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Clyde Fire Company – Controls Over Financial Activity (2015M-072)
… The President did not appoint a three-member audit committee to review the Treasurer’s work during the audit … that the President appoints three individuals to the audit committee to review and approve bills prior to payment. … accounts, and provide a copy of this information to the Committee and membership. Maintain accurate records for the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072Eldred Central School District – Budget Review (B4-15-3)
… was to provide an independent evaluation of the District’s proposed budget for the 2015-16 fiscal year. Background The … revenue and expenditure projections are reasonable. The proposed budget of $5,783,942 for State aid is $274,899 … greater than the District’s supporting documentation. The proposed budget calls for appropriation of $529,483 in fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… $1.7 million. Key Findings The Village could not account for approximately 65.7 million gallons of water or …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mReview of Collecto, Inc
… officials are implementing desk procedures to ensure staff do not approve vouchers with duplicate billings. In addition, … terms. Key Recommendations Continue to ensure staff do not approve vouchers with duplicate billings for amounts …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/review-collecto-incCity of Rensselaer – Accounting Records and Reports (2023M-26)
… including a variance where the reconciled bank balance for one bank account was $2.9 million less than the …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26Reporting on Foreclosure of Real Property Funds – Kings County (Follow-Up)
… included in our initial audit report, Reporting on Foreclosure of Real Property Funds – Kings County ( Report 2013-S-2 ). Background Our initial report, issued on December 12, 2013, determined that referees did not always … errors. Ten of the 77 referees sampled were not listed on the Part 36 Eligible Fiduciary List as of December 28, …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/reporting-foreclosure-real-property-funds-kings-county-followBorder City Fire District – Board Oversight (2024M-137)
… the District’s Board oversight. The former Chief was arrested on charges of grand larceny for allegedly stealing …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
Whitney Point Central School District ExtraClassroom Activities 2016M282
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mLindenhurst Union Free School District – Credit Cards (2016M-179)
… The purpose of our audit was to examine the District’s credit card purchases for appropriate use and compliance with … approximately $148.5 million. Key Findings The District’s credit card policy did not require employees to acknowledge receiving the policy. The District’s credit card policy did not address cash advances available …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Red Hook Central School District – Inventories (2023M-133)
… (District) officials adequately monitored and safeguarded fuel and E-Z Pass tags. Key Findings District officials did not adequately monitor and safeguard fuel and E-Z Pass tags. As a result, officials cannot accurately account for fuel purchases and usage, or determine whether unauthorized …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Town of Throop – Highway Department (2021M-115)
… loss and misuse. Retain documentation related to scrap metal sales or account for sales totaling $1,277. Key …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115City of Amsterdam – Treasurer’s Office Collections (2022M-203)
… report – pdf] Audit Objective Determine whether the City of Amsterdam (City) Controller (Controller) effectively … the accounting records throughout our scope period . As of January 31, 2022, the accounts receivable balances in the … The Controller should provide adequate oversight of the Treasurer’s office collections as required by the City …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… [read complete report – pdf] Audit Objective Determine whether Chenango Valley … and developed and adopted an information technology (IT) contingency plan. Key Findings District officials did not adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andState Comptroller DiNapoli Statement on MTA 2023 Budget
… means to close the budget gap allows the MTA to put off answering tough questions until its February budget … that cloud larger budget gaps in the outyears, which my office has repeatedly raised . Transit ridership remains … plans, it must communicate directly with the public on the impact these measures will have on straphangers and …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budgetPelham Union Free School District – Information Technology (2021M-134)
… loss, and did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… (BOCES) officials properly monitored and accounted for fixed assets. Key Findings BOCES officials did not properly monitor and account for fixed assets. Thirty-two (64 percent) of the assets … tested and valued at $64,300 were not properly accounted for. We found: 28 assets (computers, electrostatic sprayers, …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedTown of Columbus – Budget Development Practices (2012M-225)
… manner that benefits Town taxpayers. Continue to consider historical trends in developing budget estimates that are …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… points for individuals to gain unauthorized access to the District’s IT systems, and the lack of a comprehensive written IT contingency plan impairs the … access rights to the network. Perform periodic reviews of all network user accounts to determine whether they …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationVillage of St. Johnsville – Records and Reports (2015M-1)
… Budgeted appropriations for the general, water, sewer, cemetery and recreational funds for the 2014-15 fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Chappaqua Central School District - Fixed Assets (2022M-186)
… the District’s new asset list is complete, accurate and up-to-date and that all fixed assets are tagged. Ensure that all … District’s new asset list. Update the fixed asset policy to require periodic and unannounced inventory counts. … our recommendations and have initiated or they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186