Search
State Agencies Bulletin No. 901
… Purpose Pensioners and beneficiaries in Agency 01130, Division of Veterans' Affairs - Blind … Pensioners and beneficiaries in Agency 01130 Division of Veterans Affairs Blind Veterans …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/901-termination-payserv-processing-and-payments-recipients-blind-veteransWilliam Floyd Union Free School District – Payroll (2016M-165)
… Purpose of Audit The purpose of our audit was to evaluate the District’s payroll procedures for the period … $222.9 million. Key Findings District officials did not adequately segregate payroll duties or establish … controls over the payroll process. The District does not have adequate procedures in place to ensure overtime is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Village of Suffern – Budget Review (B18-6-4)
… the legal requirement to maintain the tax levy increase to no more than the tax levy increase to no more than the tax levy limit as permitted by law, unless …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4City of Newburgh – Budget Review (B6-16-17)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling … City of Newburgh Budget Review B61617 …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17Brighton Central School District – Separation Payments (2016M-119)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments … more than they were entitled to. District officials did not have written policies or procedures in place to provide …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … leave time being used or paid out for which employees are not entitle. Commack Union Free School District – Financial … total of nearly $24 million of fund balance, which should have resulted in planned operating deficits each year. …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-school-auditsTown of Chautauqua – Fiscal Stress (2013M-220)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition for the period … approximately $1.3 million. Key Findings The Board did not develop reasonable budget estimates for the general … at December 31, 2012. The Board and Town officials have not developed a comprehensive multiyear financial plan …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Mamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… Key Findings The Board and District officials did not adopt and implement procedures governing the operations … of ECA funds, as required. The central treasurer did not have supporting documentation for 30 receipts totaling … sales tax totaling $473 was not set aside for remittance to the New York State Department of Taxation and Finance …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95Long Beach City School District – Financial Management (2023M-147)
… effectively managed the District’s fund balance. Key Findings The Board and District officials did not … 4 percent limit in three of the four years reviewed by as much as 5 percentage points. Transferred a total of $17.3 … this was not clearly stated in annual budget documents for voter approval. Prior to the non-transparent and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
… and reported collections. Key Findings The Clerk did not properly record, deposit, remit or report collections. … accounting records, provide accurate monthly reports to the Supervisor or provide an annual accounting to the … Town officials agreed with our recommendations and have indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80Hempstead Union Free School District – Management of District Resources (2014M-253)
… and entered into and changed agreements with no documented plan, reason or clear benefit to the District. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mVillage of Warsaw – Justice Court Operations (2021M-214)
… deposited, reported and remitted fines and fees, they did not maintain accurate records and reports. The Justices … records, the Justices cannot ensure that all pending bails have been appropriately resolved. Did not properly monitor … our findings and recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-warsaw-justice-court-operations-2021m-214Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… and veteran’s real property tax exemptions granted in 2022 and 2023, we reviewed 154 of the exemptions totaling … reviewed, and included: 45 unsupported exemptions granted in 2022 that totaled $323,029. 40 unsupported exemptions granted in 2023 that totaled $321,494. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81Beaver Dams Volunteer Fire Company, Inc. - Financial Activities (2018M-17)
… moneys were safeguarded. Key Findings The Board has not provided adequate oversight of financial activity. … Treasurers did not maintain complete, accurate, and up-to-date accounting records and reports or perform monthly … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/06/15/beaver-dams-volunteer-fire-company-inc-financial-activitiesBelleville-Henderson Central School District - Information Technology (2019M-128)
… access, use and loss. Key Findings District officials did not provide IT security awareness training to all employees. District officials did not develop … private and sensitive information. The District did not have a disaster recovery plan. Sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/belleville-henderson-central-school-district-information-technology-2019mRed Creek Central School District – Financial Management (2020M-75)
… than necessary to sustain operations. Approximately $1.5 million (72 percent) of appropriated fund balance from 2016-17 through 2018-19 was … include reasonable estimates for appropriating the amount of fund balance that will be used to fund operations. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75Village of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… Purpose of Audit The purpose of our audit was to review internal controls over time and … 1, 2011, to September 26, 2012. Background The Village of Chatham is located in Columbia County. The Village is … Village of Chatham Internal Controls Over Selected Financial …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132Copiague Union Free School District - Information Technology (2023M-150)
… access controls. Key Findings District officials did not properly manage nonstudent network user accounts and … risk for unauthorized access, misuse or loss. In addition to sensitive information technology (IT) control weaknesses … agreed with our recommendations and indicated they have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Berkshire – Town Clerk (Tioga County) The town clerk did not properly safeguard taxpayer funds. As a result, auditors … budget are reasonable. Additionally, town officials have increased the real property tax levy for the general …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Attica , Columbia County Department of Weights and Measures , Village of Harriman and the Town of … P DiNapoli today announced his office completed audits of the Village of Attica Columbia County Department of …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-0