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Washington County Local Development Corporation – Revolving Loan Program (2021M-57)

… provided adequate approval and oversight of the revolving loan program. Key Findings Corporation officials did not … provide adequate approval and oversight of the revolving loan program: Six of the 11 loans reviewed were approved and paid but lacked required documentation of a commercial loan denial letter. The Director did not adequately follow up …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolving

Town of South Bristol – Financial Management (2015M-140)

… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … January 1, 2014 through May 20, 2015. Background The Town of South Bristol is located in Ontario County and has a …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140

Otisco Fire District – Financial Operations (2016M-415)

… reports and ensure District audit requirements were met for the period January 1, 2015 through July 31, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $354,000. Key Findings The … had not filed an annual financial report with OSC for the years 2013 through 2015. The Board did not contract …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415

Town of Locke – Financial Condition (2020M-111)

… the Town Board (Board) effectively managed the Town of Locke’s (Town’s) financial condition. Key Findings The … results during the year. Unrestricted fund balances as of December 31, 2019 in the general and highway funds and … were excessive, ranging from 89 percent to 536 percent of actual expenditures. The Board did not adopt formal fund …

https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111

Genesee Community Charter School Non-Payroll Disbursements (2020M-34)

… did not adopt or enforce adequate disbursement policies. Of 1,317 disbursements reviewed, 207 check disbursements, … compliance, which resulted in apparent overpayments of $2,180. Key Recommendations Review and revise policies, … staff and enforced. Ensure a thorough, independent review of disbursements occurs prior to payment to verify that …

https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34

Town of Rosendale – Justice Court (2014M-232)

… Purpose of Audit The purpose of our audit was to examine Justice Court receipts for the period January 1, … the Town reported $500,514 in fines, fees and surcharges to the State Justice Court Fund. Key Findings Because the … collection process with little oversight, she was able to conceal the theft of approximately $5,620 from the Court. …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232

New York Mills Union Free School District – Procurement (2020M-79)

… District officials sought competition for the purchase of good and services not subject to competitive bidding. Key … bidding. Officials also did not comply with the District’s procurement policy. The purchasing agent did not … the purchasing program and ensure purchases are made in compliance with the District’s policy. Periodically issue …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79

Minerva Central School District – Financial Condition Management (2020M-60)

… related to the District’s unrestricted fund balance being in excess of the statutory limit. District officials did not … include reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations. … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. Develop a comprehensive …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60

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

… requirements when presenting and adopting budgets for 2013-14 through 2018-19. Underestimated revenues by a … As a result, the general fund realized operating deficits in four of the five years and general fund balance declined … action. Appendix B contains our comment on an issue raised in the Village’s response. … Determine whether the Board …

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

Town of Exeter – Records and Reports (2015M-23)

… 4, 2014. Background The Town of Exeter is located in Otsego County and has a population of approximately 990. … reports and tax levy limit calculations to our Office in a timely manner. Conduct a comprehensive annual audit of …

https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23

State Comptroller DiNapoli Statement on Arrest of Muge Ma for COVID-Related Scam

… New York State Comptroller Thomas P. DiNapoli released a statement … to obtain life-saving medical equipment in order to line his own pocket. Using a public health crisis to commit … United States Attorney Berman and the FBI for working with my office to hold this scammer accountable.” Press Release …

https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-statement-arrest-muge-ma-covid-related-scam

Town of Clifton – Financial Management (2014M-217)

… to examine the Town’s oversight of financial activities for the period January 1, 2013 through April 30, 2014. Background The Town of Clifton is located in St. Lawrence County and has approximately 750 residents. … the Town’s financial records were reliable and maintained in a timely manner. The Board did not complete a sufficient …

https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-clifton-financial-management-2014m-217

East Ramapo Central School District - Nonpublic School Transportation (2019M-107)

… new students’ applications and no proof of birthdate for 15 students. For 2017-18, the District paid 15 schools to use Yeshiva Private Contractors (YPCs) on a …

https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019m

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

… and part of the Towns of Cornwall, Hamptonburgh and New Windsor in Orange County. The District operates five schools …

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

Eaton No. 1 Fire District – Board Oversight (2024M-4)

… or maintain appropriate records and reports. The Board of Fire Commissioners (Board) did not: Ensure basic … were filed in a timely manner. Conduct an annual audit of the Secretary- Treasurer’s accounting records for 2020 … through 2022. Adequately audit claims prior to payment. Of the 108 claims totaling $209,006 that we reviewed, 55 …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4

Town of Lisle – Highway Department Long-Term Planning (2022M-183)

… of major highway equipment and vehicles (67 percent) in use were between three and 17 years beyond their optimal … which is seven years beyond its usable life, accounted for approximately $66,000, or 70 percent, of these total … Town Supervisor indicated he would follow the Board’s lead in taking corrective action. … audit town lisle highway …

https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183

Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)

… not establish procedures to evaluate labor costs by town. For example: Timecard information was not used to monitor labor costs for services provided to Ashland. Highway employees’ … labor costs. Key Recommendations Track labor hours worked for each town to determine Ashland’s cost of services. …

https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207

Williamsville Central School District – Financial Management (2022M-193)

… the Williamsville Central School District (District) Board of Education (Board) and District officials properly managed … appropriations from 2018-19 through 2021- 22 by a total of $47 million and appropriated $22 million of fund balance that was not needed or used. Adopted annual …

https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193