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South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)

… included regular hours, overtime and the use of accrued leave time such as sick leave. For example, we selected six of 64 employees with …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeeping

Town of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)

… to review the Towns internal controls over the Justice Courts Court financial operations and the Highway Departments …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015m

Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)

… the Town of Wolcott in Wayne County and has approximately 500 residents. The Village is governed by a Board of …

https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173

Newark School District Public Library – Board Oversight (2014M-54)

… investments which are not allowed by law, putting Library resources at a greater risk for loss. The Board has not … and disbursements, claims processing and auditing, credit cards, payroll processing, accounting records and … including cash receipts and disbursements, purchasing, credit cards, claims processing, payroll processing and IT. …

https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54

Town of Davenport – Financial Operations (2013M-62)

… by the Board. The Supervisor collected water rents and permit fees instead of having the collections done by the … functions. Account for the discrepancies identified in permit fee revenues. Ensure that all claim vouchers are presented to …

https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62

Quogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)

… approximately $969,000 at June 30, 2013 and had no formal plan on funding or using these reserves. The District’s … spent during the 2013 fiscal year. The District has a well-designed set of control procedures that can provide reasonable assurance that thefts of cash receipts will be prevented or …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receipts

LaFayette Central School District – Reserves (2013M-387)

… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387

Parkland Alienation (2014-MS-5)

… compliance with their Parkland Alienation legislation for the period January 1, 2011 through December 31, 2013. … convey parkland to a non-public entity, or to use parkland for another purpose, the municipality must receive prior … appraised fair market value of the lands being alienated for the purchase of additional parkland. Key Findings Five of …

https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5

Hempstead Union Free School District – Management of District Resources (2014M-253)

… controls over the management of District resources for the period July 1, 2011 through March 31, 2013. … with approximately 6,000 students. Budgeted appropriations for the 2013-14 fiscal year were approximately $178.8 … officials did not ensure that all employees were qualified for their positions. District officials did not ensure that …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014m

Town of Rensselaerville – Financial Operations (2012M-168)

… of our audit was to review the Town’s financial operations for the period January 1, 2011, through April 30, 2012. … The Town Board (Board) is the legislative body responsible for managing Town operations. The Town’s operating funds’ … for 2011 or 2012. Former employees still had online banking user accounts, and the Supervisor and …

https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168

Town of Pittstown – Records and Reports (2013M-5)

… The Town’s budgeted appropriations for the 2012 fiscal year were approximately $2.5 million for the general and …

https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5

Franklin Square Water District – Life Insurance Policies (2013M-127)

… if the Board appropriately provided individual life insurance policies to the District’s Commissioners and … has inappropriately provided individual whole life insurance policies to its Commissioners and employees. The … temporary and seasonal, will be provided with a life insurance policy that, after 10 years, will be transferred to …

https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127

Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)

… $51.5 million for the general fund, $4.3 million for the special aid fund, and $1.4 million for the cafeteria fund. … Key Findings District officials stated there was no audit committee active at the District. The District has not … logs. Key Recommendations Annually appoint an audit committee and enumerate its responsibilities in a charter. …

https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-and

Delaware County – Court and Trust Funds (2022-C&T-2)

… in certain circumstances, 3 funds from estates are entrusted to the Treasurer for safekeeping by order of the …

https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2

Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)

… Purpose of Audit The purpose of our audit was to review the Board’s oversight and the … The purpose of our audit was to review the Boards oversight and the Towns cash receipts and …

https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6

Town of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)

… Purpose of Audit The purpose of our audit was to review the Town’s procurement process for … 1, 2010 through August 28, 2013. Background The Town of Cheektowaga is located in Erie County and has a population … The purpose of our audit was to review the Towns procurement process for …

https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293

State Comptroller DiNapoli Releases Municipal Audits

… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … to ensure that municipalities are accurately billed for all fuel used. For access to state and local government spending, public …

https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0

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