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Colesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… was to examine internal controls over financial operations for the period January 1, 2011 to August 6, 2013. Background … general fund budget totals approximately $80,000 for the 2013 fiscal year. Key Findings The District does not … only at year-end. Board members authorize all claims for payment and indicate their approval by affixing their …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsOpinion 92-11
Whether a union free school district which maintains an insurance reserve pursuant to General Municipal Law 6n may transfer the moneys in that reserve fund to establish a reserve for property loss and liability claims under Education Law 17098c
https://www.osc.ny.gov/legal-opinions/opinion-92-11Opinion 2005-7
… outside a water district) WATER RENTS -- Collection (by bank or trust company) WATER SUPPLY AND DISTRIBUTION -- Water … §15-1501: (1) A town may enter into an agreement with a bank or trust company, in accordance with the provisions of … and approvals. You ask whether a town may contract with a bank to collect, either by payment in person or payment by …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7Tupper Lake Central School District – Lead Testing and Reporting (S9-25-14)
… school and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/tupper-lake-central-school-district-lead-testing-and-reporting-s9-25-14DiNapoli Announces State Contract and Payment Actions for October 2016
… harassment claims. Office of Mental Health $1.7 million to CR Fletcher Temps for temporary staffing services at …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-announces-state-contract-and-payment-actions-october-2016Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… the receipts and disbursements to the bookkeeper to record in the accounting records. We could not determine whether 75 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andComptroller DiNapoli Releases School Audits
… his office completed audits of the Alfred-Almond Central School District , Beacon City School District , Charlotte Valley Central School District , … DiNapoli announced completed audits AlfredAlmond Central School District CSD Beacon City School District Charlotte …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-1Town of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s financial records and reports for … of the accounting firm with which the Board contracted to assist the Supervisor in fulfilling his financial duties. … Oversee and monitor the accounting firm’s work to ensure that accounting records are complete, accurate and …
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … has not adopted any written policies and procedures for financial operations other than the by-laws, which were … adequate oversight of the treasurer, who was responsible for all financial duties. Caledonia Joint Fire District – …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-0Town of Glen - Water and Sewer Operations (2023M-167)
… report – pdf] Audit Objective Determine whether the Town of Glen (Town) officials properly managed water and sewer … Determine whether the Town of Glen Town officials properly managed water and sewer fund …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Opinion 95-29
… and dissolve the district. Moneys received from the sale of the property and facilities of the water district … the proposition is approved, the moneys received from the sale must be placed in a reserve fund to amortize any … of the district, must be disposed of to the credit of the real property within the district by any equitable method …
https://www.osc.ny.gov/legal-opinions/opinion-95-29West Seneca Central School District - Community Education (2019M-241)
… community education program fees were properly accounted for. Key Findings District officials did not review or … 2019. In January 2020, the vendor reimbursed the District for the lost revenue. The Board did not adopt written enforcement policies for overdue accounts and the Coordinator did not ensure all …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/west-seneca-central-school-district-community-education-2019m-241Indian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… [read complete report – pdf] Audit Objective Did Indian Lake Central School District (District) officials …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16Ravena Coeymans Selkirk Central School District – Lead Testing and Reporting (S9-25-7)
… Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing … not sampled or properly exempted by District officials for Cycle Two. This occurred because District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/ravena-coeymans-selkirk-central-school-district-lead-testing-andRichmond Fire District – Internal Controls Over Financial Operations (2013M-357)
Richmond Fire District Internal Controls Over Financial Operations 2013M357
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mUnion Free School District of the Tarrytowns - Fixed Assets (2018M-185)
Determine whether fixed assets were recorded and properly accounted for
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/union-free-school-district-tarrytowns-fixed-assets-2018m-185Comptroller DiNapoli: Schools Must Do More to Limit Access to Sensitive Student Databases
… districts had inappropriate computer access to sensitive student data and were able to change student grades and attendance records without proper … today by New York State Comptroller Thomas P. DiNapoli. “Student academic and personal information must be protected …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-schools-must-do-more-limit-access-sensitive-student-databasesState Comptroller DiNapoli Releases Municipal Audits
… In addition, the board did not audit and approve $14,000 debit card purchases before payment. Town of Fort Covington – …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… his office completed audits of the Central Valley School District , Cornwall Central School District , Cuba-Rushford Central School District , DeRuyter Central School District , … his office completed audits of the Central Valley School District Cornwall CSD CubaRushford CSD DeRuyter CSD …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… of Town of Barrington , Village of Homer , Plattekill Library , Town of Scriba and the Terryville Fire District … were made without adequate documentation. Plattekill Library – Budgeting Practices (Ulster County) The board has … audits of Town of Barrington Village of Homer Plattekill Library Town of Scriba and the Terryville Fire District …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-audits