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Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… Audit Objective Determine whether Burnt Hills - Ballston Lake Central School District (District) officials ensured the … audit school burnt hillsballston lake …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planWyandanch Union Free School District – Budget Review (B25-7-3)
… proposed 2025-26 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Prattsburgh Central School District – Financial Management (2020M-108)
… [ read complete report - pdf ] Audit Objective Determine if the Board of … The Board appropriated fund balance totaling $1.13 million for fiscal years 2016-17 through 2018-19 but none of the money was used or needed to fund operations. For the last three fiscal years the District reported that it …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… report - pdf ] Audit Objective Determine whether the Town of Delhi (Town) Board (Board) properly managed pool project donations … Committee (Committee) to act under the auspices of the Town and organize fundraising activities that should not have … Determine whether the Town of Delhi Town Board Board properly managed pool project …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105City of Johnstown – Financial Management (2020M-134)
… adequately plan and monitor Emergency Medical Services (EMS) financial operations. As a result, the City could lose … Develop and adopt policies and procedures over the EMS function. City officials were given an opportunity to …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Village of Owego - Board Oversight and Financial Operations (2018M-101)
… The Board hired another certified public accountant (CPA) who was paid $30,000 to correct the records. The …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Schodack Landing Fire District No. 1 – Claims Auditing (2026M-17)
… to ensure tax dollars are spent properly, efficiently and in the best interest of taxpayers, the Board should conduct a … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix C. …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/schodack-landing-fire-district-no-1-claims-auditing-2026m-17State Comptroller DiNapoli Releases Audits
… Tunnels: Efforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up) (2021-F-15) An audit … state requirements for reimbursement. Division of State Police: Processing of Sexual Offense Evidence Collection Kits … 2020 found that from Nov. 28, 2017 to Oct. 31, 2019, state police processed 1,656 kits, but only 356 of them were …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1129
… earnings charges are properly transmitted to SFS and posted to the General Ledger. Payroll representatives not … earnings charges are properly transmitted to SFS and posted to the General Ledger …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1129-updates-cost-centers-statewide-financial-system-sfs-and-payserv-accountValhalla Union Free School District – Financial Condition (2015M-333)
… through September 30, 2015. Background The Valhalla Union Free School District serves parts of the Towns of Greenburgh, … Valhalla Union Free School District Financial Condition 2015M333 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Town of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… 31, 2014. Background The Town of Champion Great Bend Fire District, located in Jefferson County, is a district … District is governed by an elected five-member Board of Fire Commissioners. Budgeted appropriations for 2015 totaled … Town of Champion Great Bend Fire District Internal Controls Over Financial Operations …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialChenango County Probation Department – Restitution Payments (S9-20-3)
… checks totaling $1,662 were not properly followed up on. Officials did not make reasonable efforts to locate …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3Franklin County Probation Department – Restitution Payments (S9-20-13)
… [ read complete report - pdf] Audit Objective Determine whether the Franklin … Recommendations Establish clear policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13Rensselaer County Probation Department – Restitution Payments (S9-20-5)
… [ read complete report - pdf ] Audit Objective Determine whether the … Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/rensselaer-county-probation-department-restitution-payments-s9-20-5Three Village Central School District – Financial Operations (2021M-141)
… or electronic payment procedures. Segregate the Treasurer’s duties or provide adequate oversight. Present all claims to … and approval prior to payment. At least $37.9 million in claims were not reviewed or approved, as required, prior … payable process. The Treasurer controlled most aspects of these transactions rather than the accounts payable …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141Town of Sanford – Claims Audit Process (2021M-189)
… Town Law Section 118. Town officials may have saved $5,010 in fuel costs if they had used the State contract pricing … to help ensure purchases are cost effective and in the best interest of taxpayers. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Washington County Local Development Corporation – Revolving Loan Program (2021M-57)
… approved and paid but lacked required documentation of a commercial loan denial letter. The Director did not … not verified. Key Recommendations Officials should: Ensure commercial loan denial letters are on file. Ensure businesses …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingPlainville Fire District – Board Oversight (2021M-91)
… [ read complete report - pdf ] Audit Objective Determine whether the … Ensure the Treasurer filed annual financial reports, for 2018 through 2020. Ensure the Treasurer’s records were …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91Somers Central School District – User Accounts and Software Updates (2021M-153)
… adequate controls over user accounts and software updates to help prevent unauthorized use, access and loss. Key … adequate controls over user accounts and software updates to help prevent against unauthorized use, access and loss. … IT control weaknesses were communicated confidentially to officials. In addition, officials did not: Periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mVillage of Waterford – Board Oversight (2022M-70)
… complete report - pdf] Audit Objective Determine whether the Village of Waterford (Village) Board (Board) provided … adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. Specifically, the Board did not: Establish compensating controls to address …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70