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Comptroller DiNapoli Releases Municipal Audits
… officials, however, do not generate and review audit trail reports. Village of Old Brookville – Cash Receipts …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… card company electronically debited the payments directly from the District’s bank account. The District does not have a written disaster recovery plan. The Treasurer has administrative rights in the … auditor to do so. Adopt a formal written disaster recovery plan. Assign the Treasurer only those user permissions that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andRichford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… complete report – pdf] Audit Objective Determine whether the Richford Fire District (District) Board of Commissioners (Board) established adequate long-term … oversight over financial operations. Key Findings The Board did not establish adequate long-term capital and …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Caledonia-Mumford Central School District – Financial Management (2024M-101)
… [read complete report – pdf] Audit Objective Determine whether the … money that should be returned to the general fund. For example, officials increased the unemployment reserve to … three years and sufficient to fund applicable expenditures for about 500 years. District officials overstated the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… – pdf] Audit Objective Determine whether the Village of Addison (Village) Clerk-Treasurer properly deposited, … to perform these acts without detection because the Board of Trustees (Board) failed to fulfill its fiscal … provide oversight and segregate the duties of the former Clerk-Treasurer (see Village of Addison – Board …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Newstead Fire Company –Internal Controls (2014M-92)
… The purpose of our audit was to assess the adequacy of Company financial controls for the period January 1, 2012 … through February 18, 2014. Background The Newstead Fire Company is a volunteer organization located in the Town of Newstead in Erie County. The Company contracts with the Town to provide fire protection …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Town of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial … activity is properly recorded and reported and that District moneys are safeguarded for the period January 1, 2012 through July 8, 2013. Background The District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsOpinion 96 - 14
… of Interest (purchases from hardware store owned by college trustee) CONFLICTS OF INTEREST -- Approval of … (consideration $100 or less) -- Purchases and Sales (community college purchasing from hardware store owned by … §§801, 802(2)(e): A member of the board of trustees of a community college would have a conflict of interest …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Opinion 88-29
… (52 AD2d 198, 382 NYS2d 198). The Court of Appeals reversed the Appellate Division decision, however, holding …
https://www.osc.ny.gov/legal-opinions/opinion-88-29Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… Purpose of Audit The purpose of our audit was to examine whether internal controls over Culinary Arts cash … Background Schenectady County Community College is located in Schenectady County, within the City of Schenectady and has … from the baking class, the bakery and the butchery were not submitted to the Bursar in a timely manner. Employees …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedLiverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… Library officials accurately accrued and correctly paid employees for earned compensatory time and vacation leave. … review leave accrual records for full-time and part-time employees for compliance with applicable CBA terms and, if … financial operations and whether officials accurately paid employees for leave time …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126Eldred Central School District - Financial Condition (2018M-138)
… Key Findings The Board relied on unrestricted fund balance to fund recurring expenditures. As of June 30, 2017, the … the general fund over $100,000 that it may not be able to pay back. Key Recommendations Establish a multiyear financial plan that seeks to fund recurring expenditures with recurring revenues. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138Canton Central School District - Claims Audit Process (2018M-186)
… purposes and were properly audited and approved prior to payment. Key Findings The claims auditor did not review … reviewed detailed support, the claims auditor was required to conduct an independent and thorough audit of the claims. … and approved the awards, the claims auditor was required to audit and approve the scholarship payments. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Supported Browsers
… support: Microsoft Edge Google Chrome JavaScript You must enable JavaScript for your browser to work with our website. Most browsers come with JavaScript … can enable it by changing your browser settings. To learn how, visit your web browser's help center and search for …
https://www.osc.ny.gov/online-services/supported-browsersTown of Maryland - Financial Management (2018M-121)
… maintained. Adopt budgets that include realistic estimates for revenues and expenditures. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121Solvay Union Free School District – Payroll (2017M-257)
… Purpose of Audit The purpose of our audit was to determine whether District officials ensured the accuracy of compensation paid and benefits provided to employees for the period July 1, 2015 through January 30, … premiums. Key Recommendations Implement review procedures to ensure benefits are accurate. Consider directing the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257Payment for Service Credit – Article 14 Benefits
… covered by Article 14, you will usually be required to pay for service currently not credited to you. There are two … — mandatory and optional. Mandatory costs are required for service credit you earned as a member but for which you made no (or insufficient) contributions. …
https://www.osc.ny.gov/retirement/publications/1644/payment-service-creditMiller Place Union Free School District – Check Signing (2017M-76)
… Treasurer does not maintain custody of his signature flash drive. While the Board has authorized the District Clerk to … the District Clerk does not have her own signature flash drive. Key Recommendations Amend the authorized signature … the Treasurer to maintain custody of his signature flash drive. Ensure that anyone authorized to sign checks in the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76Oceanside Union Free School District – Monitoring Internet Use (2022M-195)
… such as shopping, entertainment, personal email, online gaming and social networking, in violation of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195Greece Central School District – Retiree Health Insurance (2016M-54)
… District’s records and procedures for providing retiree health insurance benefits for the period July 1, 2014 through … written policies or procedures to monitor retiree health insurance eligibility. Health insurance invoices did not contain supporting enrollee …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54