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Three Village Central School District – Financial Operations (2021M-141)
… payable process. The Treasurer controlled most aspects of these transactions rather than the accounts payable department. Therefore, there was no segregation of duties. Key Recommendations Adhere to the financial …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141Brighton Memorial Library – Board Oversight (2015M-116)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of Library operations for … not complete a proper audit of claims from vendors prior to payment. The Library had accumulated over $760,000 in … funds as of the end of 2014, with no formal written plan to use the money. Most of the private funds are improperly …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Town of Washington – Information Technology (2013M-164)
… plan in place there is an increased risk that Town data, hardware and software systems may be lost or damaged by … access and use, or disaster. The Board has not adopted a breach notification policy. By failing to adopt an information breach notification policy, in the event that private …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… report - pdf ] Audit Objective Determine whether the Delhi Joint Fire District’s (District) Board of Fire … Determine whether the Delhi Joint Fire Districts District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Town of Carroll – Town Clerk (2022M-20)
… (Supervisor) or to the appropriate State agencies by the 15th of each month. For example, a former Clerk held water …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… onsite inspections documenting: Daily onsite personnel Leak testing results for treatment lines Concrete inspection …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andTown of Mount Pleasant – Financial Condition (2013M-303)
… Establish written policies and procedures governing the budgeting process, which include defining reasonable amounts …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… (38 percent), valued at approximately $2.4 million in assessed value, lacked one or more pieces of supporting … exemptions lacked supporting documentation necessary for the Assessors to determine that the building was … fide agricultural or horticultural production carried on for profit. The Assessors did not review the exemptions …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Tier 6 Defined Contribution Plan Option
… option to choose either the traditional defined benefit plan or a defined contribution plan for their retirement benefits, if: They are not … Employees who wish to choose the defined contribution plan must file an election during their first 30 days of … may choose either the traditional defined benefit plan or a defined contribution plan …
https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-optionPittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… to support all financial activity or prepare monthly bank reconciliations. Key Recommendations Revise the bylaws … the Department’s financial activities and prepare monthly bank reconciliations for all bank accounts and provide them to the Board along with the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andIslip Fire District – Financial Condition (2020M-25)
… a result, the unrestricted fund balance deficit increased to as much as $171,492 during the audit period. Did not … In addition, the Board transferred unavailable funds to its capital reserves, and expended funds from reserves … without adequate public notice; for example, transfers to reserves totaling $593,941 and expenditures from reserves …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Comptroller DiNapoli Releases State Audits
… reduction goals set forth in Executive Order 111. In a follow-up, auditors determined that OCFS has implemented … and the timeliness of billing. However, bill preparation is a very time-consuming process and billing frequency for … Program: United HealthCare: Improper Payments for Medical Services Designated By Modifier Code 59 (2013-S-82) …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Homes and Community Renewal: Housing Trust Fund Corporation – … Renewal, administers the Rural Rental Assistance Program in partnership with the United States Department of … University of New York – Determination of Residency for Tuition Purposes (Follow-Up) (2023-F-45) The State University …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsOpinion 88-7
… debt service need not be paid from the assessments. 4 Opns St Comp, 1948, p 315 superseded. You ask whether 4 Opns St Comp, 1948, p 315 (File No. 3046) reflects the current … balance of an appropriation." We note that 4 Opns St Comp, 1948, p 315 failed to consider that Local Finance …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Beekmantown Fire District No. 1 – Board Oversight (2025M-70)
… financial decisions and ensure that the District incurred only necessary costs and paid for goods and services that …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-board-oversight-2025m-70State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Town of Colchester , Town of Greene , Town of Kortright , … P DiNapoli today announced his office completed audits of Town of Colchester Town of Greene Town of Kortright City of …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Candor Fire Company , Village of Coxsackie , Town of Easton , Town of … is being spent appropriately and effectively.” Candor Fire Company – Controls Over Financial Activity (Tioga County) The … announced his office completed audits of the Candor Fire Company Village of Coxsackie Town of Easton Town of Hillsdale …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Cattaraugus County , Town of Maryland , Three Town Fire District and the Webster Public … Marina employees did not accurately record the number of tickets sold and may not have collected and reported the …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-auditsRockland County – Budget Review (B6-13-6)
… could face a significant shortfall in sales tax revenue if the County does not receive the budgeted amount. The … The County budgeted salaries as if no employees were taking the early retirement incentive that will be offered in … revenue for operating expenditures. Closely monitor and take necessary actions to reduce other appropriations if …
https://www.osc.ny.gov/local-government/audits/county/2013/04/16/rockland-county-budget-review-b6-13-6State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Bethlehem Central School District , Franklinville Central School District , Goshen … District – Financial Management (Cattaraugus County) As of June 30, 2016, unrestricted fund balance totaled $2.6 … P DiNapoli today announced his office completed audits of Bethlehem Central School District Franklinville Central …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits