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Elmsford Union Free School District – IT Asset Management (S9-22-9)

… percent of the sampled assets were not properly accounted for. Specifically: Seven IT assets with combined costs of … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9

Manhasset Union Free School District – Separation Payments (2016M-150)

… Nassau County. The District, which operates three schools with approximately 3,340 students, is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150

Town of Cobleskill – Budgeting (2023M-138)

… years we examined did not include fund balance estimates with a breakdown by fund as required. Key Recommendations … Town’s annual preliminary budgets. Town officials agreed with our recommendations and indicated they will take …

https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138

Washingtonville Central School District – Reserve Funds (2014M-45)

… in Orange County. The District operates five schools with approximately 4,300 students and is governed by an …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45

Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)

… collection rates. Since 2012, the Village has contracted with a vendor to assist with the processing of parking tickets and to enforce payment …

https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408

North Collins Central School District – Information Technology Equipment Inventory (2023M-39)

… physical inventory. District officials generally agreed with our findings and indicated they plan to initiate …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipment

Chestertown Fire District – Claims Processing (2016M-387)

… properly authorized and approved prior to payment and for valid District purposes for the period January 1, 2015 through July 31, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $442,000. Key Findings The …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387

Town of Barton – Financial Planning (2015M-52)

… was to assess the Board’s financial planning practices for the period January 1, 2013 through October 28, 2014. … Board members budgeted similar amounts from year to year for specific line items, without considering historical trends. The Board did not properly plan for the future by establishing adequate budgets and setting …

https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52

Town of Humphrey – Financial Management (2013M-116)

… funded primarily by real property tax, sales tax, and State aid. Key Finding We reviewed the general and highway …

https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116

Town of Cohocton – Town Clerk Cash Shortage (2014M-325)

… of the Clerk’s records, including tax collections. Consult with Town counsel to determine if it is feasible to recoup …

https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325

Town of North East – Internal Controls Over Information Technology (2013M-31)

… Key Findings The Board does not have a written agreement with one of the Town’s IT service providers and cannot be … Ensure that the Board has a written agreement with all third-party IT service providers that clearly …

https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31

Village of Dering Harbor – Board Oversight (2020M-29)

… operations. Key Findings The Board: Failed to comply with statutory requirements when presenting and adopting … Ensure tentative and adopted budgets comply with statutory requirements. Develop and adopt budgets that … action if necessary. Village officials disagreed with one of our findings but indicated they have taken or …

https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29

Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)

… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial … and emergency rescue services to residents in the Town of Bradford in Steuben County and the Town of Orange in Schuyler County. The Company consists of …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriation

Village of Endicott – Budget Review (B4-16-7)

… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …

https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7

DiNapoli: New Law Makes It Easier for the Comptroller To Return Your Lost Money

… efforts, it will be even easier to connect New Yorkers with their lost money.” The average claim paid out is between …

https://www.osc.ny.gov/press/releases/2024/11/dinapoli-new-law-makes-it-easier-comptroller-return-your-lost-money

St. Paul Boulevard Fire District - Board Oversight (2018M-116)

… a competitive process. District officials generally agreed with our findings and recommendations and indicated they have …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116

Mount Sinai Union Free School District - Financial Condition Management (2018M-34)

… balance. Ensure that unrestricted fund balance complies with the statutory limit. District officials generally agreed with our findings and recommendations and indicated they will …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-management

Germantown Central School District – Payroll (2023M-3)

… District (District) officials accurately paid employees and the compensation was supported and authorized by the Board of Education (Board). Key … paid to employees was accurate, adequately supported and authorized by the Board. District officials did not …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3