Search

Barker Central School District – Payroll (2023M-19)

… Adopt a written payroll policy governing the use of overtime and establish procedures for reviewing payroll to … and necessary purpose. Perform a more thorough review of payroll during the payroll certification process. District …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19

Rondout Valley Central School District – Fixed Assets (2023M-36)

… School District (District) officials properly accounted for and monitored fixed assets. Key Findings District officials did not properly account for and monitor all of the District’s fixed assets. As a … 64 assets totaling $549,117 were not properly accounted for or monitored. Our testing identified: 34 fixed assets …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36

Lockport City School District - Procurement (2021M-198)

… could have used a more transparent procurement process for a $3.3 million security enhancement project. They did not seek competition for a facial/object recognition software license, prior to … as “piggybacking.” Officials did not seek competition for four professional service contracts totaling $238,000. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198

State Comptroller DiNapoli Releases Municipal Audits

… property exemptions were not always properly applied for or supported. Of the 99 property tax exemptions that … totaling over $4.1 million were not properly applied for or supported. Property owners received $4,014 in 2019 town tax reductions for these unsupported exemptions. …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits

Introduction – Travel and Conference Expense Management

… not a significant budgetary item, the opportunities for improper or even fraudulent reimbursements make travel … and conference expenses a risk area that creates the need for diligent oversight. A long line of audit findings have … local government or school district's credit card was used for these expenses. Extension of trips after conferences for …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introduction

Bolton Central School District – Financial Condition (2013M-58)

… audit was to examine the District’s financial condition for the period July 1, 2009, to November 30, 2012. Background … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $8.7 million. Key Findings … Board adopted budgets that were realistic and supported for revenues, expenditures were consistently and …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58

Village of Richmondville – Disbursements (2012M-178)

… Mayor properly monitored the Village’s fiscal operations for the period June 1, 2011 to July 16, 2012. Background The … County. The Village has 918 residents; its annual budget for 2012-13 is approximately $1.95 million. The Board, … elected Trustees, governs the Village and is responsible for the general management and control of the Village’s …

https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178

East Ramapo Central School District – Financial Condition (2013M-141)

… our audit was to assess the District’s financial condition for the period July 1, 2009, to February 1, 2013. Background … comprised of nine elected members. Budgeted expenditures for the fiscal years 2011-12 and 2012-13 were $199 million … will experience a deficit fund balance of $8.2 million for the 2012-13 fiscal year, which is $800,000 more than the …

https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141

College at Cortland – Selected Employee Travel Expenses

… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State as well as other … costs totaling $696,909. Key Findings The travel expenses for the five College employees selected for audit were documented and adhered to State travel rules …

https://www.osc.ny.gov/state-agencies/audits/2013/02/13/college-cortland-selected-employee-travel-expenses

Irvington Union Free School District – Information Technology (2016M-266)

… examine internal controls over information technology (IT) for the period July 1, 2014 through February 22, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $57.7 … computer users who do not use the District’s computers for instructional purposes or the inappropriate use of IT …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266

Town of Gorham – Procurement (2024M-7)

… an increased risk that the Town paid more than necessary for goods and services or made purchases that were not for Town purposes.  For example, we reviewed:  65 individual and aggregate …

https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7

Copiague Fire District– Mechanic Shop Operations (2021M-93)

… repaired or whether the cost of the parts were recovered from the vehicle owners. Key Recommendations Establish …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93

Avon Central School District – Financial Management (2024M-75)

… effect, a reservation of fund balance that is not provided for by statute and circumvents the statutory limit.  Six … $5 million had high balances that were not needed or used. For example, the District’s reserve for unemployment expenditures will cover annual expenditures …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75

Opinion 96-12

… coincide with the timing of the receipt of taxes levied for fire district purposes. Town Law, §181 provides that the … district fiscal year and the receipt of the taxes levied for fire district purposes create a cash flow shortage for the fire district, the fire district may wish to consider …

https://www.osc.ny.gov/legal-opinions/opinion-96-12

Comptroller DiNapoli Releases Municipal Audits

… district has steadily improved its financial condition. From 2012 through 2014, the district gradually restored its unassigned fund balance from a deficit of $206,815 at the end of 2011 to $64,138 at … district generated operating surpluses totaling $648,570 from 2010 through 2014. Operating surplus and excess reserves …

https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-audits

State Comptroller DiNapoli Releases School Audits

… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … to excessive levels and have consistently levied taxes for expenditures that could have been paid for with reserve funds. Goshen Central School District – …

https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits

Real Estate Portfolio (Follow-Up)

… development, energy efficiency, renewables and innovation, for the benefit of our customers and all New Yorkers.” To … license lasts 50 years and includes a land management plan for property affected by the hydroelectric plant. Any … public authority to maintain adequate inventory controls for all of its property and to periodically review this …

https://www.osc.ny.gov/state-agencies/audits/2018/12/28/real-estate-portfolio-follow

Examination of Pitts Management Associates (PMA)

… originally entered into contract CM00939 with PMA for consulting services for the period December 3, 2012 through September 3, 2013. That contract was later extended for three months through December 2, 2013. At that time, the …

https://www.osc.ny.gov/state-agencies/audits/2018/02/14/examination-pitts-management-associates-pma

State Comptroller DiNapoli Releases Municipal Audits

… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … the board expects to use surplus funds and the timeframe for doing so. As of the 2016-17 fiscal year-end, the level of … 72 percent of operating expenditures, and there is no plan for the use of these surplus funds. City of Newburgh – Budget …

https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-audits-0

Collection of Electronic Waste Fees

… Division of Materials Management (Division) is responsible for administering the Act, which was signed into law on May … covered electronic equipment to set up and fund programs for the collection and recycling of e-waste in the State. The … data is used to calculate a recycling acceptance standard for each manufacturer. If actual recycling falls below this …

https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-fees