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Edinburg Common School District – Tax Collection (2016M-233)
… Purpose of Audit The purpose of our audit was to review the Tax Collector’s process for the period July 1, … in a shortage of $2,390. Because the Collector did not maintain accurate and complete records, we could not determine whether penalties of $456 that should have been paid were actually collected. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Comptroller DiNapoli Releases Municipal Audits
… office completed audits of the Allegany Engine Company , Columbia County and the Town of Tuxedo . “In today’s fiscal … fundraiser savings account without board approval. Columbia County – Court and Trust Funds (2014M-353) The … his office completed audits of the Allegany Engine Company Columbia County and the Town of Tuxedo …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… of Guilderland , Kenilworth Fire District No. 2 , Sodus Center Fire Department , Town of Thurman , Wading River Fire … financial reports to the board during the year. Sodus Center Fire Department – Financial Activities (Wayne County) … Town of Guilderland Kenilworth Fire District No 2 Sodus Center Fire Department Town of Thurman Wading River Fire …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… , Town of Rush , Willsboro Fire Department and the Child Protective Service units in the counties of Dutchess , … and submitted for department officials’ review. Child Protective Services (2013-MS-5) None of the eight counties … and programmatic knowledge to determine if Child Protective Services program improvements are needed or if …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-1Arkport Central School District – Payroll (2016M-338)
… Purpose of Audit The objective of our audit was to evaluate the accuracy of payroll payments for the period … year total $10.3 million. Key Findings The Board has not adopted written policies and District officials have not developed written procedures over the payment of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338Brushton-Moira Central School District – Tuition Billing (2023M-158)
… officials properly billed tuition for nonresident foster care students enrolled at the District. Key Findings … officials did not properly bill tuition for nonresident foster care students enrolled at the District. As a result, … school districts of origin for all eligible nonresident foster care students enrolled at the District. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158City of Lockport -- Budget Review (B18-1-10)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed … in the proposed budget appear reasonable. The City did not appropriate any fund balance as a financing source in the … they prepared cash flow estimates for 2019, which would have allowed the City to determine if unrestricted fund …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10Mount Markham Central School District – Financial Management (2020M-39)
Did District officials properly manage fund balance and ensure budget estimates and reserves were reasonable
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… procedures governing cafeteria cash receipts. The food service manager did not perform an independent … and accounting for cafeteria cash receipts. Require the food service manager to review the cashier’s daily … that the amounts collected agree with deposits on the bank statements. Ensure that the Treasurer has only those …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152State Agencies Bulletin No. 957
… revised form is one page. Agencies are advised to make a copy of the completed form before sending to OSC. OSC will no longer mail agencies a copy of the AC 1781 when the refund is processed. Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/957-revised-forms-nys-tiaa-cref-eligible-employeesTown of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not ensure that the Town’s accounting records and reports … document (AUD) is required to be filed each year, AUDs have not been filed with the New York State Office of the …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Town of Pulteney – Financial Condition (2021M-24)
… the Town’s financial condition. Key Findings The Board did not effectively manage the Town’s financial condition and was … Town Supervisor (Supervisor). We found the Board: Failed to implement our prior 2013 audit recommendation to … Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Western Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… Regional Off-Track Betting Corporation (Corporation) Board of Directors (Board) provided adequate oversight of take-home vehicles. Key Findings The Board did not provide adequate oversight of take-home vehicles. We found: All employees that were … Regional OffTrack Betting Corporation Corporation Board of Directors Board provided adequate oversight of takehome …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-homeNyack Union Free School District – Network User Accounts (2021M-113)
… - pdf ] Audit Objective Determine whether Nyack Union Free School District (District) officials adequately managed and … Determine whether Nyack Union Free School District District officials adequately managed and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/nyack-union-free-school-district-network-user-accounts-2021m-113Westchester County Department of Social Services - Contract Monitoring (2018M-35)
Westchester County Department of Social Services Contract Monitoring 2018M35
https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35Village of Hempstead – Budget Review (B7-16-4)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s … Law Section 10.10 requires all local governments that have been authorized to issue obligations to fund operating … to lessen the real property tax levy. The Board has not yet adopted a resolution to use the reserve. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Town of Woodstock - Information Technology (2018M-211)
Determine whether Town officials ensured the Towns IT systems were adequately secured and protected against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-woodstock-information-technology-2018m-211Crown Point Fire District – Board Oversight (2024M-29)
… financial operations. Key Findings The Board did not adequately oversee the District’s financial operations. … images for 19 months. As a result, the Board’s ability to assess and monitor the District’s financial activity was … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Hyde Park Central School District - Fixed Assets (2019M-103)
… accounted for and disposed of. Key Findings The District does not have a comprehensive policy for identifying and … all fixed assets with values that exceed the threshold carry a tag identifying them as District property. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103Mount Morris Central School District – Online Banking (2022M-99)
… officials did not: Have an adequate written bank agreement for online banking transactions. Ensure that … regulations. Key Recommendations Ensure the written bank agreement sufficiently details online banking. Designate a computer for online …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99