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Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… period January 1, 2012 through June 30, 2013. Background Albany County is located in eastern New York State and has a … body. The Legislature comprises 39 County Legislators. The Albany County Probation Department collected $464,508 and … Albany County Probation Department Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsComptroller DiNapoli Releases Municipal Audits
… audits of the Town of Hempstead Sanitary District No. 1 , Niagara Falls Water Board and the City of Olean . “In today’s … one employee $4,928 for unused sick days upon retirement. Niagara Falls Water Board – Financial Management (Niagara County) The water board and water authority finances …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… The purchasing agent did not ensure purchases adhered to the district’s purchasing policy for goods and services … unauthorized use, access, and loss, and did not adopt an adequate IT contingency plan. In addition to sensitive IT … government financial records, track state contracts, and find commonly requested data. …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… 2012 through February 11, 2014. Background The Village of Red Creek is located in the Town of Wolcott in Wayne County … Village of Red Creek Board Oversight of the ClerkTreasurer and Water …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Town of Davenport – Financial Operations (2013M-62)
… adequate controls over financial operations and reporting for the period January 1, 2011, to October 3, 2012. … by the Board. The Supervisor collected water rents and permit fees instead of having the collections done by the … (OSC), as required. Because Board members did not request cash receipt and disbursement data or conduct an …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… officials properly managed extra-classroom activity funds for the period July 1, 2014 through August 31, 2015. … Duplicate press-numbered receipts or sales reports were not remitted to the central treasurer and adequate profit and loss statements showing fundraising profitability …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraAttica Central School District – Financial Management (2016M-127)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices and … than $1.7 million of surplus funds from the general fund to the debt service fund from July 1, 2010 through June 30, 2013 to reduce the general fund’s unrestricted fund balance to be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… of authorizing and allowing the Board President to sign District checks as the primary and sole signatory. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingNiagara Charter School – Student Enrollment and Billing (2013M-294)
… currently has 10 members, including one parent and two teacher representatives. The School’s operating expenses for …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… to March 31, 2013. Background The Gloversville Enlarged School District is located in Fulton County. The District is governed by the Board of Education, which comprises nine elected members. The … has not appointed an internal auditor for the 2012-13 school year. None of the 50 claims we tested, totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andRichford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… When oversight of financial operations and long-term planning is not adequately performed, the Board and District … to help the Board and District officials improve long-term planning and oversight. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Caledonia-Mumford Central School District – Financial Management (2024M-101)
… the unemployment reserve to $888,580 as of June 30, 2023, a 310 percent increase over the three years and … plan or reserve plan. This inhibited effective financial management and did not provide adequate justification for the … the Board and District officials improve their financial management practices. District officials disagreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
Determine whether the Village of Addison Village ClerkTreasurer properly deposited recorded reported and disbursed Village funds
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Barnard Fire Department – Financial Controls (2015M-134)
… which is governed by a five-member Board of Directors, is affiliated with the Barnard Fire District and provides fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Rotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … established some controls, they lacked some key components to ensure that financial activity was properly recorded and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Ballston … Commission , Longwood Public Library and the Upper Mohawk Valley Regional Water Board . “In today’s fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Ballston …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Statement on Sentencing of Special Education Provider
… system will be held accountable for their actions. I thank Manhattan District Attorney Cyrus Vance for … case and making sure justice was done. “Recent audits by my office have continued to find patterns of mismanagement … in the preschool special education sector. I will continue my efforts to make sure tax dollars intended for students …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerWest Niles Fire Company – Financial Activities (2017M-205)
… for cash receipts, cash disbursements and fundraising events or adopt a code of ethics as required by New York … for cash receipts, cash disbursements and fundraising events; ensure that all receipts are deposited intact; and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Merrick Union Free School District – Financial Condition (2016M-240)
… Purpose of Audit The purpose of our audit was to evaluate the District's financial operations and use of … during the audit period but instead used operating funds to pay for related costs. Key Recommendations Adopt budgets … or other identified analysis. Develop a written plan to reduce the level of unrestricted fund balance to legal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Marion Central School District – Tuition Reimbursements (2016M-11)
… tuition reimbursements and supporting documentation for the period July 1, 2012 through January 6, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are approximately $17.9 million. … employment obligations. District officials made two payments totaling $4,932 that we confirmed to be overpayments …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11