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City of Yonkers – Budget Review (B6-16-11)
… Purpose of Budget Review The purpose of our budget review was to identify issues which impact the … of 4.3 percent. Key Findings The 2016-17 budget relies on nonrecurring funding of $11 million which will not be …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11Livonia Central School District – Conflict of Interest (2024M-89)
… Central School District (District) officials had interests in District contracts that were not in compliance with the District’s code of ethics. Key … Board member which resulted in payments totaling $724,869 from August 5, 2017 through December 19, 2022. In addition, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… and/or were incorrectly granted. One property owner did not meet the eligibility requirements to receive agricultural … were granted for the construction of two buildings were not supported. As a result, the property owner may have … received $80,126 in tax reductions. The Assessor did not have any documentation on file for four properties …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200CUNY Bulletin No. CU-369
… The Health Benefits Buy Out Waiver Program is authorized under IRC Section 125 and administered under the Medical Spending Conversion Program. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-369-cuny-health-benefits-buy-out-waiver-program-payment-cycleTown of Sheridan – Disbursements (2023M-101)
… The Town Board’s (Board’s) lack of oversight resulted in the following errors and exceptions occurring without …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… report – pdf] Audit Objective Determine whether the Town of White Creek (Town) Supervisor provided proper oversight of … or ensure the required AUDs were filed with the Office of the State Comptroller (OSC) in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control … of these accounts (37 percent) have not been used in more than five years, with the oldest being last used more … action. Appendix B includes our comments on issues raised in the District’s response letter. … audit school west …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountBarker Central School District – Payroll (2023M-19)
… Adopt a written payroll policy governing the use of overtime and establish procedures for reviewing payroll to … and necessary purpose. Perform a more thorough review of payroll during the payroll certification process. District … with certain findings. Appendix B includes our comments on issues raised in the District’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Rondout Valley Central School District – Fixed Assets (2023M-36)
… officials did not properly account for and monitor all of the District’s fixed assets. As a result, there is an … risk fixed assets could be lost, stolen or misused. Of the 80 fixed assets totaling $856,681 we reviewed, 64 … assets with a combined cost of $79,383 were not recorded on the District’s inventory list. For example, these assets …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Town of Stratford – Supervisor’s Records (2013M-11)
… the highway fund which were funded primarily by sales tax, real property taxes, and State aid. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… the checks we reviewed were disbursed for what appear to be legitimate District purposes, when the Treasurer does … that: Although the Board did not authorize the Treasurer to sign District checks with an electronic signature, the Treasurer used an electronic signature to sign 3,621 non-payroll checks totaling $26.7 million. The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178City of Salamanca – Employee Benefits (2023M-96)
… complete report – pdf] Audit Objective Determine whether City of Salamanca (City) separation payments were properly authorized, …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … Operations (Albany County) The school contracts with a not-for-profit foundation for various services. The … the foundation is not sufficiently detailed to determine how the delivery of services will be measured and the fee …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsFine Fire District – Board Oversight (2023M-81)
… were maintained. Key Findings District officials did not adequately monitor financial activities or maintain … reports. As a result, more taxes were levied than needed to fund operations each year and there was an increased risk … officials generally agreed with our recommendations and have indicated they plan to take corrective action. … audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Elwood Union Free School District – Electronic Transfers (2014M-133)
… The Elwood Union Free School District is located in the Town of Huntington, Suffolk County, and is governed by … of transactions. We found no evidence that two people from the District were involved in the processing of any of … for 47 of 98 transfers processed, totaling $12.8 million, from two of the four banks that processed electronic …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… 2012 audit of the Village. The same Clerk-Treasurer was in office for both audits. We found: The accounting records were not complete, accurate and reliable, in part because the Board did not develop policies and … the Clerk-Treasurer’s records and reports, as required. As a result, the Board’s ability to monitor the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Comptroller DiNapoli Releases Municipal Audits
… wife was paid $4,186 as a town court recorder in 2013 with no board approval of her salary or record of hours worked. …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… Key Findings Internal controls over reserve funds are not appropriately designed or operating effectively. District … annual report prepared by the Business Administrator does not include a summary statement. As a result, the Board’s … in a debt service reserve that District officials could not associate with any outstanding debt, and more than $1.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsVillage of Richmondville – Disbursements (2012M-178)
… that all employees are paid at documented Board-approved pay rates and that withholdings are accurate. Ensure that the …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Town of Olive – Claims Processing and Information Technology (2012M-223)
… $1,694,561 for the highway fund. Key Findings The Board does not adequately audit claims presented for payment. The Board does not require documents such as receiving reports, quotes, …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223