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Sandy Creek Central School District – Cafeteria Operations (2016M-354)
… Purpose of Audit The purpose of our audit was to analyze the school lunch fund’s financial condition for … average annual operating deficit would have increased to almost $179,000. Key Recommendations Complete a … for increasing revenues and decreasing expenditures to a level that allows the school lunch fund to be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Town of Stratford – Supervisor’s Records (2013M-11)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s accounting records for the period January 1, 2011, to May 31, 2012. Background The Town of Stratford is located … Key Findings The Supervisor assigned his accounting duties to a bookkeeper. Except for some minor exceptions, which we …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… Purpose of Audit The purpose of our audit was to review internal controls over reserve funds for the period … report of District reserves must be prepared and submitted to the Board for review that includes a summary statement of … a summary statement. As a result, the Board’s ability to monitor the projected use and need of reserve funds could …
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)
… Purpose of Audit The purpose of our audit was to ensure that the Board and Mayor properly monitored the … Village’s fiscal operations for the period June 1, 2011 to July 16, 2012. Background The Village of Richmondville is … were made. Payments totaling $1,386 were made to the Clerk-Treasurer without Board approval and all …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178State Comptroller DiNapoli Releases Municipal Audits
… Auditors determined the board underestimated revenues by a total of $151,908 (9.5 percent) and underestimated … were communicated confidentially to city officials. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … contract with the foundation is not sufficiently detailed to determine how the delivery of services will be measured and the fee structure does not appear to be reasonable. School officials have not explored whether …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsTown of Olive – Claims Processing and Information Technology (2012M-223)
… Purpose of Audit The purpose of our audit was to review the Town’s processes for claims auditing and … technology (IT) for the period January 1, 2011, to August 28, 2012. Background The Town of Olive is located … plan. Key Recommendations Establish written procedures to ensure claims are properly reviewed prior to authorizing …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… Clerk-Treasurer maintained complete, accurate and up-to-date accounting records and reports. Key Findings This audit contains similar findings and recommendations to our 2012 audit of the Village. The same Clerk-Treasurer … because the Board did not develop policies and procedures to ensure the records were properly maintained. For example, …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Town of Norwich – Justice Court (S9-14-3)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported … James Fox, and two part-time Court clerks. According to the Court’s System, the Court collected 1,924 payments … The Court is not reporting unresolved traffic tickets to the State’s Department of Motor Vehicles (DMV) in a timely …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Elwood Union Free School District – Electronic Transfers (2014M-133)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over electronic transfers … not have written policies, procedures or Board resolutions to govern electronic transfers. As a result, the Treasurer … electronic transfers, which should authorize individuals to perform electronic transfers and require District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Town of Sheridan – Disbursements (2023M-101)
… and the Town Clerk (Clerk) was paid an additional $12,775 to perform some of the Town Supervisor’s (Supervisor’s) … position or duty. Ten individuals were paid $372,636 to exclusively conduct non-Town work related to an intermunicipal agreement, and the former Supervisor was …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101Valley 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)
… payments made between April 1, 2020 and October 31, 2022, to 18 employees, totaling approximately $306,000, we noted: … $6,800 included leave balances that were not authorized to be paid at separation. This included $3,400 paid to one employee that did not leave City employment. One …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… Purpose of Audit The purpose of our audit was to review the District’s multiyear planning for the period … period but this plan does not include information related to funding and maintaining the individual reserve funds; … Develop and adopt a multiyear capital plan for a three- to five-year period that addresses the anticipated timeline …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… Town residents, OSC and other interested parties’ ability to monitor the Town’s operations and financial condition. We … Supervisor did not: Review any of the 199 disbursements to ensure the disbursements were accurate and made for … which is not permitted. Review the canceled check images to ensure they agreed to the Board-approved abstract. The …
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)
… adequate controls over nonstudent network user accounts to help prevent unauthorized use, access and loss. Key … adequate controls over nonstudent network user accounts to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control weaknesses …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountFine Fire District – Board Oversight (2023M-81)
… reports. As a result, more taxes were levied than needed to fund operations each year and there was an increased risk … were maintained, it received written financial reports to manage operations or that the District’s required annual … financial and capital plans. Adequately audit claims prior to payment. For example, claims were approved without a …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Barker Central School District – Payroll (2023M-19)
… agreement which suggests the employee was not eligible to receive overtime payments. One employee was paid $657 in … were paid $26,297 for overtime without being required to seek preapproval per their CBAs or District policy. Key … of overtime and establish procedures for reviewing payroll to detect unusual payments or inaccurate pay rates. Require …
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)
… on the District’s inventory list. Obtain authorization to dispose of fixed assets before disposing them. District … generally agreed with our findings and indicated they plan to initiate corrective action. 1 District officials stated … included in their inventory records corresponding to the musical instruments represented several of each …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Company’s … The Company, which provides fire protection services to the residents of the Altona Fire District, is governed by … Duplicate press-numbered receipts were not issued to provide supporting documentation for the funds collected …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016m