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Wyandanch Union Free School District - Budget Review (B22-7-1)
… Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended … must submit to the State Comptroller each year, starting with the fiscal year during which the school district is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1Wilson Central School District - Financial Management (2022M-22)
… (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and reserves. As of June 30, 2021: The recalculated surplus fund balance was $3.3 million, which exceeds the 4 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Hancock Central School District - Non-Resident Student Tuition (2021M-208)
… officials did not inform taxpayers whether the costs to educate non-resident students are recovered by the revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208Mount Vernon City School District – Procurement of Natural Gas (2019M-91)
… into a contract for the supply of natural gas. Except as specified in Appendix B, District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Hudson Housing Authority – Board Oversight (2016M-302)
… are segregated among employees or that increased managerial oversight is in place. Perform a deliberate and …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Clifton Park Water Authority – Water Charges (2015M-247)
… The Clifton Park Water Authority is an independent public benefit corporation that was established in 1990 under New York State Public Authorities Law to acquire, construct, operate and maintain public water supply and distribution facilities for the …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Whitesboro Central School District – Separation Payments (2020M-146)
… separation payments totaling $66,368 that were not supported by their individual employment contracts and … post-employment health benefits that he otherwise would not have been eligible for based on the collective bargaining …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146Dryden Central School District – Information Technology (2020M-106)
… adequately safeguarded personal, private and sensitive information (PPSI) from abuse or loss. Key Findings The Board … not adequately safeguard PPSI. Officials did not: Ensure information technology (IT) policies were up-to-date with … was the victim of a ransomware attack. The Director of Information Technology Services (IT Director) failed to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106State Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget
… “New York City is contending with the devastating economic … largest and most stable resource, but weaknesses in the real estate market could impact this revenue for years to come. …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-preliminary-budgetSodus Center Fire Department – Financial Activities (2016M-424)
… Purpose of Audit The purpose of our audit was to determine whether Department officials and the membership provided adequate oversight of operations for the period January 1, 2015 through October …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Town of North Collins – Supervisor’s Records and Reports (2015M-99)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly … 1, 2011 through March 20, 2015. Background The Town of North Collins is located in Erie County and has a population of approximately 3,500. The Town is governed by four Board …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99Town of Chili - Financial Management and Cash Receipts (2019M-167)
… [read complete report - pdf] Audit Objective To determine whether the Board and Town officials adopted … budgets and effectively managed fund balance and reserves. To determine whether Town departments were properly …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced the following local government audits have been issued. Town of East Hampton – Budget Review (Suffolk County) Auditors found that the …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-municipal-auditsTown of Butternuts – Disbursements (2021M-62)
… account that, at times, had more than $500,000 on deposit. In addition, the Board allowed debit cards to be used, which resulted in a circumvention of the Town’s disbursement controls. While … action. Appendix B includes our comment on an issue raised in the Town’s response letter. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Town of Grafton – Internal Controls Over Claims Auditing (2013M-133)
… 31, 2012. Background The Town of Grafton is located in Rensselaer County. An elected five-member Town Board, … did not ensure that detailed claims audit procedures were in place to enable it to perform a proper and thorough audit in a timely manner. As a result, claims totaling more than …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133Otego-Unadilla Central School District - School District Website (S9-19-26)
… certain financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other … property tax report card. Budget-to-actual results in an easily accessible location. Corrective action plan …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26Equine Health and Safety (Follow-Up)
… requirements. The Commission did not provide our office with a required 90-day response indicating any steps it had …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/equine-health-and-safety-followTown of Machias – Supervisor’s Financial Duties (2021M-98)
… year, interfund loans have grown from $246,280 in 2015 to almost $1.6 million as of December 31, 2019. The … the bookkeeper. Provide detailed monthly financial reports to the Board. Review monthly bank reconciliations. Prepare … should: Periodically review the work of the bookkeeper to ensure the records and reports are adequately maintained. …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Village of Liberty – Budget Review (B4-14-9)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year … that the significant revenue and expenditure projections in the tentative budget are reasonable. The proposed budget … provisions for infrastructure needs. There are budget gaps in the water and sewer funds which are planned to be funded …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9Jefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… appropriately evaluated projects prior to approval and subsequently monitored the performance of businesses that received financial benefits. Key Findings JCIDA officials did not appropriately … schedule. Assess annually reported capital investment and salary information for reliability or compare it to estimates …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcida