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Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… Audit The purpose of our audit was to review the Village’s cash receipt and disbursement practices for the period of … The Board has not developed policies and procedures for cash receipt and disbursement duties, and the …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Town of Boylston – Procurement (2021M-56)
… annually, the last time the Board reviewed the policy was in 2012. The procurement policy does not require Town … action. Appendix B includes our comments on issues raised in the Town’s response letter. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Greenville Fire District - Fixed Assets (2019M-223)
… to safeguard fixed assets. The District’s inventory list did not contain identifiable information for each asset including purchase date, purchase price, date placed in service and useful life. As a result, officials were not … over $44,000 were not listed on the District’s inventory list. Key Recommendations The Board should: Adopt a …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223Wading River Fire District – Gasoline Credit Cards (2017M-5)
… June 30, 2016. Background The Wading River Fire District is a district corporation of the State, distinct and separate … Riverhead and Brookhaven, in Suffolk County. The District is governed by an elected five-member Board of Fire … are authorized to use the gasoline credit cards, when and how they can use the cards and what documentation is …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Geneva Housing Authority – Cash Receipts (2015M-160)
… 2015. Background The Geneva Housing Authority is located in the City of Geneva, Ontario County. The Authority, which … deposit of all receipts. Ensure that user access rights in the accounting system and housing software are limited to …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Chestertown Fire District – Claims Processing (2016M-387)
… the State, distinct and separate from the Town of Chester in Warren County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387State Comptroller DiNapoli Statement on SEC's Climate Disclosure Proposal
… have long advocated for. Access to consistent, comparable, and reliable information, across the marketplace, will … greatly improve the state pension fund's ability to assess and address risks and opportunities as we navigate our path to net zero by …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-statement-secs-climate-disclosure-proposalTown of Southold – Financial Operations (2014M-299)
… Background The Town of Southold is located in Suffolk County and has a population of approximately 23,200. The Town …
https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299Clarence Public Library – Audit of Claims (2016M-355)
… 2016. Background The Clarence Public Library is located in the Town of Clarence in Erie County. The Library, which received its charter from … Board of Regents of the New York State Education System in 1969, is governed by an appointed seven-member Board of …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Port Jervis City School District – Financial Condition (2016M-319)
… resulted in operating surpluses. The reserve policy does not state how each reserve will be funded, when reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Sherman Central School District – Claims Processing (2016M-352)
… Background The Sherman Central School District is located in the Towns of Chautauqua, Clymer, French Creek, Mina, North Harmony, Ripley, Sherman and Westfield in Chautauqua County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… of a deceased retiree continues to make payments and does not inform the District of the change, the District will …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceSewanhaka Central High School District – Student Fees (2016M-296)
… None of the finance clerks issued triplicate receipts. No one was responsible for reconciling collections and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Hammond Central School District – Payroll (2016M-398)
… of Audit The purpose of our audit was to evaluate the District's payroll procedures for the period July 1, 2014 through June 30, 2016. Background The Hammond Central School District is located in the Towns of Hammond, Rossie, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398Caledonia-Mumford Central School District – Online Banking (2016M-227)
… Central School District is located in the Town of Le Roy in Genesee County, the Town of Caledonia in Livingston …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Western New York Maritime Charter School – Financial Operations (2015M-124)
… of Audit The purpose of our audit was to examine the School’s student enrollment and billing processes and purchasing practices for the period July 1, 2013 through March 27, 2015. …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Corning City School District – Procurement (2016M-222)
… City School District is located in the Towns of Big Flats and Catlin in Chemung County; the Towns of Dix and Orange in Schuyler County; and the City of Corning and the Towns of Bradford, Campbell, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Morris Central School District – Financial Operations (2015M-251)
… Background The Morris Central School District is located in the Towns of Laurens, Morris, New Lisbon and Pittsfield in Otsego County. The District, which operates one school … not directly supervise the application of her signature on checks. Certain reserves had significant balances when …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… overtime totaling $72,218, without any explanation as to why the overtime was worked. Paid 13 employees for … all non-emergency overtime is approved in writing prior to work being performed and document why the overtime is necessary. Monitor overtime to ensure overtime hours are supported by timekeeping …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Comptroller DiNapoli Releases Municipal Audits
… were generally up-to-date and complete. However, the clerk does not make an entry into the court and trust fund register … Project – Board Oversight (Dutchess County) The board does not ensure the joint water project is operated in … with the intermunicipal cooperation agreements. The board does not require the city to make its quarterly estimated …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1