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Oversight of Resident Care-Related Medical Equipment in Nursing Homes (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit report Oversight of Resident Care-Related Medical Equipment in Nursing Homes … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-resident-care-related-medical-equipment-nursing-homes-followCircleville Fire District – Board Oversight (2013M-343)
… accordance with Board policy. The Board has not adopted an online banking policy and has not entered into an agreement … bank for electronic transfers. The treasurer performed online transactions without Board oversight and bypassed … that the District credit card policy is enforced. Adopt an online banking policy and enter into a written agreement with …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343Caton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are … Caton Volunteer Fire Company, Inc. is located in the Town of Caton, in Steuben County. The Company’s officers consist … The purpose of our audit was to determine whether Company controls are …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialNorth Greenbush Common School District – Budgeting (2016M-112)
… Background The North Greenbush Common School District is located in the Town of North Greenbush, Rensselaer County. … its students to attend one of four other school districts, is governed by an elected three-member Board of Education. … that result in the appropriation of fund balance that is not used to finance District operations. Reduce the amount …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112King Center Charter School – Purchasing (2013M-215)
King Center Charter School Purchasing 2013M215
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Shelter Island Union Free School District –Financial Condition (2014M-132)
… Background The Shelter Island Union Free School District is located in the Town of Shelter Island in Suffolk County. The District is governed by the Board of Education which comprises seven … amount of the District’s unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… District is located in Suffolk County and is governed by the Board of Education which comprises seven elected … of the Treasurer, as the sole signatory on District checks under $5,000, with its Vice President as co-signer for all … appropriation of unexpended surplus funds that will not be used. Ensure that the amount of the District’s unexpended …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingParkland Alienation (2014-MS-5)
… to the following municipalities: Towns of Amherst [pdf] , Clifton Park [pdf] , East Greenbush [pdf] , East Hampton [pdf] , …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Police Property Room Inventory (2014-MS-4)
… appropriate controls over property room inventory for the period January 1, 2012 through December 5, 2013. … use a computerized tracking system did not appropriately grant user rights to the system. Key Recommendations Review … movement. Assign access to computerized property tracking systems based on job duties and responsibilities. …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Town of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… Board of Trustees of the Freeholders and Commonalty of the Town of Southampton (Trustees) in 1686. The Patent granted the … to the water, marshland and common areas located in the Town of Southampton, Suffolk County (Town). The Trustees … Town of Southampton Board of Trustees of the Freeholders and …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mVillage of New York Mills – Justice Court (S9-14-4)
… 3,300 residents. The Board of Trustees (Board), which is comprised of a Mayor and four Trustees, governs the Village and is responsible for overseeing the Court’s general management … in bail money that was over six years old. The Court is not properly reporting unresolved traffic tickets to the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4School Districts’ Energy Performance Contracts (2013-MR-1)
… complete report - pdf] We also released 8 letter reports to the following school districts: Downsville Central School … [pdf] . Purpose of Audit The purpose of our audit was to review the projected cost and energy savings achieved by … which energy systems are installed, maintained or managed to improve the energy efficiency of, or produce energy for, a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Village of Spencerport – Financial Management (2013M-134)
… Purpose of Audit The purpose of our audit was to review the Village’s financial management … 1, 2011, through April 25, 2013. Background The Village of Spencerport is located in the Town of Ogden in Monroe … Village of Spencerport Financial Management 2013M134 …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Village of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… Purpose of Audit The purpose of our audit was to review selected Village financial operations for the period June 1, 2012 through November 30, 2013. Background The Village of Mastic Beach is located in the Town of …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150Town of Conesus – Justice Court (2013M-140)
… controls established over the Court’s financial activities for the period January 1, 2012, through April 1, 2013. … the Clerk’s duties or establish adequate procedures for reviewing her work. The Justices also failed to reconcile … that all Court money was accurately reported and accounted for. Key Recommendations Adequately segregate financial …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Amsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… controls over selected Authority financial operations for the period January 1, 2011, to November 30, 2012. … 428 of the Public Housing Law to provide low-rent housing for qualified individuals in accordance with relevant … Director audits the claims, including payments made for the reimbursement of his own travel costs. Our review of …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsMontauk Fire District – Audit Follow-Up (2024M-117-F)
… the Board and four Commissioners, governs the District and is responsible for its overall financial management. The Board-appointed Secretary-Treasurer is the chief fiscal officer and is responsible for receiving and distributing District funds, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/montauk-fire-district-audit-follow-2024m-117-fWyandanch Union Free School District - Budget Review (B19-7-1)
… million in 2018-19, and proposed a budget of $78.2 million for 2019-20. Key Findings Significant estimated revenues and … reasonable. The District’s audited financial statements for the period ending June 30, 2018 indicate that … budgeted expenditures in the $71.3 million adopted budget for the 2018-19 fiscal year are not reasonable. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wyandanch-union-free-school-district-budget-review-b19-7-1Caledonia-Mumford Central School District – Financial Management (2024M-101)
… Objective Determine whether the Caledonia-Mumford Central School District (District) Board of Education (Board) and … Determine whether the CaledoniaMumford Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101State Comptroller DiNapoli Releases School District Audits
… (IT) inventory asset lists and/or had incorrect or no location noted on the inventory list. A color copier and …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0