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Ardsley Union Free School District – Financial Management (2024M-13)
… Key Findings The Board and District officials did not effectively manage the District’s fund balance and … As a result, the District levied more taxes than needed to fund operations. The Board and District officials … with certain aspects of our findings but indicated they have initiated, or planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Town of Maryland - Financial Management (2018M-121)
… policy and multiyear financial and capital plans to address the Town’s operational and capital needs. Key … general and highway funds increased by $450,000 and, as of December 31, 2017, was 83 percent of 2017 expenditures. Over the last three years, conservative …
https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121Oceanside Union Free School District – Monitoring Internet Use (2022M-195)
… network. Key Findings District officials did not monitor employee compliance with the acceptable Internet use … such as shopping, entertainment, personal email, online gaming and social networking, in violation of the District’s … integrity or availability. Key Recommendations Monitor employee Internet use on District computers and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195Dutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)
… elected by the boards of the component districts. General fund budgeted appropriations for the 2015-16 fiscal year …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… the Treasurer maintained were a check register and savings account register; the Treasurer did not maintain journals, … existed between bank records and her checking and savings account registers. The Board did not adopt an annual budget …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mTown of Newstead – Joint Highway Facility Project (2012M-260)
… examine the Town Board’s management of the Joint Highway Facility Project for the period January 1, 2008, to August … the issuance of serial bonds for the Joint Highway Facility Project at a maximum cost not to exceed $4.25 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
… is located in the Towns of Arcade, Eagle, Java, Sheldon and Wethersfield in Wyoming County; Farmersville, Freedom, Machias and Yorkshire in Cattaraugus County; Holland and Sardinia in Erie County; and Centerville in Allegany …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… controls over information technology and online banking for the period of June 1, 2011, to September 30, 2012. … an elected Mayor. The Village’s budgeted appropriations for the 2012-13 fiscal year were approximately $2 million. … breach notification procedures, or adopted procedures for data backup. Although audit logs are available through …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineUrban Choice Charter School - Information Technology (2019M-240)
… technology (IT) assets were safeguarded. Key Findings A former employee’s user account was used to process 510 … resignation. School officials did not adopt IT policies or a disaster recovery plan. IT users were not provided with IT … Adopt comprehensive IT policies and procedures and a disaster recovery plan. Provide IT users with IT security …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/06/12/urban-choice-charter-school-information-technology-2019m-240Lake Placid Central School District – Claims Auditing (2016M-84)
… July 1, 2014 through December 31, 2015. Background The Lake Placid Central School District is located in the Towns … paid prior to audit and approval by the claims auditor. … Lake Placid Central School District Claims Auditing 2016M84 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84Utica Academy of Science Charter School – Purchasing (2015M-71)
… Purpose of Audit The purpose of our audit was to examine the School’s … County, that is not under the control of the local school board. The School, which is governed by a seven-member Board … a provisional charter in November 2012 by the Board of Regents of the University of the State of New York. For the …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71County of Rockland – Budget Review (B6-16-19)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … next succeeding fiscal year. Key Findings The County does not have a plan for reducing the general fund’s outstanding …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19City of Hudson - Payroll and Accrued Leave (2020-14)
… whether City officials ensured employees’ salaries and the amounts withheld for benefits were accurate, and leave … whether City officials ensured employees salaries and the amounts withheld for benefits were accurate …
https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14Town of Moriah - Leave Accruals (2019M-168)
… records. Key Findings The Town lacked adequate procedures to ensure employees’ leave accrual records were accurately … were paid for 110.5 hours of leave time to which they were not entitled, resulting in overpayments totaling $2,288. We … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168Maple Avenue Volunteer Fire Company #4 – Cash Disbursements (2016M-118)
… Background The Maple Avenue Volunteer Fire Company #4 is a volunteer organization that serves the Greenfield Fire … of Greenfield and Wilton in Saratoga County. The Company is governed by an elected six-member board of administrative … not comply with the provision of the bylaws that requires getting approval before making disbursements. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/06/03/maple-avenue-volunteer-fire-company-4-cash-disbursements-2016m-118Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… subsequent years and did not file its 2012 property tax cap computation with OSC. Our calculation of the property tax cap limitation resulted in the Town property tax levy exceeding the cap limit by approximately $11,800. The Board did not audit …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Village of Nassau – Budgeting (2018M-3)
… 2014 through September 30, 2017. Background The Village of Nassau is located in the Town of Nassau in Rensselaer County and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… tax levy and a schedule of other estimated revenues were not included. The Board did not adopt a fund balance policy … appropriations. Develop fund balance and reserve policies to establish the desired levels of unrestricted fund balance … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26City of Newburgh – Budget Review (B6-14-25)
… in the proposed budget are reasonable. The proposed budget does not include an amount to cover the City’s required contribution toward costs for the … limit. Key Recommendations Include an appropriation to cover the City’s required contribution for the COPS program. …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Carthage-West Carthage Water Pollution Control Facility , City of Long Beach , … an accountability analysis, resulting in excess funds in bail and fee accounts which could not be accounted for. …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-0