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Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)

… financial activities of the Department and Companies for the period January 1, 2013 through April 23, 2014. … cash disbursements and receipts were properly accounted for. The Companies’ Trustees did not use bank statements … the bylaws are clear and address proper internal controls for cash disbursements and receipts and that documentation is …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financial

Riverhead Charter School – Debit Cards (2017M-254)

… cards to help ensure all charges were adequately supported and for business-related purposes. None of the debit card … from paying sales tax on purchases, the Executive Director and Director of Finance repeatedly paid sales tax on debit … cards, adopt a debit card policy that describes the types and circumstances of the purchases allowed and provides …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254

Jericho Water District – Water Use Charges (2013M-395)

… primarily from water usage charges and real property taxes. The District’s 2012 expenditures totaled approximately … were funded primarily with water rents and real property taxes. Key Findings We found that, except for minor …

https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395

Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)

… Purpose of Audit The purpose of our audit was to determine if internal controls over Business Office … were appropriately designed and operating effectively to adequately safeguard District assets for the period July 1, 2011, to November 30, 2012. Background The Oppenheim-Ephratah …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operations

Lake George Central School District – Internal Controls Over Payroll (2013M-122)

… The Lake George Central School District is located in the Village of Lake George and the Towns of Lake George, Queensbury, Bolton, and Fort Ann in Warren and Washington Counties. The District is governed …

https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013m

Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)

… requirements to determine if the program is implemented in the most prudent and cost-effective manner. At the …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyouts

Pleasantville Union Free School District – Claims Auditing (2022M-136)

… auditor was properly trained or had necessary access to District records for the claims auditor to effectively perform the Board’s claims audit …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136

Sayville Union Free School District - Purchasing (2019M-69)

… [read complete report - pdf] Audit Objective Determine whether District officials used a … District officials did not use a request for proposals (RFPs) process or seek competition for three professional … professional service providers have been selected using RFPs and purchases over $5,000 are competitively bid. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69

Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)

… The Board provided adequate oversight and management of the Village’s water and sewer finances. Village officials … develop a comprehensive, written multiyear financial or capital plan to address needed repairs. We estimate that, for … Develop comprehensive multiyear financial and capital plans that project operating and capital needs and …

https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-information

City of Middletown – Payroll and Leave Benefits (2024M-26)

… including potential overpayments totaling $191,253. As a result, the City paid employees for time they did not work … Ensure employees worked the hours that they were scheduled to work and were paid for working. Establish City-wide … of our findings but indicated they have initiated or plan to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26

Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced … activity, as well as the use of certain debt proceeds. … New York State Comptroller Thomas P DiNapoli today announced …

https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-1

Public School Safety – Incident Reporting and Unauthorized Student Departures

… students, teachers, visitors, and staff is a high priority for DoE and for government policymakers. New York State’s … and submits its reportable incidents to SED by September 30 of each year. SED uses this VADIR data to calculate each school’s “School Violence …

https://www.osc.ny.gov/state-agencies/audits/2015/04/29/public-school-safety-incident-reporting-and-unauthorized-student-departures

State Comptroller DiNapoli Releases Audits

… in the hospital. Department of Labor (DOL): Protection of Child Performers (Follow-Up) (2018-F-24) An initial audit … a sound and effective system of internal controls for the Child Performers Unit and did not have the necessary controls … enforce compliance with regulations designed to protect child performers' earnings. Auditors also found that DOL's …

https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits-1

King Center Charter School - Information Technology (2018M-61)

… complete report - pdf] Audit Objective Determine whether information technology (IT) assets are properly safeguarded, secured and …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61

Kortright Rural Fire District – Financial Activities (2022M-51)

… adequate controls over financial activities to safeguard assets. Key Findings The Board did not establish adequate controls over financial activities to safeguard assets. The Board did not: Adequately segregate the … adequate controls over financial activities to safeguard assets …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51

Phelps-Clifton Springs Central School District – Network Access (2021M-35)

… Maintain hardware or software inventory records. In addition, sensitive information technology (IT) control …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/phelps-clifton-springs-central-school-district-network-access-2021m-35

Incorporated Village of Garden City – Check Signing (2021M-39)

… policy. Key Findings The Village’s check signing process does not comply with Village policy and the Village Treasurer … at all times and supervise the check-signing process when others use it. In her absence, have authorized alternate …

https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39

Town of Randolph – Justice Court Operations (2021M-76)

… manner. However, the Justice did not ensure computerized case records were updated in an accurate and timely manner or … review pending cases reports and compare computerized case information to manual case file information. Ensure that the clerk reports all …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76