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Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology

… Purpose of Audit The purpose of our audit was to assess selected District Financial … is located in Suffolk County and is governed by the Board of Education which comprises seven elected members. The …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signing

Niagara Charter School – Student Enrollment and Billing (2013M-294)

… July 1, 2012 through September 6, 2013. Background The Niagara Charter School, located in the Town of Wheatfield, Niagara County, is governed by a Board of Trustees that … Niagara Charter School Student Enrollment and Billing 2013M294 …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294

Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)

… Purpose of Audit The purpose of our audit was to determine if the Department has adequate internal controls … did not disclose material issues, the clerks’ ability to control all cash receipts and disbursement functions … of unsatisfied restitution orders from receiving the money to which they are entitled. The Department’s software does …

https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operations

Comptroller DiNapoli Releases Municipal Audits

… today announced his office completed audits of the Town of Hempstead Sanitary District No. 1 , Niagara Falls Water Board … is being spent appropriately and effectively.” Town of Hempstead Sanitary District No. 1 – Selected Financial … today announced his office completed audits of the Town of Hempstead Sanitary District No 1 Niagara Falls Water Board …

https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0

Town of Pittstown – Records and Reports (2013M-5)

… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period January 1, 2011, to September 17, 2012. Background The Town of …

https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5

State Comptroller DiNapoli Releases School District Audits

… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … monitor and account for fixed assets. Thirty-two of the assets tested and valued at $64,300 were not properly … $47,500 did not have required asset tags, were not on the inventory or information technology (IT) inventory asset …

https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0

Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)

… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Clerk-Treasurer and … The Clerk-Treasurer performs all functions related to receipts, disbursements and billed receivables, and … does not perform, or contract with an independent auditor to perform, an annual audit of the Clerk-Treasurer’s records. …

https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173

Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)

… internal controls over selected Town financial operations for the period January 1, 2011, to September 30, 2012. … proper. Ensure there is an adequate segregation of duties for vendor payments or institute compensating controls. …

https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186

Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)

… 1, 2011, to February 27, 2013. Background A charter school is a public school financed by local, State, and Federal resources that is not under the control of the local school board and is governed under Education Law Article 56. The Child …

https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-management

Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)

… Village’s financial and information technology operations for the period June 1, 2012 through October 28, 2013. … and has approximately 700 residents. Budget appropriations for the general, water and sewer funds in 2013-14 were …

https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107

Town of Lindley – Financial Management (2012M-226)

… 2009, to August 15, 2012. Background The Town of Lindley is located in Steuben County and has a population of … consists of the Town Supervisor and four Board members and is the legislative body responsible for overseeing the Town’s …

https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226

Village of Unadilla – Budgeting (2013M-143)

… our audit was to review the Village’s budgeting practices for the period of June 1, 2011, to March 13, 2013. Background … The Village budgeted appropriations were $684,497 for the general fund, $243,285 for the water fund, and $19,535 for the library fund for the …

https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143

Town of Davenport – Financial Operations (2013M-62)

… adequate controls over financial operations and reporting for the period January 1, 2011, to October 3, 2012. … Board members, governs the Town. The Town’s annual budget for the 2013 fiscal year is $1,143,925. Key Findings We … to cash receipt and disbursement functions. Account for the discrepancies identified in permit fee revenues. …

https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62

Comptroller DiNapoli Releases Municipal Audits

… P. DiNapoli today announced his office completed audits of the Gloversville Housing Authority , Mechanicville Housing Authority , Village of Old Brookville , Town of Pamelia and the Tompkins County Public Library . “In … P DiNapoli today announced his office completed audits of the Gloversville Housing Authority Mechanicville Housing …

https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1

Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)

… 2013. Background The Gloversville Enlarged School District is located in Fulton County. The District is governed by the Board of Education, which comprises nine … in a charter. Ensure the internal audit function is performed and documented. Audit all claims against the …

https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-and

Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)

… and financial plans and provided adequate oversight over financial operations. Key Findings The Board did not … and financial plans and did not provide adequate oversight over financial operations. When oversight of financial … and financial plans and provided adequate oversight over financial operations …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55

Caledonia-Mumford Central School District – Financial Management (2024M-101)

… money that should be returned to the general fund. For example, officials increased the unemployment reserve to … three years and sufficient to fund applicable expenditures for about 500 years. District officials overstated the … management and did not provide adequate justification for the levels of accumulated fund balance including …

https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101

Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)

… deposited, recorded, reported and disbursed Village funds. Key Findings The former Clerk-Treasurer 1 did not properly deposit, record, report or disburse Village funds and misappropriated more than $1.1 million in Village funds for personal gain. The former Clerk-Treasurer was able …

https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19