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Village of Clyde – Financial Management and Board Oversight (2013M-96)
… The purpose of our audit was to evaluate the Village’s financial management and the Board’s oversight of financial … balance in the general fund. The Board has not adopted an investment policy, which is required by law, or any policies … including those related to acceptable use, data backup, online banking, disaster recovery, equipment disposal, and …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96Comptroller DiNapoli Releases Municipal Audits
… granted benefits if job creation, economic goals or other terms of the agreements are not met. Town of Hebron … improvements. For example, the board did not complete, or contract with an independent accountant to complete, an … auditors did not find any questionable bank withdrawals or payments. For access to state and local government …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-2Williamson Central School District – Non-Payroll Disbursements (2021M-58)
… supported and for valid District purposes. Key Findings The Board did not ensure that non-payroll disbursements were … adequately supported and for valid District purposes. The claims auditor did not audit and approve claims before … for 21 professional service providers paid $2.6 million. The District did not have written agreements with 11 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58City of Newburgh – Budget Review (B17-6-18)
… revenue and expenditure projections in the City’s proposed budget for the 2018 fiscal year are reasonable. … deficit in the general fund as of December 31, 2010. New York State Local Finance Law requires all municipalities that …
https://www.osc.ny.gov/local-government/audits/city/2017/11/14/city-newburgh-budget-review-b17-6-18Town of Sharon – Fund Balance (2017M-271)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that fund balance was … balance policy that establishes the level of fund balance to be maintained. … Town of Sharon Fund Balance 2017M271 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271Village of Rushville - Board Oversight and Information Technology (2018M-118)
… a loss of approximately $62,000. Designate an official to certify payroll. Develop proper IT controls. Key … and have initiated or indicated they planned to initiate corrective action. 1 New York General Municipal …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up) (2023-F-27)
To determine the extent of implementation of the six recommendations included in our initial audit report, Medicaid Program: Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (Report 2020-S-39).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f27.pdfC.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… Key Findings The President misused the Company’s debit card and apparently misappropriated nearly $34,000 of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… the Treasurer does not maintain control of his electronic signature, the chances of unauthorized checks being signed … the Treasurer to sign District checks with an electronic signature, the Treasurer used an electronic signature to sign 3,621 non-payroll checks totaling $26.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Pembroke Central School District – Financial Management (2016M-31)
Pembroke Central School District Financial Management 2016M31
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Canastota Central School District - Financial Condition Management (2019M-174)
… in most of the appropriated fund balance not being needed to fund operations. The tax certiorari reserve was overfunded … exceeded the statutory limit ranging from 7.2 percent to 10.9 percent. Key Recommendations Adopt annual budgets … that contain realistic estimates and develop a plan to reduce the amount of surplus fund balance. Account for and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mGates-Chili Central School District - Financial Management (2019M-53)
… more than $12 million in unbudgeted year-end transfers to capital projects and reserves, overstating encumbrances by $827,000 and not using $5.3 million in appropriated fund balance as a … of our findings and recommendations but indicated they have begun to implement corrective action. Appendix B …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Schuylerville Central School District – Fund Balance (2016M-113)
… our audit was to review the District’s financial condition for the period July 1, 2012 through November 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $33.7 … have not developed a plan to document their intentions for the amount necessary for any of the District’s reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… Purpose of Audit The purpose of our audit was to examine the Village’s processes and procedures over cash … for parking violations. Key Findings Village officials have not established sufficient procedures for collecting unpaid …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Pittsfield Fire District – Board Oversight (2016M-305)
… Purpose of Audit The objective of our audit was to examine internal … corporation of the State, distinct and separate from the Town of Pittsfield, in Otsego County. The District is …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305City of Glen Cove– Budget Review (B7-13-16)
… 2014 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling … systemic structural imbalances in its budget. … City of Glen Cove Budget Review B71316 …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
Mount PleasantBlythedale Union Free School District ShortTerm Borrowing and Purchasing 2015M365
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingCity of Glen Cove – Budget Review (B7-14-16)
… from the sale of City property of $410,000 and the settlement of legal proceedings of $950,000 that might not be …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Campbell-Savona Central School District – Budget Review (B2-16-6)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … District consistently appropriates fund balance that is not needed to fund operations. The unemployment reserve is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6East Moriches Union Free School District -- Budget Review (B7-16-3)
… review was to provide an independent evaluation of the District’s proposed budget for the 2016-17 fiscal year. Background The East Moriches Union Free School District is located in Suffolk County. Pursuant to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3