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Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)

… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls over financial … several other municipalities, told us that it is difficult to dedicate time to update the prior years’ accounting … Ensure the bookkeeper dedicates sufficient time to perform her duties and require the bookkeeper to maintain accurate, …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311

Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and controls … nearly $24 million of appropriated fund balance was used to finance operations. District officials did not maintain … inventory records. Key Recommendations Develop procedures to adopt more reasonable budgets to avoid raising more real …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventory

Candor Central School District – School Lunch Operations (2015M-173)

… Purpose of Audit The purpose of our audit was to determine whether … meals offered to students are nutritious and prepared in the most economical and productive manner for the period July …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173

Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)

… Purpose of Audit The purpose of our audit was to determine if access to the District’s … Central School District is located in the Towns of Alfred, Almond, Ward and West Almond within Alleghany …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-and

Morris Central School District – Financial Operations (2015M-251)

… Background The Morris Central School District is located in the Towns of Laurens, Morris, New Lisbon and Pittsfield in Otsego County. The District, which operates one school …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251

Bath Central School District – Reserves (2016M-401)

… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for … evidence that approximately $3.3 million was required to be restricted in the debt reserve. The District … a written policy that indicates the amount of funds to be reserved, how each reserve will be funded and when the …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401

Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)

… for granting, removing and modifying network user account access and ensure these procedures are being …

https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42

Sodus Central School District – Software Management (2022M-64)

… accounts that we reviewed had permissions that allowed the accounts’ users to install software on their computers without authorization. Of 134 software applications that we reviewed, only three (2 percent) were listed on the District’s software inventory and 27 (20 percent) were …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64

Village of Hancock – Insurance Withholdings (2022M-108)

… of retiree health insurance contributions, resulting in underpayments totaling $19,689. There was no formal …

https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108

Village of Ellenville – Information Technology (2014M-278)

… computerized data and assets were properly safeguarded for the period June 1, 2013 through May 31, 2014. Background … five-member Board of Trustees. General fund expenditures for the 2013-14 fiscal year were approximately $3.9 million. …

https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278

Chestertown Fire District – Claims Processing (2016M-387)

… the State, distinct and separate from the Town of Chester in Warren County. The District is governed by an elected …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387

Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)

… Volunteer Fire Company Inc Apparent Misappropriation of Funds 2016M91 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriation

Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)

… care students enrolled at the District. As a result, as of June 30, 2023, officials had not billed $95,210 of the $129,538 (73 percent) in tuition to which it was … billed.  District officials did not:  Provide oversight of the employees who prepared the tuition bills.  Establish …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billing

Constitutional Tax Limits

Constitutional Tax Limits

https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limits

Town of Middlebury – Tax Collection Remittance (P1-24-25)

Determine whether the Town of Middlebury Town Tax Collector remitted all collections as required by New York State Town Law Town Law

https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25

Town of Castile – Tax Collection Remittance (P1-24-23)

… Determine whether the Town of Castile (Town) Town Clerk/Tax Collector (Clerk) remitted all collections as required by … that, if implemented, will improve the Town’s tax collection practices. Town officials agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23

Town of Covington – Tax Collection Remittance (P1-24-24)

… were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes to … totaling approximately $800,000 to the County Treasurer in April 2024, instead of paying three separate required payments totaling $706,991 in February, $53,702 in March and $36,747 in April. As of …

https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0

State Comptroller DiNapoli Releases Municipal Audits

… membership should exercise its decision-making power. As a result, the treasurer makes deposits, disburses cash and … were deposited intact and in a timely manner. As a result, town officials could not account for 17 cases … are paying the correct amounts. Auditors identified 16 lodging facilities not registered with the county that …

https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits

State Comptroller DiNapoli Releases Municipal & School Audits

… are reasonable. The county’s proposed budget includes a tax levy of $141,791,700. Brentwood Union Free School …

https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-audits