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Copiague Fire District – Cash Disbursements (2019M-225)
… and cash disbursements were adequately supported and for legitimate District purposes. Key Findings The Board did … paid without an invoice attached to the claims. The checks for 39 payments totaling $141,904 were deposited between one … to those authorized by law and ensure they are presented for audit at the next regular Board meeting. Ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225Press Conference on the Flushing Snapshot Report
… making it one of the fastest growing local economies in NYC. Tragically the pandemic hit the region particularly …
https://www.osc.ny.gov/events/flushing-snapshotThurston Fire Company – Board Oversight (2016M-429)
… in accordance with its bylaws which stipulate that a Board composed of seven elected members is responsible for … in January 2015 or 2016. The credit card policy lacks a requirement for receipts and procedures for monitoring … make disbursements unless they are certified by at least two members of the finance committee and have adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429State Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Village of Red Hook – Information Technology (Dutchess County) … were communicated confidentially to officials. Village of Pittsford – Audit Follow-Up Letter (Monroe County) In a … they found limited corrective actions had occurred. Of the seven audit recommendations, one recommendation was …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… $993,000. Key Findings Although the Board adopted a circulation policy that contains procedures related to … receipts received at the circulation desk. Ensure that on a daily basis two employees count the cash receipts collected and compare …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Village of Richfield Springs – Justice Court (S9-14-1)
… Periodically review and reconcile the DMV pending-ticket log with caseload activity to ensure that tickets are …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1Town of Queensbury – Justice Court (S9-14-2)
… of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December 31, 2013. Background The Town covers 72 square miles and has …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Charter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… January 11, 2013. Background The School is governed by a Board of Trustees which is presently comprised of nine … transfers of School funds totaling $425,000 to capitalize two wholly-owned private entities which the Board caused to … made payments for services to one of the entities without a written contractual obligation to do so. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… of our audit was to evaluate internal controls related to online banking and information technology for the period July … $21.3 million. Key Findings The District unnecessarily has online banking access for all if its bank accounts. District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationBrunswick Central School District – Financial Condition (2014M-002)
… by an elected nine-member Board of Education. There are two schools in operation in the District, with approximately … in three years. District officials have not established a formal plan stating how much would be set aside in each …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Contract with Daytop Village, Inc. (Follow-Up)
… its fiscal responsibilities under the contract and as a result, OASAS paid Daytop $11.5 million more than it was … prior audit recommendations, one was implemented, and two have been partially implemented. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/contract-daytop-village-inc-followTown of Wales – Financial Management (2017M-32)
… The Town of Wales is located in Erie County and has a population of approximately 3,000. The Town is governed by … in the general and highway funds. The Board did not adopt a reserve fund policy or document plans for expected future use for two of its five reserve funds. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32East Aurora Union Free School District - Procurement (2023M-125)
… (District) officials procured goods and services in a competitive manner. Key Findings The Board of Education … officials did not always procure goods and services in a competitive manner. Officials did not update the … percent of tested contracts) totaling $443,734. Procured two separate purchases (12 percent of tested purchases) …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… activities were properly recorded and supported. As a result, the ability to make financial decisions was … and 48 deposits totaling $16,655 were not made in a timely manner. Two hundred forty-eight disbursements totaling $81,595 were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesCopiague Union Free School District - Information Technology (2023M-150)
… information (PPSI) accessible by those accounts were at a greater risk for unauthorized access, misuse or loss. In …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… our audit was to review the District’s financial condition for the period July 1, 2012 through June 30, 2016. Background … UFSD, and North Merrick UFSD. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $142.8 … the District overestimated expenditures by $21.3 million for the 2012-13 through 2014-15 fiscal years, most of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mFarmingdale Union Free School District – Financial Condition (2016M-235)
… Union Free School District is located in the Towns of Oyster Bay in Nassau County and Babylon in Suffolk County. The … over that period, District officials used only $4 million (14 percent) of the appropriated fund balance. Recalculated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Disability Retirement – Divorce and Your Benefits
NYSLRS pensions are considered marital property and may be divided when a marriage ends Guide to Domestic Relations Orders Disability Retirement
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementTown of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)
… taking additional steps to increase physical accessibility for the 66 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45Jefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)
… inspection and investigation records as required by New York State Department of Agriculture and Markets regulations and article 16 of the New …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3