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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-136Jericho 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-395Sayville 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-69Village 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-informationOppenheim-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-operationsLake 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-2013mCity 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-26Comptroller 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-1Public 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-departuresState 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-1King 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-61Kortright 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-51Town of Shelter Island – Peconic Bay Community Preservation Fund (P7-23-22)
… report – pdf] Audit Objective Determine whether Town of Shelter Island (Town) officials properly administered the … disbursements were proper and supported. Specifically: Of the 37 deposits totaling $8.5 million made to the CPF bank … receipted, deposited timely and intact, and accounted for. Of the 103 disbursements totaling $6 million paid during the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-shelter-island-peconic-bay-community-preservation-fund-p7-23-22Bradford Central School District – Online Banking (2022M-102)
… report – pdf] Audit Objective Determine whether the Bradford Central School District (District) officials ensured … they will take corrective action. … Determine whether the Bradford Central School District District officials ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102Town 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-76Port Byron Central School District – Network User Accounts (2021M-119)
… to add or disable user accounts. The District had a total of 19 unneeded network user accounts including 14 non-student …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/24/port-byron-central-school-district-network-user-accounts-2021m-119Medina Central School District - Tax Collection (2019M-151)
… Maintain accurate, complete and timely records for all tax collections and ensure that daily receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… officials properly recorded, supported and reported cash receipts and disbursements, including payroll. Key … Although we did not find any significant errors in how cash receipts and disbursements were recorded and reported, … fees. Key Recommendations The Board should adopt cash receipts and disbursement policies. Ensure that duties …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andWalton Central School District - Fund Balance (2019M-209)
… through 2018-19 and only used approximately $282,000. As of June 30, 2019, surplus fund balance totaled over $1.4 … limit by approximately $590,000 or 2.7 percentage points. When unused appropriated fund balance was added back to the … reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations. Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Edmeston Central School District - Fund Balance (2020M-1)
… balance from 2016-17 through 2018-19 and did not use any of that amount to fund operations because of generated operating surpluses. As of June 30, 2019, … limit by approximately $535,000 or 5 percentage points. When unused appropriated fund balance was added back to the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1