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XV.16.B Sole Custody Reporting – XV. End of Year
… will be available for agencies to use to report reconciled bank account information needed for the State’s annual … financial statements. Agencies are reminded that all bank accounts under their administrative control must be … complete and timely filing of required sole custody bank account information. For more information about sole …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16b-sole-custody-reportingCattaraugus County - Onoville Marina and Probation Department (2018M-32)
… Onoville Marina (Marina) revenue was properly accounted for. The Probation Department (Department) properly accounted … for all money collected. Department officials can continue to improve actions to enforce past due amounts from offenders and locate crime …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32Islip Union Free School District – Financial Condition (2013M-213)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2011, to April 30, 2013. Background The Islip Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/islip-union-free-school-district-financial-condition-2013m-213Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… for safeguarding private information. Evaluate the setup of the web content filter, monitor internet usage and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationTown of Carlisle – Fund Balance (2017M-106)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s fund balance management for the period January 1, 2016 through February 7, 2017. … that year. The Board increased real property taxes to finance operations and its conservative budgeting …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106State Comptroller DiNapoli Releases Audits
… Department of Small Business Services – Selected Programs to Assist Businesses in New York City (2022-N-1) The New … Preparedness and Resiliency Program, and a program to assist small businesses by providing the services of … to improve monitoring of businesses’ continued eligibility for program benefits. Department of Health – Medicaid Program …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-auditsCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… member of a board of education (board), you’re responsible for ensuring the school budget is well managed and operations … expert and independent review. Use this reference guide to familiarize yourself with the different roles and … functions are separate and distinct, and it’s important to understand the intended protection each is meant to …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesTown of New Hartford – Procurement (2017M-149)
… Purpose of Audit The purpose of our audit was to determine whether Town officials used competitive methods when procuring goods and services for the period January 1, 2015 through December 31, 2016. … Town officials did not consider the aggregate amount to be expended for storm water remediation projects that …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149Eastchester Union Free School District – Financial Management (2016M-59)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s management of the District’s financial affairs for the period July 1, 2010 through November 6, 2015. … amounts for refunds of real property taxes or amounts to fund them. District officials issued debt to pay for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… Purpose of Audit The purpose of our audit was to assess the Executive Committee’s oversight of selected financial operations for the period January 1, 2013 through February 10, 2015. … County, which contracts with the Stockport Fire District to provide fire protection for the Town. The Executive …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mRockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)
… Purpose of Audit The purpose of our audit was to analyze the school lunch fund’s financial condition for the period July 1, 2014 through April 30, 2016. … Monitor the MPLH and consider taking measures to move toward the industry standards for MPLH. Pay for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financialLackawanna City School District - Tuition (2019M-59)
… Findings District officials did not review tuition charges for accuracy. As a result, the District was incorrectly … for one student. The District did not have adequate and up-to-date residency information to support tuition charges totaling $2.5 million for 162 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59Albany Public Library – Leave Accruals (2015M-293)
… Purpose of Audit The purpose of our audit was to review the Library’s internal controls over employee leave accruals for the period January 1, 2013 through August 31, 2014. … leave request form or other formal procedure for employees to request leave time and for supervisors to document, track …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293DiNapoli: OCFS Should Improve Foster Care Placement Oversight
… not show that caseworkers contacted children in foster care within the first 30 days of their placement and lacked … and supervises child welfare services, including foster care and adoption, through its Division of Child Welfare and … Services (counties). These entities administer the foster care program, including placing children in foster care …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-ocfs-should-improve-foster-care-placement-oversightCassadaga Valley Central School District – Financial Condition (2013M-249)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and the use of fund balance and reserve funds for the period July 1, 2008 through August 5, 2013. … ending June 30, 2013. Therefore, the District did not need to use the $5.8 million of fund balance that the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Alexander – Town Clerk/Tax Collector (Genesee County) The …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-auditsAshville Fire District – Procurement and Board Oversight (2025M-81)
… accordance with New York State General Municipal Law (GML) and provide proper oversight of equipment purchases? Audit … must purchase equipment in accordance with State statute and the fire district’s purchasing policy and provide proper oversight to ensure fiscal responsibility, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81Attica Central School District – Financial Management (2016M-127)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices and reserves for the period July 1, 2012 through March 18, 2016. … than $1.7 million of surplus funds from the general fund to the debt service fund from July 1, 2010 through June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Niagara Charter School – Student Enrollment and Billing (2013M-294)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and billing processes for the period July 1, 2012 through September 6, 2013. … $13,500 from one of the school districts. However, due to the incorrect calculations of FTEs identified in our …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Town of Pittstown – Records and Reports (2013M-5)
… The Supervisor did not maintain adequate accounting records or provide the Board with accurate financial reports. … reports did not agree with bank balances or accounting records for any of the 17 months we reviewed, with … during 2011. The Supervisor’s AUDs did not agree with bank records, resulting in, for example, general fund cash being …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5