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Elwood Union Free School District – Electronic Transfers (2014M-133)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over electronic transfers … not have written policies, procedures or Board resolutions to govern electronic transfers. As a result, the Treasurer … electronic transfers, which should authorize individuals to perform electronic transfers and require District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Town of Smithtown – Departmental Operations (2017M-66)
… million. Key Findings The Board did not enter into written shared service agreements with any of the eight … of permits sold. Key Recommendations Enter into written shared service agreements with any municipality using Town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… of our audit was to review controls over payroll and fire protection and ambulance contracts for the period … hearings as required before entering into and signing fire protection and ambulance service contracts. Key … prior to entering into and signing contracts with the fire and ambulance companies. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14Barker Central School District – Payroll (2023M-19)
… a more thorough review of payroll during the payroll certification process. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Rondout Valley Central School District – Fixed Assets (2023M-36)
… inventory records. Ensure fixed assets are tagged and are in the locations indicated on the District’s inventory list. … 1 District officials stated that the valuations included in their inventory records corresponding to the musical …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Lockport City School District - Procurement (2021M-198)
… and services in accordance with the District’s procurement policy and applicable statutes. Key Findings District … with GML. Comply with the District’s procurement policy that requires the use of request for proposals to … written quotes as required by the District’s procurement policy. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198State Comptroller DiNapoli Releases Municipal Audits
… applied for or supported. Property owners received $4,014 in 2019 town tax reductions for these unsupported exemptions. … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsIntroduction – Travel and Conference Expense Management
… Alcohol purchased with taxpayer dollars. Payment of spousal and other non-employee travel with public funds. …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionBolton Central School District – Financial Condition (2013M-58)
… funds each year, for a total exceeding $2.1 million over a three-year period to help finance the ensuing year’s … that unexpended surplus fund amounts are within statutory limits. Develop a multiyear plan that addresses the use of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Village of Richmondville – Disbursements (2012M-178)
… that the Clerk-Treasurer and Second Deputy do not have full control over the payroll process or establish mitigating …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178East Ramapo Central School District – Financial Condition (2013M-141)
… The East Ramapo Central School District is located in Rockland County. The District is governed by a Board of … experienced both planned and unplanned operating deficits in its general fund over the last two fiscal years. These …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141College at Cortland – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the … initiative to determine whether the use of travel money by selected government employees was appropriate, we audited …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/college-cortland-selected-employee-travel-expensesIrvington Union Free School District – Information Technology (2016M-266)
… 2016. Background The Irvington Union Free School District is located in the Towns of Greenburgh and Tarrytown and the … use computers for instructional purposes and to identify what constitutes appropriate and inappropriate use of IT … servers and amend the email policy accordingly. Monitor Internet usage and configure the web filtering software to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266Town of Gorham – Procurement (2024M-7)
… vendors lacked written agreements detailing the services to be provided and their cost. All 116 credit card purchases … $3,736 did not have adequate supporting documentation to indicate they were appropriate Town purchases. Key … officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7Copiague Fire District– Mechanic Shop Operations (2021M-93)
… $676,389. As a result, District taxpayers are paying for the majority of the costs for providing services that do … Shop employees to use the Shop and equipment for personal business. We observed the senior mechanic fixing six … The Board also provided the senior mechanic with a vehicle for personal use as a fringe benefit. Shop employees …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Lewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… Agency (LCIDA) Board (Board) ensured staff service fees were accurately calculated and paid in accordance with … 2023 and for 2024. However, the Board did not ensure the fees paid to the Corporation were accurately calculated and … occurred because the calculation of the service fees included certain revenues and other fees collected by …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1Avon Central School District – Financial Management (2024M-75)
… whether the Avon Central School District (District) Board of Education (Board) and District officials effectively … budgets overestimated appropriations by an average of approximately $1.7 million per year which made it appear the District needed to appropriate $300,000 of fund balance each year and increase real property taxes to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Town of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… did not always properly audit claims before approving them for payment. When a thorough and effective claims audit is … is an increased risk that claims could have been paid for inappropriate purposes. For example: Town officials did not seek competition or …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150Opinion 96-12
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Fiscal Year (change only by … be changed only by act of the State Legislature. You ask how a fire district may change its fiscal year from a calendar year to a year ending in February or March. You indicate that the …
https://www.osc.ny.gov/legal-opinions/opinion-96-12Examination of Pitts Management Associates (PMA)
… (RAP) under contracts CM00939 and TQ00002. The objective of our examination was to determine whether PMA’s implementation of the RAP achieved the claimed savings. Background Downstate … and the extension were subject to approval by the Office of the State Comptroller (OSC). Prior to Downstate extending …
https://www.osc.ny.gov/state-agencies/audits/2018/02/14/examination-pitts-management-associates-pma