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Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… the Town of Delhi (Town) Board (Board) properly managed pool project donations and disbursements. Key Findings The Board did not properly manage pool project donations or disbursements. For example, the … it received totaling $117,300. In addition, 77 of the pool checks were improperly disbursed. The Town Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Prattsburgh Central School District – Financial Management (2020M-108)
… corrective action. Appendix B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108Town of Carmel – Selected Financial Activities (2015M-201)
… Purpose of Audit The purpose of our audit was to examine selected Town financial activities for the period … investigate the unaccounted for gasoline and take action to resolve the gasoline shortage. Ensure that staff members … purchase orders and having them preapproved prior to making purchases. Require the recreation department to …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… cash disbursements, fundraising or the audit of claims. Bingo operations did not follow applicable regulations. … procedures to ensure compliance with State regulations for bingo operations. Establish procedures for each fundraiser …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesWassaic Fire District – Purchasing and Claims Processing (2017M-8)
… the State, distinct and separate from the Town of Amenia, in Dutchess County. The District is governed by an elected … procuring professional services or document the rationale in instances when competition is not sought. Ensure written …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… Town duties. Each employee should use their own ID when pumping fuel. Seek restitution from the former employee for …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Village of Mount Morris – Treasurer’s Office (2013M-65)
… Purpose of Audit The purpose of our audit was to review the Village’s financial operations for the period … February 12, 2013. Background The Village of Mount Morris is located in the Town of Mount Morris in Livingston County, … a population of approximately 3,000 residents. The Village is governed by a Board of Trustees, which comprises four …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Town of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)
… of the Dam and the other was for the repair of Goodman Road. We found that the Town properly accounted for the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60Town of Ellicott – Fiscal Stress (2013M-269)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, 2010, to July 20, 2013. Background The Town of Ellicott is located … did not adequately monitor the Town’s financial operations to ensure fiscal stability. As a result, the Town’s general …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269Brighton Fire District – Non-Payroll Disbursements (2020M-133)
… was sought for 11 totaling $133,567. The District may have saved about $7,100 for meals and lodging if the United … rates were used. The financial software allowed changes to transaction data without approval and officials did not … disagreed with some of our findings but indicated they have implemented corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… with ECA activities. Key Recommendations Maintain separate club records including deposit slips, duplicate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activityHorseheads Central School District – Network Access Controls (2021M-127)
… complete report - pdf ] Audit Objective Determine whether Horseheads Central School District (District) officials … Determine whether Horseheads Central School District District officials ensured network access …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127New Lebanon Central School District - School District Website (S9-19-37)
… Determine whether the New Lebanon Central School District District used its resources to maintain a website …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/new-lebanon-central-school-district-school-district-website-s9-19-37Hunter-Tannersville Central School District - School District Website (S9-19-33)
… interested parties from readily accessing and reviewing documents to make informed decisions. Officials did not post the: Final annual budget. Comprehensive budget documents, including appended financial information, such as … results, audit reports and CAPs, and comprehensive budget documents, and include fund balance information and appended …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/hunter-tannersville-central-school-district-school-district-website-s9-19State Comptroller DiNapoli Releases School District Audits
… Briarcliff Manor Union Free School District (Westchester County) Auditors found district officials generally used a … Central School District – Financial Condition (Montgomery County and Otsego County) Officials effectively managed most … did not seek competition for the services procured from five professional service providers totaling $658,164. In …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsWestern Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… manner. The CEO did not reimburse the Corporation for his personal use of the Corporation’s vehicle until the …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-homeOrange County Probation Department – Restitution Payments (S9-20-1)
… Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/orange-county-probation-department-restitution-payments-s9-20-1New Hartford Central School District – Payroll (2021M-149)
… District officials to strengthen internal controls over payroll. Officials did not: Adequately segregate the duties … of or establish adequate compensating controls over the payroll clerk who could add new employees to the financial … adding and changing salaries and pay rates, processing the payroll, and signing and distributing payroll checks. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Wyoming County Probation Department – Restitution Payments (S9-20-4)
… As a result, some victims may not be receiving payments to which they are entitled. Officials did not establish adequate policies and procedures to enforce and monitor restitution obligations. Six of the 24 … up on and officials did not always make reasonable efforts to locate victims promptly. In addition, officials did not …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wyoming-county-probation-department-restitution-payments-s9-20-4Putnam County Probation Department – Restitution Payments (S9-20-2)
… Establish adequate written policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/putnam-county-probation-department-restitution-payments-s9-20-2