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Village of Fleischmanns – Water Fund (2013M-151)
… the same period was $136,165. Key Findings The Board did not adequately manage the water fund’s financial operations. …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151State Comptroller DiNapoli Releases School District Audits
… for Bus Purchases (St. Lawrence County The district did not apply for all transportation state aid for seven new bus … Technology (2019M-166) (Dutchess County The district did not adequately control and secure its personal, private and sensitive information (PPSI). District employees were not provided with information technology (IT) security …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0East Irondequoit Central School District - Financial Management (2019M-28)
… the statutory limit on surplus fund balance by not using $3.7 million in appropriated fund balance as a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Town of Byron – Procurement (2024M-11)
… Findings The Town Board (Board) and Town officials did not always comply with GML Section 103 and the Town’s … 16,700 gallons purchased during our audit period. Did not obtain quotes or request proposals in accordance with the … procurement policy for 10 purchases totaling $68,103. Did not use request for proposals (RFPs) or another competitive …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11New York State Comptroller DiNapoli Statement on Win at SEC
… to fellow shareholders at ExxonMobil’s annual meeting.” Edward Mason, Head of Responsible Investment for the Church …
https://www.osc.ny.gov/press/releases/2016/03/new-york-state-comptroller-dinapoli-statement-win-secVillage of St. Johnsville – Records and Reports (2015M-1)
… $2 million. Key Findings The Clerk-Treasurer did not complete accurate bank reconciliations, and numerous bank account balances did not reconcile to the accounting records. Interfund loans were not accurately recorded. The Clerk-Treasurer did not file …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… for capital expenditures. Key Findings BOCES officials did not properly plan or budget for capital expenditures. Between … set long-term priorities. As a result, BOCES officials did not transparently fund capital expenditures and instead … by the school districts benefiting from the improvements, not properly budgeting for capital expenditures increases the …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mCity of Olean Housing Authority – Board Oversight (2016M-93)
… approximately $2.2 million. Key Findings The Board has not adopted written policies or procedures to monitor its … or financial reporting of CFP activity. The Board has not adopted a comprehensive investment policy. The Authority does not have a written agreement with the brokerage firm that …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… more than $8.5 million. Key Findings The Board minutes did not include the adoption of the two procurement policies that … policies that were in effect during our audit period did not provide adequate guidance for purchases when competitive bidding was not required. Key Recommendations Ensure that complete and …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304Hudson Housing Authority – Board Oversight (2016M-302)
… Board’s oversight of the Authority’s financial operations for the period July 1, 2014 through May 18, 2016. Background … of Hudson in Columbia County and provides low-rent housing for qualified individuals. The Authority is governed by a … two commissioners elected by tenants. The operating budget for the low-income housing program for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Village of Tannersville – Water Department Operations (2016M-417)
… was to review the Village’s water department operations for the period June 1, 2015 through June 22, 2016. Background … Mayor, who also comprise the Board of Water Commissioners. For the 2015-16 fiscal year, the Village’s budgeted appropriations for the general fund were $639,362 and water fund were …
https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… approximately $1.7 million. Key Findings The Village could not account for approximately 65.7 million gallons of water … of the water pumped in fiscal year 2015-16. The Board did not perform an effective claims audit to ensure that … claims were for proper Village purposes. The Board did not establish policies and procedures regarding breach …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mCorinth Central School District – Financial Condition (2015M-68)
… our audit was to review the District’s financial condition for the period July 1, 2012 through February 28, 2015. … 1,200 students. General fund budgeted appropriations for the 2014-15 fiscal year are $20.7 million. Key Findings … did not prepare periodic year-end revenue projections for the Board. Key Recommendations Adopt general fund budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Carthage Central School District – Financial Condition (2014M-138)
… 23% of the following year’s appropriations. The Board did not adopt written policies governing the establishment and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… $2.9 million. Key Findings Adequate records were not maintained for collections at the Town's skating rink and … and concession stand sales at the Town pool. The Town did not properly allocate sales tax revenues to its part-town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Town of Scriba – Board Oversight (2017M-83)
… $6.1 million. Key Findings Town officials did not seek competition for purchases from 23 vendors totaling … totaling approximately $2,540. Several properties were not charged for water system debt as per local law. Town … Revise and enforce the Town’s procurement policy and do not enter into any contract in which an officer or employee …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83Town of Throop – Highway Department (2021M-115)
… Key Findings The Board and Superintendent did not provide adequate oversight of the Department’s financial activities. The Board and Superintendent did not: Prior to 2021, agree, in writing, to expenditures for … to ensure taxpayer equity. The Superintendent did not: Maintain a complete and up-to-date equipment inventory. …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Livonia Central School District – Software Management (2016M-293)
… our audit was to assess the District’s software management for the period July 1, 2014 through April 1, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $33 million. … Board’s acceptable-use policies do not detail practices for enforcement, such as monitoring computer use and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… approximately $12.9 million. Key Findings The Board has not adopted policies and District officials have not developed procedures governing cafeteria cash receipts. The food service manager did not perform an independent reconciliation of cash sales to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Friendship Central School District –Procurement (2016M-175)
… were $9.3 million. Key Findings The purchasing policy did not establish procedures for procuring professional services. The purchasing agent and claims auditor did not always ensure that purchases were made in compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175