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Town of Schaghticoke – Water Operations (2016M-390)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the Town’s water … approximately $4.3 million. Key Findings Duties related to billings, collections, deposits and recordkeeping were not adequately segregated. The Board did not approve water …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390Schuylerville Central School District – Medicaid Reimbursements (2021M-131)
… totaling $6,375. The District lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed. … system (system). Key Recommendations Establish procedures to ensure all documentation requirements are met to submit Medicaid claims for reimbursement for all eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/schuylerville-central-school-district-medicaid-reimbursements-2021m-131Village of Sylvan Beach – Board Oversight (2013M-34)
… purpose of our audit was to review the Village’s processes for auditing claims and its annual audit for the period June 1, 2011, to July 31, 2012. Background The Village of Sylvan Beach is located in the Town of Vienna in Oneida County and has approximately …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34Hudson City School District – Grant Administration (2013M-324)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over grant administration for … $41.5 million. Key Findings District officials need to improve internal controls over grant programs. The … for legitimate grant purposes. Grant expenditures reported to SED totaling $127,680 lacked sufficient supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324Comptroller DiNapoli Releases School Audits
… Frontier Central School District – Financial Condition and Mobile Devices (Erie County) The district reported $195,355 … officials did not establish adequate safeguards over mobile devices, and that district employees did not use mobile devices in accordance with the district’s …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Office of Temporary and Disability Assistance – Controls Over the … of the ESSHI program, including insufficient monitoring of contract requirements, inadequate conditions at some housing … case management for support services. New York City Civilian Complaint Review Board – Complaint Processing …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-auditsVillage of Upper Brookville – Justice Court (2013M-160)
… Purpose of Audit The purpose of our audit was to determine if the Board and Justice … adequate review procedures and oversight over the court clerk for the period June 1, 2011, to September 30, … The Justices did not provide sufficient oversight of the court clerk to ensure that deposits were made within 72 hours …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160Wappingers Central School District – Fuel Accountability (2015M-135)
… identify anomalies regarding quantities dispensed, fueling times and the odometer readings entered by employees. The … anomalies regarding the quantities dispensed, fueling times and odometer readings. Key Recommendations Ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… records and reports, as required by New York State Village Law (Village Law) Section 4-408. The 2019 fiscal year audit was completed … health insurance amounts, and the tax levy were entered on the balance sheet instead of being categorized as salary …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Village of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… – pdf] Audit Objective Determine whether the Village of Great Neck (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Great Neck Village Board of Trustees Board Conducted an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The … could not assess the Village’s financial operations to make informed decisions. The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 fiscal year financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Hyde Park Central School District – Financial Management Practices (2012M-172)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for … 1, 2010, through March 26, 2012. We extended our scope to 2007-08 to analyze budgeting practices, fund balance trends, and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mTown of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… 25,000 acres of underwater land, rights of ways to the water, marshland and common areas located in the Town of … function is to protect, preserve and regulate the land and water ways that are under the Trustees’ control. The … timely. Key Recommendations Adopt an investment policy setting forth the parameters under which money can be …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mState Comptroller DiNapoli Releases Audits
… agency administrative allocation costs. New York State Health Insurance Program (NYSHIP): Preventing Inappropriate … costs. Department of Health (DOH): Examination of Official Station Designation (2015-BSE1-04) DOH’s designation … state's 145,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-auditsLaFayette Central School District - Fixed Assets (2018M-073)
… LaFayette Central School District Fixed Assets 2018M073 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073Beaver Dams Volunteer Fire Company, Inc. - Financial Activities (2018M-17)
Beaver Dams Volunteer Fire Company Inc Financial Activities 2018M17
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/06/15/beaver-dams-volunteer-fire-company-inc-financial-activitiesEast Ramapo Central School District – Audit Follow-Up (2013M-141-F, 2011M-52-F)
… nine-member Board of Education. Results of Review Based on our limited procedures, it appears that the Town has made limited progress on implementing corrective action. Of the five audit …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/21/east-ramapo-central-school-district-audit-follow-2013m-141-f-2011m-52-fOpinion 94-33
… rules and regulations. We have been asked whether "active life retired members" and "life retired members" of a fire department for which a … and actually performing service" in the protection of life and property from fire and other emergency (see General …
https://www.osc.ny.gov/legal-opinions/opinion-94-33Town of Newfield – Selected Financial Activities (2013M-2)
… Purpose of Audit The purpose of our audit was to review selected financial activities for the period January 1, 2011, to June 11, 2012. Background The Town of Newfield is located … of approximately $2.4 million. Key Findings The Board did not require the Supervisor to meet the fundamental financial …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2Sullivan County Community College – Information Technology (2017M-123)
… 27, 2017. Background Sullivan County Community College is part of the State University of New York system. The College is governed by an appointed 10-member Board of Trustees. … and disaster recovery plans. Server room equipment is not adequately protected. Key Recommendations Create, …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/sullivan-county-community-college-information-technology-2017m-123