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Town of Springport – Financial Management (2014M-329)
… transfer its money into other reserve funds with the same tax base to the extent permitted by statute. Adopt budgets …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329Town of Brasher – Spending of Casino Compact Money (2013M-131)
… Purpose of Audit The purpose of our audit was to review the Town’s spending of casino compact moneys for the period January 1, 2010, to April 30, 2012. Background The Town of Brasher is located … totaling $38,322 were not adequately supported and a payment of $36,358 was not Board-authorized. The records of …
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… through July 31, 2013. Background The Bayport-Blue Point Public Library is an autonomous entity, chartered by the … BayportBlue Point Public Library Employee Leave Accruals and Procurement …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mCenter Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
Center Moriches Free Public Library Budgeting and Cash Receipts 2013M378
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378Madison County – Temporary Courthouse Lease and Renovations (2019M-41)
… Recommendations Conduct and document a thorough analysis of leasing alternatives before making major financial …
https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
… [read complete report – pdf] Audit Objective Determine whether the Village of Stamford … audit village stamford pool capital project planning …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204Town of Hempstead – Procurement (2022M-63)
… competitive methods when procuring professional services and purchases subject to competitive bidding. Key Findings … did not always seek competition for professional services and ensure bid specifications were met. Officials paid: … been sought, approvals likely would have been obtained and the overpayment could have been avoided. Key …
https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… to officials, we found the Database Coordinator did not: Disable 281 nonstudent network user accounts that are … prevent unauthorized access and use. Key Recommendations Disable unneeded or unnecessary network user accounts as soon …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userTown of Rosendale – Financial Operations (2015M-38)
… Purpose of Audit The purpose of our audit was to review selected Town financial operations … January 1, 2013 through April 3, 2014. Background The Town of Rosendale is located in Ulster County and has a population … The purpose of our audit was to review selected Town financial operations …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38Northern Adirondack Central School District – Financial Condition (2020M-51)
… have exceeded appropriations by a total $626,000 in 2017-18 and 2018-19. Additionally, the budgets are not structurally balanced and have used $1.5 million in appropriated fund balance to fund operations. Because of …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51Village of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… Background The Village of South Glens Falls is located in Saratoga County, has a population of approximately 3,500 … operating deficits which, if realized, would have resulted in unrestricted fund balance deficits. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Town of Adams – Justice Court Operations (2020M-163)
… Determine whether the Town of Adams Town Justice Court Court funds were properly recorded deposited and …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Sayville Public Library – Treasurer (2016M-334)
… June 30, 2016. Background The Sayville Public Library is a school district public library located in the Town of … State Education Department’s Board of Regents in 1952, is governed by an elected five-member Board of Trustees. … about the Library’s relationship with the individual performing the Treasurer’s functions. Ensure that the …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334Honeoye Falls Lima Central School District – Access Controls (2020M-112)
… Determine whether Honeoye Falls Lima Central School District District officials ensured user access controls were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112State Comptroller Thomas P. DiNapoli Releases School District Audit
… The 17 user accounts were unneeded and included generic, shared and former employee accounts. District officials …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-thomas-p-dinapoli-releases-school-district-auditVillage of Monticello – Payroll (2022M-59)
… Village of Monticello (Village) officials ensured that payroll and payroll-related benefits were paid properly. Key Findings … accounted for $39,000 of the total overpayments. The payroll clerk accrued and used unauthorized leave and paid … Village of Monticello Village officials ensured that payroll and payrollrelated benefits were paid properly …
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59Town of Lansing – Information Technology (2022M-66)
… (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings Town … ensure IT systems were adequately secured and protected against unauthorized use, access and loss. In addition to … IT systems were adequately secured and protected against unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/town/2022/07/08/town-lansing-information-technology-2022m-66Orange County Soil & Water Conservation District – Financial Operations (2015M-238)
… 1, 2014 through May 20, 2015. Background The Orange County Soil & Water Conservation District provides services and funds projects related to the conservation of soil and water resources, the improvement of water quality, the control and prevention of soil erosion and the prevention of floodwater and sediment …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… District (District) officials accurately paid salaries, wages and leave benefits and properly accrued leave benefits. … Findings District officials accurately paid salaries and wages but did not accurately pay unused leave benefits, and … District District officials accurately paid salaries wages and leave benefits and properly accrued leave benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsTown of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… - pdf ] Audit Objective Determine whether the Town of Hempstead Local Development Corporation’s (THLDC) Board of … Determine whether the Town of Hempstead Local Development Corporations THLDC Board of …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balance