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State Comptroller DiNapoli Releases Municipal Audits
… for department assets. Officials did not maintain an up-to-date inventory, perform periodic physical inventories, … As a result, the risk is increased that claims could have been paid for inappropriate purposes. In a sample of 100 … as required. Fifty of the claims totaling $120,992 did not have appropriate support such as a voucher, itemized receipt …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-audits-0Contract Submission System (CSS)
… amendments for prior approval or filing (as required by the Public Authorities Law). If you already have an online account Login to CSS by entering your User ID and password If you need an online account To establish a Primary Authorizer account and/or manage application roles, …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-cssClaryville Fire District – Budgeting Practices (2014M-59)
… budgeting practices for the period of January 1, 2012 through December 20, 2013. Background The Claryville Fire … separate from the Towns of Neversink and Denning located in Sullivan and Ulster Counties. The District is responsible … needs without sufficient information. The District does not have a written capital plan, with an equipment …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Sullivan County Community College – Information Technology (2017M-123)
… Purpose of Audit The purpose of our audit was to examine IT controls for the period September 1, 2015 through February 27, 2017. …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/sullivan-county-community-college-information-technology-2017m-123Catskill Central School District – Financial Management (2017M-134)
… Background The Catskill Central School District is located in the Towns of Catskill, Athens and Cairo in Greene County. The District operates three schools, has approximately 1,500 students and is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/catskill-central-school-district-financial-management-2017m-134Pine City Fire District No. 1 – Board Oversight (2017M-166)
… and reported and that District money was safeguarded for the period January 1, 2016 through July 14, 2017. … Board of Fire Commissioners. Budgeted appropriations for 2017 total $153,040. Key Findings The Board did not … an annual audit. Revise the fuel policy to provide reimbursement based on actual expenditures or standard …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… The Queensbury Union Free School District is located in the Town of Queensbury and the City of Glens Falls in Warren County. The District is governed by an elected … properly account for all ECA collections and appoint a faculty auditor to oversee management of ECA funds and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mWheelerville Union Free School District – Fund Balance (2016M-9)
… The Wheelerville Union Free School District is located in the Town of Caroga in Fulton County. The District, which operates one school … Findings The District retained unrestricted fund balance in excess of statutory limits annually over the past four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9Hendrick Hudson Central School District – Financial Condition (2013M-241)
Hendrick Hudson Central School District Financial Condition 2013M241
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/hendrick-hudson-central-school-district-financial-condition-2013m-241West Seneca Central School District – Financial Condition (2014M-381)
… The West Seneca Central School District is located in the Towns of West Seneca, Orchard Park, Hamburg and Cheektowaga, in Erie County. The District, which is governed by an elected … accurate estimates of revenues and expenditures. Develop a realistic plan to accumulate unexpended surplus funds, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/west-seneca-central-school-district-financial-condition-2014m-381Rome City School District – Financial Management (2015M-215)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215Salmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… and budgeting practices for the period July 1, 2011 through January 31, 2014. Background The Salmon River Central School District is located in the Towns of Bangor, Bombay, Fort Covington and Westville … approximately $29.1 million. Key Findings The Board did not adopt structurally balanced budgets based on reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialNorthern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-128)
… extra-classroom activity funds for the period July 1, 2012 through March 31, 2014. Background The Northern Adirondack Central School District is located in the Towns of Altona, Beekmantown, Chazy, Clinton, … approximately $20.5 million. Key Finding The Board did not ensure that District officials implemented and enforced …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extraWestbury Water District – Purchasing (2015M-261)
… purchasing practices for the period January 1, 2014 through March 31, 2015. Background The Westbury Water District is located in the Town of North Hempstead in Nassau County and provides … $5.2 million. Key Findings District officials do not require the use of purchase orders when purchasing goods …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261Bainbridge-Guilford Central School District – School Lunch Operations (2015M-172)
… and prepared economically for the period July 1, 2013 through February 13, 2015. Background The Bainbridge-Guilford Central School District is located in the Towns of Afton, Bainbridge, Coventry, Guilford, Norwich and Oxford in Chenango County; the Town of Sanford in Broome County; the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015mDryden Central School District – Financial Condition (2013M-396)
… Purpose of Audit The purpose of our audit was to determine whether the Board of Education adopted reasonable budgets for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Western Sullivan Public Library – Library Operations (2015M-156)
… Purpose of Audit The purpose of our audit was to examine the Library’s financial operations for the period July 1, …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156Northville Public Library – Cash Disbursements (2015M-53)
… 2014. Background The Northville Public Library is located in the Village of Northville, Fulton County, and serves … account. Not all cash disbursements were properly included in the accounting records. Key Recommendations Perform a …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53Edinburg Common School District – Tax Collection (2016M-233)
… Purpose of Audit The purpose of our audit was to review the Tax Collector’s process for the period July 1, 2009 through … year totaled approximately $3.4 million. Key Findings The Tax Collector recorded $94,713 in cash collections but … collected. Key Recommendations Provide oversight of the tax collection process, including reviewing cash receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
… over cash disbursements for the period January 1, 2013 through January 13, 2014. Background The Hughsonville Fire … State, distinct and separate from the Town of Wappinger in Dutchess County. The District, which is governed by an … for 2013 totaled $808,793. Key Findings The Board did not perform a proper audit of vouchers prior to payment or …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014m