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Hammondsport Central School District – Investment Program (2024M-63)
… The Board of Education (Board) and District officials did not develop and manage a comprehensive investment program. … of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Formally solicit … The audit report includes four recommendations to help improve the District’s investment program. Except as …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Magee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… Purpose of Audit The purpose of our audit was to determine whether financial activity was properly recorded … in Seneca County and contracts with the Town of Tyre to provide fire protection services to Town residents. The … totaled $118,776. Key Findings The Board and Directors do not receive formal, detailed reports of cash receipts and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mRomulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… by an average of 9 percent over these years and did not include more than $3.7 million in intended reserve … approximately $148,672, which could have been used to reduce real property taxes or for other purposes, was … based on realistic estimates that include amounts intended to fund reserves and develop and adopt comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateVillage of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… Purpose of Audit The purpose of our audit was to examine the Clerk-Treasurer’s records and reports for the … $790,000. Key Findings The Clerk-Treasurer did not maintain complete, accurate and timely accounting … submitted an inaccurate 2016 annual update document (AUD) to OSC that was 88 days late. The Board did not perform, or …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… Purpose of Audit The purpose of our audit was to examine the District’s budget practices and reserve funds … fund balance totaling $3.1 million from the 2012-13 to the 2014-15 fiscal years to finance subsequent years’ budgets, which was not used. We determined that three of the District’s six …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsPeru Central School District – Extra-Classroom Activity Funds (2017M-69)
… Purpose of Audit The purpose of our audit was to determine whether extra-classroom activity funds were … $45 million. Key Findings The faculty auditor did not review the central treasurer’s bank reconciliations on a … by a student treasurer and District officials were unable to provide adequate support for what appear to be legitimate …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Otisco Fire District – Financial Operations (2016M-415)
… Purpose of Audit The purpose of our audit was to examine whether the Board had adequate financial management procedures in place to annually report the District’s financial activity, review … approximately $354,000. Key Findings The Treasurer had not filed an annual financial report with OSC for the years …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Clarence Public Library – Audit of Claims (2016M-355)
… Purpose of Audit The purpose of our audit was to review the Library’s claims auditing process for the … August, and it remitted $22,398 of fine and fee revenue to the Erie County Library System in 2015. Key Findings The Board did not audit and approve claims prior to payment. The Board did …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Town of Potter – Town Clerk (2020M-113)
… and accurate manner. Key Findings A former Clerk did not deposit intact (in the same amount and form as received) or record, report and remit all collections to the appropriate parties in a timely and accurate manner. … Consult with legal counsel and the Town’s insurance agent to recoup the missing money from the former Clerk. Ensure the …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113Elmira City School District – Financial Condition (2014M-348)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … Key Findings The Board and District officials have not appropriately budgeted revenues and appropriations. The … District’s reserve policy does not include details related to the various reserves’ purposes, use or funding. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
audit school blind brookrye
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersBaldwinsville Central School District – Fuel Inventory (2022M-106)
… for managing fuel inventories was not clearly assigned. As a result, officials cannot account for at least 1,358 gallons … periodically reconcile the records with the amount of fuel in the tanks. Review fuel usage reports for reasonableness or … were physically secured. Key Recommendations Establish a control system that safeguards the District’s fuel from …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106Norfolk Fire District – Board Oversight (2022M-109)
… reports were filed timely. Key Findings The Board did not audit and approve all claims prior to payment, annually audit the Treasurer’s records and ensure … totaling approximately $54,000 were improperly paid prior to the Board’s audit and approval. Also, six claims totaling …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… of financial operations. Key Findings The Board did not provide adequate oversight of the Company’s financial … for appropriateness and did not sign vouchers to approve claims for payment. Establish adequate controls to ensure that all money received was properly recorded and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Caledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… Purpose of Audit The purpose of our audit was to assess the Department Board of Directors’ oversight of the … for the 2012 fiscal year. Key Findings The Department has not adopted written policies and procedures for financial … adequate or consistently followed. The Board also failed to adopt the statutorily required code of ethics. The by-laws …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialIX.7.A Funds – IX. Federal Grants
… within the SFS, fund consolidation will continue to be performed by the Office of the State Comptroller (OSC). … will be discussed with agencies on an individual basis to ensure that transaction processing and reporting capabilities are not adversely impacted. The need for the establishment of a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-fundsComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … and Reserves (Erie County) District officials did not verify that all non-original equipment manufacturer … Technology (Suffolk County) The school board needs to improve its oversight and management of the district's …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… by state entities. Auditors found OGS has taken steps to meet the requirements of EO 95; however, certain aspects of the order have not been fully addressed. There is limited assurance OGS has … business functions. For instance, there are no processes to identify new high-value data sets to publish on Open Data …
https://www.osc.ny.gov/press/releases/2020/04/state-comptroller-dinapoli-releases-auditsTown of Ripley – Town Clerk Collections (2024M-139)
… a timely and accurate manner. Key Findings The Clerk did not always record, deposit, remit and report all collections … manner. As a result, there was an increased risk for money to be lost or used for inappropriate purposes. In addition, … longer collections remain unremitted, the longer they are not available for Town operations. Our audit determined that …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Village of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… Purpose of Audit The purpose of our audit was to review the wastewater service agreement and internal … $15.5 million. Key Findings Village officials have not made a substantive effort to use available resources to gain a better understanding of …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73