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Pearl River Fire District – Purchasing (2016M-407)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing … The Pearl River Fire District is a district corporation of the State, distinct and separate from the Town of Orangetown in Rockland County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… Purpose of Audit The purpose of our audit was to assess the Board’s control over tuition reimbursement and … The Board did not properly authorize all tuition payments to the Director. Library officials did not use competitive … when procuring goods and services that were not subject to competitive bidding. Key Recommendations Ensure that all …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104Miller Place Union Free School District – Check Signing (2017M-76)
… While the Board has authorized the District Clerk to sign checks in the Treasurer’s absence, the District Clerk … signature flash drive. Ensure that anyone authorized to sign checks in the Treasurer’s absence does so with their own …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76Village of Potsdam – Financial Condition (2017M-61)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed the … financial and capital plans. Key Recommendations Continue to work to eliminate deficits in the operating funds and to increase …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-potsdam-financial-condition-2017m-61Altona Fire District – Claims Auditing (2016M-162)
… Purpose of Audit The purpose of our audit was to examine the District's claims auditing process for the … Not all claims contained supporting documentation to show that they were audited and approved prior to payment. Key Recommendations Ensure that all claims are …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Ballston Area Recreation Commission , Longwood Public Library and the Upper Mohawk Valley Regional Water Board . … from the soccer concession stand. Longwood Public Library – Bank Account Management (Suffolk County) Library …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Statement on Sentencing of Special Education Provider
… was done. “Recent audits by my office have continued to find patterns of mismanagement and abuse in the preschool … special education sector. I will continue my efforts to make sure tax dollars intended for students with special needs are spent as intended and not used to line the pockets of unscrupulous contractors.” In May, …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerIntroduction – Improving the Effectiveness of Your Claims Auditing Process
… were printed before claims were audited and approved. Warrants were not signed indicating audit and approval of …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionDiNapoli: Former Clerk Treasurer for the Village of Speculator Charged With Larceny
… her family, State Comptroller Thomas P. DiNapoli announced today. Page is charged with using her official position to … 25 before Judge Gordon L. Purdy II. She is due back at the Lake Pleasant Town Court on April 28, 2020. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-former-clerk-treasurer-village-speculator-charged-larcenyRome City School District – Multiyear Planning (2021M-144)
… officials established comprehensive multiyear financial and capital plans. Key Findings Officials did not develop … needed to develop the plans, additional information and analysis is needed. For example, officials: Reviewed historical trends to project future revenues and expenditures but did not calculate the projected annual …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Town of Crawford – Town Clerk (2021M-82)
… – pdf] Audit Objective Determine whether collections in the Town of Crawford (Town) Town Clerk’s (Clerk’s) office were properly accounted for, reported and deposited in a timely manner. Key Findings The former Clerk did not … and remit all collections to the appropriate parties in a timely and accurate manner . As a result of our audit …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… an annual report. The Treasurer did not accurately record 86 transactions (23 percent) totaling $33,280, provide timely monthly reports to officials for eight of the 13 months in our audit period or prepare bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesChittenango Central School District – Information Technology (2023M-155)
… users. Officials also have less assurance that, in the event of a disruption or disaster such as a ransomware … be able to react quickly and effectively to help resume, restore, repair and/or rebuild critical IT systems or data in …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Mechanicville City School District – IT Asset Management (S9-22-16)
… complete report – pdf] Audit Objective Determine whether Mechanicville City School District (District) officials … school mechanicville IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16Pine Bush Central School District – IT Asset Management (S9-22-21)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21Geneseo Central School District – IT Asset Management (S9-22-11)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … geneseo audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11Kings Park Central School District – IT Asset Management (S9-22-13)
… complete report – pdf] Audit Objective Determine whether Kings Park Central School District (District) officials … kings park audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… unneeded network user accounts: 181 for students no longer in the District.These students left the District between June …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationAfton Central School District – Fund Balance Management (2023M-18)
… fund balance that was not needed, which in effect is a reservation of fund balance that is not provided by statute …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Sherburne-Earlville Central School District – Financial Management (2024M-61)
… a result, real property tax levies were higher than needed to finance actual expenditures. By continually overestimating … spending plan in a transparent and meaningful manner to taxpayers. In addition, the Board did not adopt a reserve policy to define its rationale for establishing reserve funds, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61