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Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)

… Central School District (District) is located in the Towns of Alma, Bolivar, Clarksville, Cuba, Friendship, Genesee and Wirt, in Allegany County. The District is governed by the Board of … budgeting practices generated approximately $2.1 million in operating surpluses, which caused the unexpended surplus …

https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selected

State Comptroller DiNapoli Releases Municipal Audits

… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." Town of …

https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits

State Comptroller DiNapoli Releases Municipal & School Audits

… Thomas P. DiNapoli today announced the following local government audits were issued. Hicksville Union Free School … Thomas P DiNapoli today announced the following local government audits were issued …

https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits

City of Troy – Financial Condition (2015M-185)

… May 31, 2015. Background The City of Troy is located in Rensselaer County and has approximately 50,130 residents. … 2016 budget must include an increase of approximately $1.9 in retirement appropriations, an amount which represents 10 … a multiyear financial plan or a comprehensive capital plan in accordance with the City’s Charter. The City Comptroller …

https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185

2021 Average Estimated Costs For County And Town Special Improvement Districts

The Comptroller’s approval is required if debt is proposed to be issued by a town or county and the “cost of the district or extension” to “typical property” or, if different, “typical one or two family home” as stated in the notice of hearing, is above the average est. cost thresholds listed below.

https://www.osc.ny.gov/files/local-government/required-reporting/2021/pdf/2021-average-estimated-costs-for-county-and-town-special-improvement-districts.pdf

Quality of Internal Control Certification

… Purpose To determine whether the Division of State Police (Division) submitted timely a quality Internal … Background In 1987, the Legislature passed the New York State Governmental Accountability, Audit and Internal Control Act (Act) requiring State agencies and public authorities to each institute a …

https://www.osc.ny.gov/state-agencies/audits/2013/05/09/quality-internal-control-certification

Tully Central School District – Financial Management (2016M-359)

… Background The Tully Central School District is located in the Towns of Preble and Truxton in Cortland County and the Towns of Fabius, LaFayette, Onondaga, Otisco, Spafford and Tully in Onondaga County. The District, which operates two schools …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359

Carthage Central School District – Financial Condition (2014M-138)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … Carthage Central School District is located in the Towns of Champion, Le Ray, Rutland and Wilna in Jefferson County …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138

Rochester Academy Charter School – Purchasing (2013M-144)

… Purpose of Audit The purpose of our audit was to review the School’s purchasing practices for the period … approximately $3.3 million. Key Finding The School did not have sufficient Board-approved policies and procedures over …

https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144

Town of Mount Morris – Justice Court (2012M-129)

… Purpose of Audit The purpose of our audit was to examine internal controls over the financial operations of … 2010, to June 22, 2012. Key Findings The current Justices have developed adequate internal controls over the Court’s … cash was properly safeguarded. However, the Justices did not perform accountabilities reconciling Court assets to …

https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129

Coeymans Hollow Fire District – Board Oversight (2021M-211)

Determine whether Coeymans Hollow Fire District (District) Board of Fire Commissioners (Board) ensured it had an adequate service contract in place, annual financial reports were filed in a timely manner and disbursements were supported and approved.

https://www.osc.ny.gov/files/local-government/audits/2022/pdf/coeymans-hollow-2021-211.pdf

Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)

… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2012, to July 31, 2013. Background The District is a district …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013m

Yates County – Sexual Harassment Prevention Training (S9-23-07)

… report – pdf] Audit Objective Determine whether County of Yates (County) employees and elected officials completed … was provided to employees and elected officials. However, of the 45 total individuals we tested (23 selected employees … County officials should continue to monitor the completion of annual SHP Training by all employees and should encourage …

https://www.osc.ny.gov/local-government/audits/county/2023/09/22/yates-county-sexual-harassment-prevention-training-s9-23-07

Genesee Valley Board of Cooperative Educational Services – Purchase Cards (2022M-27)

… only one was properly approved. The purchasing agent: Did not approve 197 purchases totaling approximately $46,000 … obtained. Key Recommendation Require the purchasing agent to comply with the purchasing policy and approve all … agreed with our recommendations and indicated they have initiated or planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-purchase-cards-2022m-27

Town of Tioga – Long-Term Planning (2022M-181)

… and financial plans. Key Findings Town officials did not establish long-term capital and financial plans, which provide a framework to assess the Town’s capital and financial needs and identify … as being in poor condition in 2019 . While officials have set aside $51,539 for bridge repairs, the Highway …

https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181

State Comptroller DiNapoli Releases Municipal & School Audits

… County) The former and current clerk-treasurers did not prepare or maintain complete, accurate or timely … accounting records. As a result, the board’s ability to make informed financial decisions was inhibited because … board-adopted budgets made it appear the district would have budget deficits requiring fund balance to be …

https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0

State Comptroller DiNapoli Releases Municipal & School Audits

… the district had an increased risk of unauthorized access to and use of the network. In addition to sensitive IT … needs indicated the district would need $2.7 million to replace these items over the next five years. Without written … plans, officials did not determine, among other things: how the construction and replacements would be funded long …

https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-audits

Town of Schroon – Internal Controls Over Transfer Station Operations (2013M-24)

… reconcile the amount of money collected with the amount of trash disposed at the transfer station. We found that over a … of at the Franklin County landfill exceeded the amount of trash accounted for as being received at the Town’s transfer … station such as having one individual record the amount of trash brought in and record the amount of money received and …

https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-schroon-internal-controls-over-transfer-station-operations-2013m-24