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Amani Public Charter School – Payroll and Timekeeping (2015M-46)

… Purpose of Audit The purpose of our audit was to examine the School’s payroll and …

https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46

Horseheads Central School District – Network Access Controls (2021M-127)

… but did not enter into a service level agreement (SLA) to clearly identify BOCES responsibilities and services to be provided. As a result, officials were unable to determine exactly what services they paid for, if the …

https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127

Orange County Probation Department – Restitution Payments (S9-20-1)

… complete report - pdf ] Audit Objective Determine whether the Orange County (County) Probation Department (Department) … officials enforced restitution orders, notified the court when a probationer violated the court order and … make reasonable efforts to locate victims promptly. 19 of the 29 restitution orders reviewed had uncollected …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/orange-county-probation-department-restitution-payments-s9-20-1

Wassaic Fire District – Purchasing and Claims Processing (2017M-8)

… Purpose of Audit The purpose of our audit was to examine the District’s purchasing … documentation, for appropriate purposes and approved prior to payment. Key Recommendations Seek competition when …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8

Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)

… Purpose of Audit The purpose of our audit was to evaluate internal controls over the purchase of fuel for … Key Findings The Board did not establish procedures to help ensure that fuel was dispensed only into Town … by authorized employees. There were no procedures in place to regularly monitor fuel transactions for reasonableness and …

https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182

Village of Mount Morris – Treasurer’s Office (2013M-65)

… to February 12, 2013. Background The Village of Mount Morris is located in the Town of Mount Morris in Livingston County, and has a population of approximately 3,000 residents. The Village is governed by a Board of Trustees, which comprises four elected Trustees …

https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65

Town of Ellicott – Fiscal Stress (2013M-269)

… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, 2010, to July 20, 2013. Background The …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269

Brighton Fire District – Non-Payroll Disbursements (2020M-133)

… procured, properly approved, adequately supported and for District purposes. Key Findings District officials did … or provide documentation that competition was sought for 11 totaling $133,567. The District may have saved about $7,100 for meals and lodging if the United States General Service …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133

New Lebanon Central School District - School District Website (S9-19-37)

… complete report - pdf] Audit Objective Determine whether the New Lebanon Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial … financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/new-lebanon-central-school-district-school-district-website-s9-19-37

Hunter-Tannersville Central School District - School District Website (S9-19-33)

… This prevents taxpayers and other interested parties from readily accessing and reviewing documents to …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/hunter-tannersville-central-school-district-school-district-website-s9-19

State Comptroller DiNapoli Releases School District Audits

… services. However, they did not always seek competition for professional services. Cherry Valley-Springfield Central … County) District officials did not always seek competition for the purchase of goods and services not subject to … procurement policy. Officials did not seek competition for the services procured from five professional service …

https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits

Town of Carmel – Selected Financial Activities (2015M-201)

… June 30, 2015. Background The Town of Carmel is located in Putnam County and has a population of approximately … were properly maintained and did not deposit receipts in a timely manner. Key Recommendations Ensure that employees …

https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201

Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)

… Board’s oversight of the Company’s financial activities for the period January 1, 2012 through February 28, 2014. … Ladder and Hose Company provides fire protection services for a portion of the Town of Shawangunk in Ulster County. The … by an elected five-member Board of Directors. Revenue for the 2013 fiscal year totaled approximately $89,750. Key …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activities

Wyoming County Probation Department – Restitution Payments (S9-20-4)

… As a result, some victims may not be receiving payments to which they are entitled. Officials did not establish adequate policies and procedures to enforce and monitor restitution obligations. Six of the 24 … up on and officials did not always make reasonable efforts to locate victims promptly. In addition, officials did not …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wyoming-county-probation-department-restitution-payments-s9-20-4

Putnam County Probation Department – Restitution Payments (S9-20-2)

… Establish adequate written policies and procedures for enforcing and monitoring restitution obligations. Provide …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/putnam-county-probation-department-restitution-payments-s9-20-2

Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)

… Purpose of Audit The purpose of our audit was to review the Town’s accounting records and reports for the period January 1, 2010, through …

https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8

Dryden Central School District – Information Technology (2020M-106)

… Evaluate all existing user accounts, periodically review for necessity and appropriateness, and adequate written …

https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106

State Comptroller DiNapoli Releases School District Audits

… and public authority data. Visit the  Reading Room  for contract FOIL requests, bid protest decisions and …

https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0

Town of Delhi – Pool Project Donations and Disbursements (2020M-105)

… report - pdf ] Audit Objective Determine whether the Town of Delhi (Town) Board (Board) properly managed pool project … Aquatics Committee (Committee) to act under the auspices of the Town and organize fundraising activities that should not have been conducted as an affiliate of the Town. Inappropriately used Town funds to pay at least …

https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105

Prattsburgh Central School District – Financial Management (2020M-108)

… The Board appropriated fund balance totaling $1.13 million for fiscal years 2016-17 through 2018-19 but none of the money was used or needed to fund operations. For the last three fiscal years the District reported that it …

https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108