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Town of Liberty – Justice Court Operations (2016M-336)
… The Justices did not reconcile unpaid tickets between the DMV and Court records to ensure defendants’ DMV records are accurate and fines are collected or tickets are referred to the DMV Scofflaw program. Key Recommendations Justices should …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Village of Franklinville – Police Payroll and Water Accountability (2014M-262)
… Audit The purpose of our audit was to review the Village’s police payroll and water operations for the period June 1, … for the 2014-15 fiscal year total $707,870. Key Findings Police Department payroll payments were not adequately … Village of Franklinville Police Payroll and Water Accountability 2014M262 …
https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262County of Rockland - Budget Review (B19-6-9)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and … deficit in the County’s general fund as of December 31, 2012. Additionally, Chapter 468 of the Laws of 2013 requires …
https://www.osc.ny.gov/local-government/audits/county/2019/11/08/county-rockland-budget-review-b19-6-9Latham Fire Department – Length of Service Awards Program (2016M-279)
… recordkeeping system for its Length of Service Awards Program (LOSAP) for the period January 1, 2015 through … recorded. Ensure the information entered in the computer program is compared to the supporting documentation to verify … Latham Fire Department Length of Service Awards Program 2016M279 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… available to the public through publications, pamphlets, web content and other distribution methods. Internal Use – …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesTown of Newcomb – Town Supervisor's Records and Reports (2026M-15)
… accounting records and reports? Audit Period January 1, 2024 – September 30, 2025 Understanding the Audit Area A … general, highway, water district, sewer district and fire protection district. The Town’s 2025 budgeted … investments and no liability accounts as of December 31, 2024. However, the balance sheets for these funds should have …
https://www.osc.ny.gov/local-government/audits/town/2026/07/03/town-newcomb-town-supervisors-records-and-reports-2026m-15XV.4 Overview – XV. End of Year
… Payment Refund vouchers and vouchers charging Federal funds, must be on or before the published deadline. Vouchers …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-overviewNew Suffolk Common School District – Selected Financial Operations (2013M-197)
… July 1, 2011 through March 31, 2013. Background The New Suffolk Common School District is located in the Town of Southold, Suffolk County. The District is governed by the Board of … New Suffolk Common School District Selected Financial Operations …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mRensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… disbursements. Key Findings The Board established a policy for the activity fund, but is not adequate because it … clubs. The District has an internal auditor who provides training on extra-classroom activity funds to other school districts; however, this training has not been provided to the District’s central …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomCommunity College Safety Reporting (2015-MS-2)
… report - pdf] We also released five letter reports to the following community colleges: Fulton Montgomery [pdf] … [pdf] . Purpose of Audit The purpose of our audit was to assess community colleges’ compliance with safety … and make publicly available a daily crime log and must submit crime statistics to the United States Department of …
https://www.osc.ny.gov/local-government/audits/community-college/2015/08/28/community-college-safety-reporting-2015-ms-2Town of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… manner. Further, the Clerk did not adequately account for dog licenses issued. The Board did not adopt a procurement … State, County and Town in a timely manner. Monitor unpaid dog licenses and report any unpaid fees to the Animal Control …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21Town of Bangor – Board Oversight (2012M-193)
… The Board appoints a Code Enforcement Officer and a Dog Control Officer. The Town’s budgeted appropriations for … The Board is not providing adequate oversight of the Dog Control Officer and Code Enforcement Officer. The Board … did not audit the records of the Supervisor, Town Clerk, Dog Control Officer and Code Enforcement Officer. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193Averill Park Central School District - Payroll (2018M-255)
… - pdf] Audit Objective Determine whether employee salaries and wages were accurately paid. Key Findings District … officials have adequate procedures to ensure salary and wages are paid accurately. The Superintendent was not … payrolls prior to the Treasurer distributing paychecks and processing direct deposits. Prior to our audit, the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/averill-park-central-school-district-payroll-2018m-255Moravia Central School District - Fuel Inventory (2019M-183)
… fueling area and tanks lacked adequate physical controls to safeguard fuel inventory. The Transportation Supervisor … $8,034. Officials did not perform stick-measured readings to ensure fuel deliveries were accurate. Key Recommendations Install appropriate physical controls to safeguard the District’s fuel inventory. Perform periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183Town of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… Purpose of Audit The purpose of our audit was to examine the District’s … Elmont, Franklin Square, North Valley Stream, Garden City South, Lakeview, South Floral Park, West Hempstead and a portion of Malverne …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246Locust Valley Water District – Budgeting (2013M-179)
… Purpose of Audit The purpose of our audit was to assess the internal controls over the District’s financial … and a Treasurer. The District supplies drinking water to 7,500 customers in the Hamlet of Locust Valley, the … in fund balance each year which was not fully needed to finance District operations. As a result, only a fraction …
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179Opinion 89-5
… ACTIONS AND PROCEEDINGS -- Notice of Pendency (filing fee when affecting more than one parcel) CIVIL PRACTICE LAW … the County Clerk of the County of Richmond pursuant to the Administrative Code of the City of New York, and the … additional block fees provided for in the Nassau County administrative code (see, CPLR, §8019[a]), the fees to be …
https://www.osc.ny.gov/legal-opinions/opinion-89-5State Comptroller DiNapoli Releases Audits
… (SED): Brookville Center for Children’s Services Inc., Compliance with the Reimbursable Cost Manual (2016-S-75) Brookville is a Nassau County-based not-for-profit … the fiscal year ended June 30, 2015, auditors identified $75,189 in ineligible costs that Hawthorne reported for …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-audits-0Comptroller DiNapoli Releases School Audits
… his office completed audits of the Burnt Hills-Ballston Lake Central School District , Ellenville Central School District , Lake Pleasant Central School District , Mount Pleasant … spent appropriately and effectively.” Burnt Hills-Ballston Lake Central School District – Leave Accruals and Separation …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-1City of Lockport -- Budget Review (B18-1-10)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2019. Background Chapter … City of Lockport Budget Review B18110 …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10