Search

Town of Humphrey – Financial Management (2013M-116)

… the Town’s budgeting practices for the period January 1, 2008, through April 8, 2013. Background The Town of … total $557,004, funded primarily by real property tax, sales tax, and State aid. Key Finding We reviewed the general and highway fund budgets and found that overall, they were …

https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116

Plattekill Public Library – Procurement and Investment of Funds (2020M-143)

… (Board) made purchases in compliance with its procurement policy and invested in accordance with statutory requirements and its adopted investment policy. Key Findings The Board did not always comply with its … for the purchase of security cameras. Adopt a procurement policy that included professional services. As a result, …

https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143

East Islip Union Free School District - Financial Condition Management (2020M-24)

… officials provided adequate oversight and management of the District’s budget and financial condition. Key … due to appropriations being overestimated by an average of $5.1 million (4.7 percent) per year. Over the last four … reported unassigned fund balance equal to 4 percent of the ensuing year’s appropriations. However, when unused …

https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-management

Town of North East – Internal Controls Over Information Technology (2013M-31)

… 2011, to November 15, 2012. Background The Town of North East is located in Dutchess County and has a population of … Town of North East Internal Controls Over Information Technology 2013M31 …

https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31

Saratoga County Probation Department – Restitution Payments (S9-20-12)

… checks totaling $22,279 were not properly followed up on as required. In addition, officials did not make undisbursed restitution …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12

South Lewis Central School District – Conflicts of Interest (2021M-3)

… audit period. One Board member co-owns a local hardware store that sold materials and supplies to the District …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3

New York State Comptroller DiNapoli: Statement on Arrest of Morris Central School District Official

… by his office, the United States Attorney for the Northern District of New York, the Federal Bureau of … shopping,” said DiNapoli. “I thank U.S. Attorney for the Northern District of New York Antoinette T. Bacon and the FBI … corruption.” Press Release from the U.S. Attorney's Office Northern District of New York Since taking office in 2007, …

https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-arrest-morris-central-school-district-official

Village of Dering Harbor – Board Oversight (2020M-29)

… financial operations. Key Findings The Board: Failed to comply with statutory requirements when presenting and … five years and general fund balance declined from $61,710 to $3,491. Did not properly authorize a local law to exceed the tax levy limit. The 2018-19 levy exceeded the …

https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29

Bolivar-Richburg Central School District - Financial Management (2019M-17)

… to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner … including plans for the use of reserves in accordance with applicable statutes. District officials generally agreed with our recommendations and indicated they planned to …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17

Eaton No. 1 Fire District – Board Oversight (2024M-4)

… audit of the Secretary- Treasurer’s accounting records for 2020 through 2022. Adequately audit claims prior to …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4

Town of Vestal – Capital Acquisitions (2013M-78)

… Purpose of Audit The purpose of our audit was to review the Town’s planning and financing process for … relied on annual requests from department heads seeking to fulfill their immediate capital needs and primarily issued debt to finance the capital expenditures they approved. As a …

https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78

Minisink Valley Central School District – Medicaid Reimbursements (2022M-80)

… the District paid a third-party vendor (vendor) $54,996 to process the District’s Medicaid claims. However, officials … vendor with all of the documentation needed for the vendor to properly file all Medicaid claims and did not adequately oversee the vendor to ensure Medicaid reimbursements were maximized. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80

Village of Waterford – Board Oversight (2022M-70)

… bank reconciliations were properly prepared, retained and reviewed. Ensure all claims paid in advance were for … controls, including periodically reviewing bank statements and properly prepared bank reconciliations. Ensure the … the Treasurer pays only those claims before Board audit and approval that are allowed to be paid in advance and audit …

https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70

Lindenhurst Union Free School District – Collections (2024M-24)

… officials did not ensure that funds collected from all recreational and educational programs were properly … totaling $130,568 were not recorded in a collection log. Employees made 25 deposits totaling $29,639 between 11 … the month being reported. Key Recommendations Maintain a log which records the date, amount and payor of program funds …

https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24

Lake George Fire Company - Cash Receipts (2015M-216)

… January 1, 2013 through April 30, 2015. Background The Lake George Fire Company is a volunteer organization located in the Village of Lake George, Warren County. The Company, which provides fire … services to the Village and to part of the Town of Lake George, is governed by a seven-member Board of Directors …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216

Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)

… Department is a not-for-profit corporation incorporated in 1929, located in the Town of Hamlin, Monroe County. The Department, which …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financial

Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)

… Fire Department is located in Steuben County and contracts with the Towns of Cameron and Rathbone to provide fire … Department bills and performs all recordkeeping functions with little or no Board oversight. The Board did not ask to …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-over

Livonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)

… 2012 through December 5, 2013. Background The Livonia Hook and Ladder Company No. 1, Inc. is located in the Town of Livonia in Livingston County and provides fire protection services to the Town. The Company’s administrative Board comprises seven members and decision making power lies with the membership’s vote. …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001