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Audits of Local Governments: About Our Audits

… Provide findings or conclusions based on an evaluation of sufficient, appropriate evidence against criteria, Provide … explained in GAO’s Yellow Book [pdf], include assessments of: Program effectiveness, economy and efficiency Internal … Learn more about our Audit Process . External Peer Review of LGSA To ensure that audits are completed in accordance …

https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-audits

Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)

… report - pdf] Audit Objective Determine whether the Board and District officials: Effectively managed the District’s … Ensured that the District’s fuel records were accurate and all fuel was accounted for. Key Findings The Board has … Recommendations Closely monitor unrestricted fund balance and reserves to ensure balances remain reasonable. Adopt …

https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuel

Town of Frankfort - Board Oversight (2018M-58)

… to help oversee the former Supervisor’s work. Our tests of check disbursements totaling $1.4 million disclosed three … action. 1 Refer to our prior audit report,  Town of Frankfort – Supervisor’s Fiscal Responsibilities … Town of Frankfort Board Oversight 2018M58 …

https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58

Incarcerated and Death Matches

… the New York State Insurance Fund (NYSIF) made on behalf of nearly 215,000 claimants during the period January 2014 … We matched the payments to the New York State Department of Corrections and Community Supervision Under Custody files … to the Social Security Administration Death Master File as of April 5, 2017. Our objective was to determine if payments …

https://www.osc.ny.gov/state-agencies/audits/2017/08/09/incarcerated-and-death-matches

Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)

… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … Central School District is located in the Towns of Albion, Amboy, Hastings, Mexico, Orwell, Parish, Richland, …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-condition

Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)

… Officials did not:  Maintain accurate inventory records of vehicle additions and disposals. There were discrepancies … with 19 vehicle inventory records. Obtain Board of Education (Board) approval prior to disposing of vehicles and promptly remove vehicles from insurance …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152

Village of Alden – Ambulance Service Billing and Collection (2016M-321)

… The objective of our audit was to review ambulance service billing and collection procedures for the period June 1, 2013 … written policies and procedures for ambulance service billing and collection. An outside billing agent creates billing reports, issues billing …

https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321

Town of Greig – Long-Term Planning (2023M-13)

… report – pdf]  Audit Objective Determine whether the Town of Greig (Town) Board (Board) established long-term plans and … We reviewed the Town’s capital assets and found: 15 of the 27 pieces of major highway equipment (56 percent) were … balance and reserve policy. Town officials agreed with our recommendations and have initiated, or they plan to …

https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13

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-141

Brighton Memorial Library – Board Oversight (2015M-116)

… Brighton Memorial Library is a municipal library located in the Town of Brighton, Monroe County. The Library, which received its charter from the State in 1951, is governed by a five-member Board of Trustees … investment policy in accordance with General Municipal Law. Review bank and investment statements and their …

https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116

Town of Washington – Information Technology (2013M-164)

… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over … January 1, 2012, to December 31, 2012. Background The Town of Washington is located in Dutchess County and has a … Town of Washington Information Technology 2013M164 …

https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164

Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)

… whether the Delhi Joint Fire District’s (District) Board of Fire Commissioners (Board) ensured receipts were … deposited. $4,700 in fees were waived without evidence of Board approval. $300 was disbursed without the Board’s … money collected has been deposited. Document the waiving of facility use fees. Perform a thorough audit of all claims …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142

Town of Carroll – Town Clerk (2022M-20)

… report - pdf] Audit Objective Determine whether the Town of Carroll (Town) Clerks (Clerks) recorded, deposited and … or to the appropriate State agencies by the 15th of each month. For example, a former Clerk held water rents … Determine whether the Town of Carroll Town Clerks Clerks recorded deposited and reported …

https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20

Town of Mount Pleasant – Financial Condition (2013M-303)

Town of Mount Pleasant Financial Condition 2013M303

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303

Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)

… were incorrectly granted or calculated. Ten agricultural building exemptions lacked supporting documentation necessary for the Assessors to determine that the building was essential to the operation of a bona fide …

https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207

Tier 6 Defined Contribution Plan Option

… 30 days of employment. You must continue to inform your new employees of their right to join the Retirement System. … the result of a 2012 amendment to Section 390 of the New York State Education Law. It is administered by the State … Contribution Plan. Then, click For Agency/Employer at the top of the page. You can also call the plan administrator at …

https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-option

Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)

… Purpose of Audit The purpose of our audit was to examine the Department’s internal controls over financial … $12,900. Key Findings Department officials did not adhere to the bylaws and provided insufficient oversight of the … financial records, she did not keep adequate documentation to support all financial activity or prepare monthly bank …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-and

Islip Fire District – Financial Condition (2020M-25)

… the audit period. Did not properly plan for the funding of and spending from reserves. In addition, the Board … Adopt a fund balance policy that addresses the level of fund balance to be maintained in the operating fund. In …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25

State Comptroller DiNapoli Releases Municipal Audits

… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … than 50,000 state contracts, visit www.openbooknewyork.com . The easy-to-use website was created by DiNapoli to …

https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-audits-0

Comptroller DiNapoli Releases Municipal Audits

… P. DiNapoli today announced his office completed audits of the Candor Fire Company , Village of Coxsackie , Town of Easton , Town of Hillsdale , City of Mount Vernon and the … P DiNapoli today announced his office completed audits of the Candor Fire Company Village of Coxsackie Town of …

https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0