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Rensselaer County – Public Health Department Receipts (2013M-18)
… the cash collection process to be sure sufficient controls are in place to ensure all receipts are properly accounted for and deposited into County …
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18McConnellsville Fire District – Financial Operations (2014M-19)
… Purpose of Audit The purpose of our audit was to review the oversight of … District is a district corporation of the State, distinct and separate from the Towns of Vienna and Annsville, in Oneida County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… $235,000. Key Findings The Treasurer did not obtain Board and membership approval for all bills before paying them and did not retain adequate supporting documentation to … or online payments. The Treasurer’s financial records and monthly reports were incomplete and inaccurate. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overHalfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Department’s financial operations for the period January 1, 2013 through … Fire Department is a not-for-profit organization located in the Town of Halfmoon, Saratoga County. The Department, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financialChatham Central School District – Financial Management (2023M-11)
… reserves at reasonable levels. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comments on issues raised in the District’s response letter. … audit school chatham …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… whether the Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) officials’ budget … budget workbook method to allow for the direct transition of information. Officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetSouth Kortright Central School District – Claims Audit (2023M-69)
… corrective action. Appendix B includes our comment on an issue raised in the District’s response. … audit south …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69University Preparatory Charter School for Young Men - Payroll (2023M-123)
… hours worked. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payments. We reviewed policies and documents and examined payroll-related records for 25 of …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123Town of Tioga – Long-Term Planning (2022M-181)
… Transportation (NYSDOT) rated a Town-owned bridge as being in poor condition in 2019 . While officials have set aside $51,539 for bridge … B includes our comments on certain issues they raised in their responses. … town tioga longterm planning …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181Gorham-Middlesex Central School District – Online Banking Access (2022M-179)
… (District) officials limited online banking access and permissions to Board-authorized users. Key Findings … users because no one reviewed online banking users’ access and permissions. Officials at the District also did not … that the District may become the victim of a cybercrime and experience financial losses is heightened. Of the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179Saugerties Central School District – IT Asset Management (S9-22-05)
… percent of the sampled assets were not properly accounted for. Specifically: A projector costing $599 and two … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05Village of Savona – Board Oversight (2015M-328)
… annual audits of the Clerk-Treasurer’s and Justice Court’s records and reports. Key Recommendations Replace the … Annually audit the Clerk-Treasurer’s and Justice Court’s records and reports, or engage the services of an independent …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328Carthage Central School District – Financial Condition (2014M-138)
… through December 31, 2013. Background The Carthage Central School District is located in the Towns of Champion, Le Ray, … to appropriate levels, if overfunded. … Carthage Central School District Financial Condition 2014M138 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Town of Sardinia – Tax Relief Rebate Program (2014M-189)
… Purpose of Audit The purpose of our audit was to review the Town’s tax relief …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189Sodus Center Fire Department – Financial Activities (2016M-424)
… of our audit was to determine whether Department officials and the membership provided adequate oversight of operations … which is affiliated with the Sodus Center Fire District and provides fire protection services to the Town, is governed by its constitution and bylaws. Expenditures for 2015 totaled $32,575. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Mount Morris Central School District – Financial Condition (2014M-328)
… Purpose of Audit The purpose of our audit was to examine the District’s … The Mount Morris Central School District is located in the Village of Mount Morris and the Towns of Mount Morris, West Sparta, Leicester and Groveland, in Livingston County, and is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Oversight of Passenger Safety
… such as running red lights and speeding through school zones. OPWDD does not analyze traffic violations to …
https://www.osc.ny.gov/state-agencies/audits/2018/10/01/oversight-passenger-safetyUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… Firefighters Two Percent Fund (Buffalo TPF) [pdf] ; the Syracuse Fire Department Association Inc. (Syracuse) [pdf] ; … of the Paid Fire Department of the City of Yonkers, New York, Inc. (Yonkers) [pdf] ; and the City of Rochester …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5State Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-1