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Village of Lewiston – Purchasing (2013M-45)

… Purpose of Audit The purpose of our audit was to evaluate internal controls over … June 1, 2011, to January 31, 2013. Background The Village of Lewiston is located in the Town of Lewiston in Niagara … Village of Lewiston Purchasing 2013M45 …

https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45

Personal Income Tax and Property Tax

… Purpose The objective of our examination was to determine whether personal income … December 31, 2019, and levy year 2018 credits paid as of September 5, 2019 were appropriate and complied with New … or inappropriate refunds resulting in a savings of $34.9 million and 4,331 credits resulting in a savings of …

https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-tax

Cohoes Public Library – Governance and Operations (2015M-259)

… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … Library’s charter and bylaws and the City code pertaining to the Library. The Treasurer does not submit complete and adequate monthly financial reports to the Board. The Board does not audit and approve claims …

https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259

State Comptroller DiNapoli Releases School District Audits

… $71,000 and may have overpaid for three students in foster care and three students in McKinney-Vento status by …

https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits

Former Delhi Deputy Superintendent Faces Grand Larceny Charge

… overstated his sick and leave balances by more than 270 hours which could have given him more than $6,000, before his … his sick and leave accruals from 2015 to 2019 for 272 hours he did not accrue, which was revealed during a routine … overstated his sick and leave balances by more than 270 hours …

https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-charge

White Plains City School District – Financial Management (2020M-71)

Determine whether the Board and District officials adopted realistic budgets and maintained reasonable levels of fund balance and reserve funds

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71

State Comptroller DiNapoli Releases School District Audits

… Central School District – Professional Services (Madison County and Onondaga County) District officials …

https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1

Town of New Albion – Justice Court Operations (2014M-161)

… was to review the processes and procedures for the Court’s financial operations for the period January 1, 2011 through … analysis. Both Justices maintained two outstanding bail lists. The failure to maintain adequate bail records and reconcile them with reconciled bail bank …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161

Westmoreland Central School District – Financial Condition (2014M-283)

… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … and appropriating fund balance that was not used to fund operations, the District’s actual unrestricted fund … Each year, the annual budget included using fund balance to finance operations to keep the real property tax levies at …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283

Glens Falls Common School District – Financial Condition (2015M-66)

Glens Falls Common School District Financial Condition 2015M66

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66

Management of Energy Consumption

… Purpose To determine whether Office of Children and Family Services (OCFS) officials have been effectively … To determine whether Office of Children and Family Services officials have been effectively managing …

https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumption

Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)

… The Justices and the Board did not ensure that parking tickets were collected, recorded and deposited in an accurate manner, and unpaid tickets issued during out audit period remained outstanding … provide for increased oversight. Account for all parking tickets and implement policies and procedures for the …

https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30

Lewiston-Porter Central School District – IT Asset Management (S9-22-14)

… to confirm they were inventoried. We found 33 percent of the sampled assets were not properly accounted for. … and six Apple devices) with estimated total costs of $5,820 based on recent purchases could not be located. Ten IT assets nine with a combined cost of approximately $14,910 and one without a cost recorded) …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14

Freeport Union Free School District – IT Asset Management (S9-22-10)

… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 50 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 43 percent of the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10

Central Valley Central School District – IT Asset Management (S9-22-7)

… audit schools statewide IT asset management central valley …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/central-valley-central-school-district-it-asset-management-s9-22-7

Walton Central School District – IT Asset Management (S9-22-24)

… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … and four without recorded costs) were not inventoried. In addition, annual inventories were not conducted and …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24

Norwich City School District – IT Asset Management (S9-22-18)

… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 50 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 12 percent of the …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18

Afton Central School District – Fund Balance Management (2023M-18)

… Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. As a result, they levied more taxes than needed to … by an average of $1.1 million or 7 percent. Surplus fund balance exceeded the 4 percent statutory limit in each of the …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18

Town of Morehouse – Records and Reports (2021M-182)

… did not maintain the Town’s accounting records and reports in a complete, accurate, up-to-date or timely manner. The … Town’s accounting records were not reliable. $2,082,924 in revenues and $673,497 in disbursements were not recorded. Cash balances were …

https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182

Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)

… Purpose of Audit The purpose of our audit was to determine whether the Superintendent and the Director of … District financial operations for the period June 1, 2011, to July 9, 2012. Background The Cortland City School District … over the District’s financial operations. They both failed to properly assign users within the financial software, and …

https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operations