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Town of Castile – Tax Collection Remittance (P1-24-23)
… [read complete report – pdf] Audit Objective Determine whether the Town of Castile (Town) Town Clerk/Tax Collector (Clerk) remitted all collections as …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Comptroller DiNapoli Releases Municipal Audits
… The treasurer withdrew $12,505 in cash from the company’s fundraiser savings account without board approval. Columbia …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1Town of North Collins - Recreation Department Cash Receipts (2020M-68)
… soccer and summer recreation programs for free, without full Board consent. Sufficient program documentation was not …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Town of Pendleton – Capital Projects (2024M-72)
… The Supervisor did not: Account for the projects in separate capital projects funds. Recommendations The … C includes our comment on an issue that was raised in the Town’s response letter. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72State Comptroller DiNapoli Releases School District Audits
… are not used. Auditors found the district’s retirement contribution, debt, repair, property loss and liability, and …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsVillage of Sloan – Clerk-Treasurer (2024M-109)
… six weeks after month-end, were not accurate. For example, the general fund cash balance was repeatedly …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… officials have not conducted a physical inventory to properly monitor and account for assets since … the District had significant risk for capital assets to be lost, stolen or misused. 112 capital assets with an … our findings and recommendations and indicated they plan to initiate corrective action. Appendix C includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringComptroller DiNapoli Releases Municipal Audits
… and transferred nearly the entire operating surplus to the reserve funds, leaving the district with virtually no … and enforcement of water and sewer charges. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-1Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… for fixed assets. Key Findings District officials did not properly monitor and account for 70 percent of the 60 … combined purchase prices of approximately $46,400 did not have required asset tags and/or were not on the inventory … Ensure the inventory list is accurate and up-to-date. Ensure that all assets on the inventory list are …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139DiNapoli Releases Municipal Audits
… County) The town board adopted budgets that were not based on sound and realistic estimates of revenues and …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsTown of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… for 2017 totaled approximately $2.5 million. Key Findings The Supervisor did not ensure accounting records … receipts reviewed totaling $1.47 million were deposited, on average, 35 days after receipt. The Supervisor has not … the 2015 and 2016 annual audits have not been performed. Key Recommendations Maintain complete and accurate accounting …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Village of Pelham – Information Technology (2016M-410)
… Purpose of Audit The purpose of our audit was to determine whether Village officials … 1, 2015 through August 11, 2016. Background The Village of Pelham is located in the Town of Pelham in Westchester …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410Yonkers City School District – Fixed Assets (2015M-229)
… Purpose of Audit The purpose of our audit was to review controls over the District’s fixed assets for the period July 1, 2013 through April 14, 2015. … we selected to review, 10 were either not tagged or the asset tag information did not agree with the accounting …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229DiNapoli Releases School Audits
… – Financial Operations (Albany County) School officials do not have a means to determine whether the school received the … Choice Foundation. In addition, the fee structure, based on a percentage of per pupil revenue, does not appear to be …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School District Audits
… establish adequate information technology (IT) controls to protect against unauthorized use, access and loss. … officials did not maintain accurate, complete and up-to-date hardware and software inventory. Officials did not … IT control weaknesses were communicated confidentially to officials. White Plains City School District – Financial …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsLittle Flower Union Free School District – Fixed Assets (2022M-78)
… and the lack of regular inventory checks contributed to: 231 assets that cost $48,700 were not in the District’s … or being followed, and there were no procedures to ensure asset tags were affixed to assets. Key Recommendations Establish adequate controls to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… Its population is approximately 950 residents. General fund appropriations for the 2012-13 fiscal year totaled …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Brighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
… complete report - pdf ] Audit Objective Determine whether the Brighton Fire Department, Inc. (Department) Board of … written financial policies and enforce compliance with all bylaw and policy provisions. Ensure that annual and … review of bank statements and reconciliations. Ensure all claims are audited, and have documented approval prior to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financialState Comptroller DiNapoli Releases Municipal Audits
… and effectively." Half Hollow Hills Community Library – Fund Balance (Suffolk County) The library's fund balance … of the budget. For example, the city underestimated pension costs by $576,193 and the proposed budget did not … tax levy limit. Onondaga County Probation Department – Financial Operations (2018M-147) Department officials did not …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-audits-0Berlin Central School District - Vehicle Fuel Inventory (2018M-02)
… Objective Determine if the District adequately accounts for and safeguards its vehicle fuel. Key Findings Vehicle … ensure fuel purchases are periodically compared to usage for reasonableness. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02