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Shelter Island Union Free School District –Financial Condition (2014M-132)
… allowed 4 percent maximum. The District’s reserve policy does not define how reserve funds should be used. In addition, we found that … a formal plan to define how reserves will be funded, how much will be reserved, and when reserves will be used. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… Board needs to improve its monitoring of the management corporation to ensure School funds are used effectively and efficiently. The Agreement between the management corporation and the School states that FREE will provide the … reports for on average, a two-month period. The management corporation did not present the Board with bank statements or …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementVillage of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… 2013. Background The Village of Aurora, the home of Wells College, is located in the Town of Ledyard in Cayuga County … a breach notification policy and a disaster recovery plan. Additionally, Village officials have not implemented … a breach notification policy, and a disaster recovery plan. Ensure that administrative rights to the financial …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Town of Lindley – Financial Management (2012M-226)
… revenues and overestimated expenditures. As a result, fund balance that was appropriated as a funding … $117,463 in a reserve fund for highway equipment and $18,606 in an unemployment reserve without documenting any …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Village of Unadilla – Budgeting (2013M-143)
… Purpose of Audit The purpose of our audit was to review the Village’s budgeting practices for the period of June 1, 2011, to March 13, 2013. Background The Village of Unadilla is … revenues, and the appropriation of fund balance to finance operations; but for three of the last six years, …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… 11, 2014. Background The Village of Red Creek is located in the Town of Wolcott in Wayne County and has approximately 500 residents. The … year are approximately $453,000. Key Findings Duties in the Clerk-Treasurer’s office are not appropriately …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… Discontinue the practice of permitting vendors to withdraw funds directly from the Town’s bank accounts. …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Town of Davenport – Financial Operations (2013M-62)
… Purpose of Audit The purpose of our audit was to determine whether the Town has established adequate … operations and reporting for the period January 1, 2011, to October 3, 2012. Background The Town of Davenport is … Supervisor also provided inadequate financial information to the Board, and failed to file the Town’s annual financial …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62Saugerties Central School District – Extra-Classroom Activities (2017M-77)
… do not have adequate assurance that student treasurers are adequately accounting for all collections or remitting … treasurers did not maintain cash receipt and disbursement ledgers. Key Recommendations Ensure that central treasurers, faculty advisors and student treasurers are adequately informed about the District’s cash receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… The Oysterponds Union Free School District is located in Suffolk County and is governed by the Board of Education … fiscal years, the District’s budgeting practices resulted in operating surpluses. To reduce fund balance, the Board … by law. The Board improperly appointed its President, in place of the Treasurer, as the sole signatory on District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingNiagara Charter School – Student Enrollment and Billing (2013M-294)
… one parent and two teacher representatives. The School’s operating expenses for the 2012-13 fiscal year were … amount owed to the School is entirely accurate. The School’s system of collecting and reporting student data could be … to ensure accurate billings to the school districts of residence. Consider using only one software program to …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Town of Pittstown – Records and Reports (2013M-5)
… of our audit was to review the Town’s financial operations for the period January 1, 2011, to September 17, 2012. … is the legislative body and has overall responsibility for managing operations. The Board comprises four elected … Town Supervisor. The Town’s budgeted appropriations for the 2012 fiscal year were approximately $2.5 million for …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… Purpose of Audit The purpose of our audit was to assess the District’s … of financial operations and information technology (IT) for the period July 1, 2011, to March 31, 2013. Background … no audit committee active at the District. The District has not received an internal audit report since 2010-11 and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andAlbany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… through June 30, 2013. Background Albany County is located in eastern New York State and has a population of … Probation Department collected $464,508 and $542,187 in restitution, fines and fees during 2011 and 2012, … policies for disbursing restitution money retained in a victims’ trust fund, Department officials have not …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsGermantown Central School District – Financial Management (2013M-230)
… $2.7 million for the period, which caused the accumulated fund balance to exceed the statutory maximum of 4 percent of … years, District officials appropriated $3.2 million in fund balance that was not needed to fund the budgets, and transferred approximately $1.1 million …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. … active and could not be found. Lynbrook Union Free School District – Purchasing (Nassau County) The purchasing agent did not ensure purchases adhered to the district’s purchasing policy for goods and services not …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… board cannot ensure district assets are fully safeguarded. Crown Point Fire District – Audit Follow-Up (Essex County) The purpose of this review was to assess the Crown Point Fire District’s progress in implementing the recommendations in the audit report Crown Point Fire District – Board Oversight , released in May …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-1XV.1 Overview – XV. End of Year
… Please be aware that this Calendar is designed to be used in conjunction with the details provided in this Chapter. It is not intended to include all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv1-overviewContract Advisory No. 20
Agencies have reported experiencing technical difficulties when generating an STS or AC 340S
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/20-sfs-92-related-issues-contract-single-transaction-summary-sts-and-ac-340-sVI.I Overview – VI. Budgets
… After appropriations, which are statutory authorizations to spend for specific purposes, become law, the State … process that prevents the posting of a transaction when it exceeds the available budget authority. Budgetary … own project budget that will ensure that expenditures do not exceed the available Federal funds. The Project Parent is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overview