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Jamesport Fire District - Length of Service Award Program (2019M-05)
… as the policy does not award points for certain activities in accordance with GML. The 2016 and 2017 LOSAP records for … LOSAP policy to be consistent with GML. Award points based on proper support. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-length-service-award-program-2019m-05Bolivar-Richburg Central School District - Financial Management (2019M-17)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … reserve policy, including plans for the use of reserves in accordance with applicable statutes. District officials … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Town of Bovina - Records and Reports (2019M-200)
… complete report - pdf] Audit Objective Determine whether the Supervisor maintained complete, accurate and timely accounting records and reports. Key Findings The Supervisor did not maintain complete, accurate or timely accounting records and reports. The Board has not received financial reports since February …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200Town of Schroeppel - Financial Records and Reports (2019M-187)
… [read complete report - pdf] Audit Objective Determine whether the … the Annual Update Documents (AUDs), which are the Annual Financial Reports, were not filed on a timely basis. The …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187City of Middletown - Water System Cybersecurity (2019M-22)
… City officials adequately safeguarded electronic access to the City’s water system. Key Findings Officials did not have … and implement sufficient IT policies and procedures for the water system. Provide IT security awareness training to … City officials adequately safeguarded electronic access to the Citys water system …
https://www.osc.ny.gov/local-government/audits/city/2019/11/27/city-middletown-water-system-cybersecurity-2019m-22Village of West Haverstraw - Summer Program (2019M-146)
… purchased incidentals for the Program. Payments made to a movie theater totaling $4,730 were not documented. These …
https://www.osc.ny.gov/local-government/audits/village/2019/11/22/village-west-haverstraw-summer-program-2019m-146Village of Red Hook - Clerk-Treasurer's Duties (2019M-101)
… complete report - pdf] Audit Objective Determine whether the Village Clerk-Treasurer (Treasurer) performed her duties in accordance with statutes. Key Finding The Board engaged the services of a contractor to assist the Treasurer with her … Determine whether the Village ClerkTreasurer Treasurer performed her duties in …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-clerk-treasurers-duties-2019m-101Livingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)
… $326,000 over the previous three years. The Board shared sports programs with other districts to ensure their students had varied sports opportunities available to them while decreasing … Recommendations Periodically analyze shared positions and sports programs to ensure they remain cost-effective. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/livingston-manor-central-school-district-cost-effective-expenditureRandolph Central School District - Financial Management (2019M-232)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board and District officials can better manage fund … fund balance was nearly $2.9 million (14 percent of the 2019-20 budgeted appropriations), exceeding the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232Canaseraga Central School District - Financial Management (2019M-104)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board overestimated appropriations by a total of $3.5 … and was 5 percent of 2018-19 appropriations, exceeding the 4 percent statutory limit by approximately $74,000 or 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Bemus Point Central School District - Financial Management (2019M-216)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board overestimated appropriations by a total of $3.1 … of fund balance that was not used to finance operations. The District improperly restricted more than $260,000 in its …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Genesee Valley Central School District - Financial Management (2019M-231)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board overestimated appropriations by a total of $2.7 … and was 6 percent of 2019-20 appropriations, exceeding the statutory limit by approximately $354,000 or 2 percentage …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231State Agencies Bulletin No. 1305
… Purpose To inform agencies of OSC’s automatic processing of the April 2014 Retention Payment. Affected Employees Employees who received the full or a prorated amount of the April 2013 Retention Payment Background Pursuant to the … To inform agencies of OSCs automatic processing of the April 2014 Retention Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1305-april-2014-retention-paymentTown of Leicester – Financial Management (2025M-2)
… Determine whether the Town of Leicester Town Board Board effectively managed fund balance …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Town of Harpersfield – Claims Auditing (2024M-71)
… [read complete report – pdf] Audit Objective Determine whether the Town of … payment. However, the abstracts did not contain sufficient details or itemization for the Board to make the necessary … make improper payments. Key Recommendations The audit report includes six recommendations, which, if implemented, …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71State Comptroller DiNapoli Releases Municipal & School Audits
… the budget includes revenue estimates for income tax surcharge, sales and use tax as well as city and state …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… receiver, who resigned during the audit, did not properly bill, collect or disburse taxes, fees and penalties. The … the payment. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… establish written policies or procedures to add or disable user accounts and permissions. The district had 92 unneeded network user accounts and nine user accounts with unnecessary administrative permissions. In …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Audits
… a 2014 audit. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… policy. Staff could not provide documentation to support efforts were made to obtain the best price. None of the 10 professional service … these funds increased by 45% during the past three years to approximately $735,000 as of December 31, 2020, or 69% of …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-audits