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Town of Ephratah – Accounting Records and Reports (2022M-138)
… records and reports were incomplete, inaccurate and could not be relied on to make financial decisions . The Supervisor has continued … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … oil was not sought and had officials worked with the New York State Office of General Services to use a state contract … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1Somers Central School District – Fixed Assets (2016M-74)
… Purpose of Audit The purpose of our audit was to review controls over the District’s fixed assets and … approximately $87 million. Key Findings The Board has not adopted an asset policy establishing capitalization or … all fixed assets above the established threshold limits have tags affixed identifying them as District properties. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll procedures and reserve … and leave requests were not preapproved as required. There was no evidence that the Board periodically assessed four of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242Rapids Fire Company – Credit Cards (2023M-86)
… whether the Rapids Volunteer Fire Company (Company) credit card purchases were made by authorized users, supported and … for the Company. Officials paid $969 in New York State (NYS) sales tax even though the Company is tax-exempt. We …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Dansville Central School District – Separation Payments (2016M-102)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … the appropriated fund balance totaling $9.6 million was not used, resulting in the District’s unrestricted fund … reserve funds by almost $30.5 million and did not have documentation establishing two reserves. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Town of Lloyd - Information Technology (2019M-36)
… Town officials (Officials) did not adopt a disaster recovery plan or develop written data backup procedures. In … written IT policies and procedures to address disaster recovery and data backup. Officials indicated that they have …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36Eldred Central School District – Sexual Harassment Prevention Training (S9-23-20)
… Central School District (District) employees and Board of Education (Board) members completed annual sexual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/eldred-central-school-district-sexual-harassment-prevention-training-s9St. Paul Boulevard Fire District - Board Oversight (2018M-116)
… Determine whether the Board provided adequate oversight of the District’s financial operations. Key Findings The … fund balance that was not substantiated by planned uses in any fund balance policy or multiyear financial or … plan to reduce unrestricted fund balance for the benefit of District residents. Properly audit claims to ensure each …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116Kent Fire District No. 1 - Financial Operations (2019M-37)
… and transfers to reserves were not budgeted. The Board was unable to provide documentation of four required …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… condition and controls over information technology for the period July 1, 2009 through January 23, 2015. … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $31.6 million. … Key Findings Budgets did not include estimated amounts for tax certiorari judgments or the District’s plan for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationTown of Niagara – Justice Court (2015M-218)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial activity … January 1, 2014 through July 29, 2015. Background The Town of Niagara is located in Niagara County and has a population … Town of Niagara Justice Court 2015M218 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-niagara-justice-court-2015m-218Wyoming County – Selected Financial Activities (2015M-94)
… to examine selected County financial management activities for the period January 1, 2013 through April 15, 2015. … a 16-member Board of Supervisors. Budgeted appropriations for 2015 total approximately $125 million. Key Findings The … sites or options prior to entering into a 17.5 year lease for office space with a private developer. The procurement …
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94Fishers Island Union Free School District – Website Transparency (2023M-28)
… District and property tax report cards, Board minutes, and Freedom of Information Law (FOIL) online submission request …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28State Comptroller DiNapoli Releases Municipal & School Audits
… – Sexual Harassment Prevention (SHP) Training SHP training was provided to employees and elected officials. However, of … auditor reports to the board. As a result, the board was not aware of all claims paid. …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsVillage of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… Clerk-Treasurer maintained complete, accurate and up-to-date accounting records and reports. Key Findings This … for both audits. We found: The accounting records were not complete, accurate and reliable, in part because the … officials generally agreed with our recommendations and have initiated or indicated they plan to initiate corrective …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Application for Conversion of Service or Disability Retirement to Accidental Death Benefit for Victims of the 2001 World Trade Center Disaster (RS6418-W)
To convert a retirement benefit to an accidental death benefit for victims of the 2001 World Trade Center disaster, NYSLRS beneficiaries use form RS6418-W.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6418-w.pdfImproper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders (2018-S-16) 90-Day Response
To determine whether Medicaid recipients, including sex offenders, inappropriately received Medicaid-funded sexual dysfunction and erectile dysfunction ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s16-response.pdfAssessment of Costs to Administer the Workers’ Compensation Program for the Three Fiscal Years Ended March 31, 2017 (2017-S-64) 90-Day Response
To assess the accuracy of the Workers’ Compensation Board’s reported assessable expenses and compliance with relevant statutes related to...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s64-response.pdf