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Addison Central School District – Financial Condition (2016M-30)
Addison Central School District Financial Condition 2016M30
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Village of Penn Yan – Water Operations (2013M-104)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s water operations for the period June 1, 2010, to October 11, 2012. Background The Village of Penn Yan is … did not receive or review sufficient financial information to appropriately monitor water financial operations. Our …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… committed and expenditures incurred throughout the course of each project, which often span two or more fiscal …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Thurston Fire Company – Board Oversight (2016M-429)
… January 1, 2015 through November 14, 2016. Background The Thurston Fire Company provides fire protection services for the Town of Thurston in Steuben County. The Company is operated in … Thurston Fire Company Board Oversight 2016M429 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Town of Lisbon – Financial Condition (2012M-202)
Town of Lisbon Financial Condition 2012M202
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Andes Central School District – Financial Management (2013M-250)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011 to August 6, 2013. Background The Andes Central School … in 2011-12, their unreserved fund balance increased to almost 20 percent of the following year’s budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… signature on disbursement checks using a rubber stamp. No one compares the approved claim warrants to the … is not possible. Discontinue delegating the Supervisor’s check signing authority to the bookkeeper. Manually sign all …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237North Shore Public Library – Financial Condition (2013M-344)
… Purpose of Audit The purpose of our audit was to evaluate the Library’s … Trustees. The Library comprises all of the Shoreham-Wading River Central School District and all of the Rocky Point … information from the Library Director, including cash flow projections, fund balance projections or a comparison of …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Smithtown Central School District – Capital Projects (2016M-202)
… The Board did not authorize an appropriation for a project, which prevented it from establishing the total … administrator, but they did not comply with District policy. Reports were missing project specific information … has a balance of $1.3 million in unexpended funds from three of the projects. The money has remained in the capital …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Moravia Central School District – Cafeteria Operations (2016M-4)
… contributed to the cost of producing a meal exceeding the price charged. District officials did not adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Massena Central School District – Financial Condition (2016M-21)
Massena Central School District Financial Condition 2016M21
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Chittenango Central School District – Financial Management (2016M-294)
… District is located in the Towns of Cazenovia, Lenox, Lincoln and Sullivan in Madison County, and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Village of Monticello – Board Oversight (2016M-337)
… of consecutive estimated readings before an actual water meter reading was done or address how water accounts should … a monthly basis. Develop policies or procedures for water meter readings including an acceptable number of estimated …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Tonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… The Authority’s electronic data processing policy fails to address several key IT areas, including acceptable computer and Internet use. Key Recommendations Provide appropriate … and thoroughly removed. Adopt and enforce a computer and Internet use policy that defines appropriate and prohibited …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyTown of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court's and the … records and reports. The Supervisor’s monthly reports to the Board did not contain sufficient detail to allow the Board to make sound financial decisions. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mTown of Wales – Financial Management (2017M-32)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management activities for the … and expenditures. Appropriated fund balance was not used to finance operations as planned. The Town accumulated … appropriating fund balance that is not needed and not used to fund operations. Reduce the amount of unrestricted general …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Town of Kent – Procurement and Information Technology (2017M-85)
… have a current contract with the IT consultant. Multiple game programs had been downloaded onto Town computers. In …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85DiNapoli Releases School Audits
… his office completed audits of the Brighter Choice Charter Middle School for Boys , Brighter Choice Charter Middle School for Girls , Frewsburg Central School District , … his office completed audits of the Brighter Choice Charter Middle School for Boys Brighter Choice Charter Middle School …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… IT security awareness training for computer users. City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168) The City of Poughkeepsie Industrial Development Agency (CPIDA) Board did …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… anyone to approve billing adjustments for water and sewer bills nor did they require adjustments to be documented and … and paid but found they lacked required documentation of a commercial loan denial letter. The director did not …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits