019-20 or 2020-21 fiscal year and found …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationChenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)
… and document its evaluation and approval process. In addition, the Board did not properly monitor the … to ensure they were not exceeded. Track payments in lieu of taxes (PILOTs) to ensure they were billed and paid in accordance with the PILOT agreements. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/county/2022/04/22/chenango-county-industrial-development-agency-project-approval-and-monitoringVillage of Fleischmanns – Water Fund (2013M-151)
… real property taxes, water and sewer user fees, and State and Federal aid. The water fund budget for the same …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151New York State Comptroller DiNapoli Statement on Former Orange County IDA Officials Guilty Plea
… Industrial Development Agency(IDA) officials who pled guilty today to defrauding the IDA and were ordered to pay … gains.” Press Release DA Hoovler Announces Felony Guilty Pleas In Orange County Industrial Development Agency … County Industrial Development Agency officials who pled guilty today to defrauding the IDA and were ordered to pay …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-former-orange-county-ida-officials-guilty-pleaWest Albany Fire District – Credit Card Purchases (2017M-15)
… to determine whether credit card purchases were approved in advance and related claims included adequate supporting … the State, distinct and separate from the Town of Colonie in Albany County. The District is governed by an elected … purchases (58 percent) totaling $22,224 were not approved in advance by either Board approval or purchase order. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Wassaic Fire District – Purchasing and Claims Processing (2017M-8)
… Fire District (District) is a district corporation of the State, distinct and separate from the Town of Amenia, in …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Town of Wolcott – Financial Management (2020M-131)
… Determine whether the Town Board Board effectively managed the Town of Wolcotts Town …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Bethpage Public Library – Procurement (2019M-219)
… the Library’s policies. Therefore, taxpayers do not have assurance that the best prices were obtained. Officials did … were paid a total of $37,637. In addition, officials made credit card purchases totaling $16,497 without documentation … services are obtained on a periodic basis and that credit card charges comply with the procurement policy and …
https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219Dryden Central School District – Information Technology (2020M-106)
… were enforced (or enforceable). Regularly review user accounts and disable any unnecessary accounts, maintain up-to-date IT asset inventory records or enter into adequate written contracts with all IT service providers. In 2018, the District was the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106Village of Delhi – Financial Condition (2013M-110)
… Purpose of Audit The purpose of our audit was to examine the Village’s financial condition …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110