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Vestal Central School District – Fund Balances (2017M-91)
… Education. Budgeted appropriations for the 2017-18 fiscal year total approximately $76.2 million. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… The Board did not fulfill its fiduciary responsibilities to ensure money was adequately safeguarded and accounted for and Company officials did not establish adequate controls … As a result, neither the Company nor we were able to confirm all money was properly deposited, disbursed and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andNorth Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… audit was to assess the internal controls over selected College financial operations for the period September 1, 2012 … August 31, 2013. Background North Country Community College is located in Essex County and is governed by the … nine appointed members and a student trustee. The College’s expenditures for the 2012-13 fiscal year were $13.6 …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedComptroller DiNapoli Releases State Audits
… Department of Health Medicaid Program: Improper Payments to a Physical Therapist (2013-S-15) Medicaid overpaid a … claims using the National Provider Identifier (NPI) for his group practice and the related Medicaid claims using … because of flaws in eMedNY computer programs designed to process electronic Medicare crossover claims. Auditors …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsSchuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… leave accruals reviewed. The Sheriff’s Confidential Secretary is responsible for processing all civil fees and … by the Department with little to no oversight. The Secretary did not prepare monthly reports or perform an … of the County using the payroll system. Contact ERS regarding reporting the earnings and period of service and …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… the claims audit function to be viewed as more than just a claim-by-claim review and to consider the function in the broader scope of your operations. The body or official auditing claims should be aware of trends in expenditures that may provide opportunities for …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsTown of Shandaken – Employee Compensation and Benefits (2017M-289)
… Purpose of Audit The purpose of our audit was to determine whether Town officials accurately compensated … employees and whether amounts withheld and paid for employee benefits were accurate for the period January 1, … Town officials overpaid health insurance buyout incentives to two employees by more than $4,900 and underpaid incentives …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289Yonkers City School District – Fixed Assets (2015M-229)
… list and 20 that were recorded as disposed of did not have disposal request forms from the departments responsible for … report, maintain accurate asset lists and ensure that all disposal request forms are submitted to the District office. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Town of Greenport – Town Clerk Operations (2017M-3)
… 23, 2016. Background The Town of Greenport is located in Columbia County and has a population of approximately 4,200. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3Justice Court Fund: Invoice Billing Program
… Process Each justice submits his or her monthly report to the Justice Court Fund (JCF). At the time of filing each justice must send a check for the total amount of the report to the town or village Chief Fiscal Officer (CFO). The CFO is …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programEast Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… January 1, 2015 through April 12, 2017. Background The East Bloomfield-Holcomb Fire Department provides fire protection services for the East Bloomfield Fire District, which covers the Town of East Bloomfield and certain areas of the Town of Canandaigua … East BloomfieldHolcomb Fire Department Financial Operations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsRensselaer City School District – Financial Condition (2016M-286)
… Purpose of Audit The purpose of our audit was to determine if the Board properly managed the District’s financial operations for the period July 1, 2012 through May 31, 2016. Background … officials transferred $1.3 million from two reserve funds to the general fund without appropriate support. The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… Purpose of Audit The purpose of our audit was to examine the District’s accounting for leave time and separation payments for the period July 1, … do not have written policies or procedures in place to provide guidance to employees and District officials to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationGlen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… Purpose of Audit The purpose of our audit was to review internal controls over information technology (IT) equipment and user access and to review potential conflicts of interest for the period July 1, 2014 through February 29, 2016. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictTupper Lake Central School District – Financial Condition (2014M-151)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2011 through April 30, 2014. … relied on significant amounts of appropriated fund balance to finance operations. The Board did not adopt a policy …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… July 1, 2012 through December 16, 2013. Background The Owego Apalachin Central School District (District) is located … in the Towns of Candor, Newark Valley, Nichols, Tioga and Owego in Tioga County. The District, which is governed by an … Owego Apalachin Central School District Capital Project and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialDeRuyter Central School District – Financial Condition (2015M-119)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2012 through December 31, 2014. … policy establishing the level of unrestricted fund balance to maintain. The Board has not formally adopted a long-term …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Chenango Valley Central School District – Budget Review (B4-13-11)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … in Broome County, issued debt totaling $3.5 million to liquidate the accumulated deficit in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Richburg-Wirt Fire District – Board Oversight (2025M-73)
… 2025 We extended the audit period through October 6, 2025, to review fiscal training records. Understanding the Audit … board of fire commissioners (board) that is responsible for providing adequate oversight to ensure proper financial management. This includes …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73City of Troy – Budget Review (B18-5-8)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2019 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue … City of Troy Budget Review B1858 …
https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8