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Village of East Hampton – Information Technology (2015M-187)

… Purpose of Audit The purpose of our audit was to determine if computerized data and assets were properly … approximately $19.7 million. Key Findings The Board has not adopted written computer-related policies to address user access, data backups, remote access or …

https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187

Town of Geneseo – Information Technology and Multiyear Planning (2017M-84)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s information technology (IT) controls … approximately $3.37 million. Key Findings The Board has not adopted policies to sufficiently protect the Town’s IT assets. The Board did …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84

Valley Stream Thirteen Union Free School District – Purchasing (2016M-204)

… Purpose of Audit The purpose of our audit was to review the procedures used by the District to purchase goods and services that are subject to … $47 million. Key Findings District officials did not have bid documentation to support payments totaling …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204

Firemen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)

… the annual financial report. Although we found completed reports for the entire audit period in the Association’s … disbursements and transfers prior to payment. Receive the monthly bank statements and canceled check images from the …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associations

Comptroller DiNapoli Releases School Audits

… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … officials have established adequate procedures for payroll to ensure employees were accurately paid at their approved … course of the year. Auditors also found the district did not develop and implement comprehensive controls to safeguard …

https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-2

Town of Angelica – Justice Court Operations (2018M-11)

… Purpose of Audit The purpose of our audit was to determine whether the Town Justice collected, recorded, … period totaled $357,962. Key Findings The Justice did not deposit collections totaling $36,755 in a timely manner. The Justice did not follow up on pending tickets listed in the New York State …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11

Harford Fire District – Records and Reports (2016M-170)

… Purpose of Audit The objective of our audit was to review the District’s financial operations for the period … total approximately $99,000. Key Findings The Board did not segregate key financial duties and did not implement … Complete monthly bank reconciliations and budget-to-actual reports. … Harford Fire District Records and …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170

Otselic Valley Central School District – Capital Project (2015M-263)

… Purpose of Audit The purpose of our audit was to assess the Board’s involvement in the District’s $17 … approximately $10.2 million. Key Findings The Board did not ensure that goods and services were procured in … The Board did not periodically obtain and review budget-to-actual financial reports. The Board did not review and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263

Friendship Central School District – Fund Balance and Reserves (2022M-55)

… Key Findings The Board and District officials did not properly manage fund balance and reserves. As a result, … years audited. This made it appear the District needed to use fund balance and reserves to close projected budget gaps. However, they were not used …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55

Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)

… financial results. Key Findings Town officials did not effectively manage the financial condition of the water … did not budget accurately nor raise sufficient revenues to fund water and sewer operations, which resulted in five … districts had deficit fund balances ranging from $13,620 to $113,900 as of December 31, 2018. These deficit fund …

https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116

Willsboro Fire District – Financial Controls (2014M-156)

… Purpose of Audit The purpose of our audit was to determine whether the District’s controls were adequate to ensure that financial activity was properly recorded and … year totaled $239,340. Key Findings The Treasurer does not maintain running cash balances in the check book …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156

Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)

… for capital expenditures. Key Findings BOCES officials did not properly plan or budget for capital expenditures. Between … planning, BOCES officials are limited in their ability to set long-term priorities. As a result, BOCES officials did … Ensure that all surplus funds are apportioned back to component and participating school districts. Develop a …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023m

City of Amsterdam – Treasurer’s Office Collections (2022M-203)

… were reconciled. Key Findings The Controller did not effectively manage the Treasurer’s office cash collection … should account for all receipt numbers. Users’ access to the software collection system should be restricted to prevent the clerks from purging receipts. Accounts …

https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203

Town of Tompkins Fire District – Board Oversight (2023M-33)

… [read complete report – pdf] Audit Objective Determine whether the Town of Tompkins … and 2022 .  As of May 10, 2023, the 2021 AUD was 435 days late and the 2022 AUD was nine days late. In addition, two … File the AUD with the Office of the State Comptroller (OSC) within 60 days of the close of the fiscal year. District …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33

Trumansburg Central School District – Procurement (2022M-13)

… of the taxpayers. Key Findings District officials did not always ensure that goods and services were procured in … implement the District’s external auditor’s recommendation to update its purchasing policy and officials did not: Comply with the Board’s requirement to develop written procurement procedures as required by the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13

Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)

… Purpose of Audit The purpose of our audit was to assess potential revenue enhancement opportunities and … approximately 700 establishments of certain devices used to weigh and measure commodities that are sold on the basis … weight, volume or size. Key Findings The Department may not be conducting inspections of all eligible businesses in …

https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-and

Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)

… and monitored projects. Key Findings The Board did not properly approve and monitor projects. The Board did not … (CBA). The Board and officials did not properly monitor to ensure the annual report filed with the New York State … of the State Comptroller (OSC) was accurate with respect to job performance, sales tax exemptions and payment in lieu …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approval

Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)

… provisions and good business practices. The Board did not: Enforce or adopt adequate bylaws. Develop or approve … controlled seven accounts. Audit – or delegate someone to audit – and approve disbursements. For example, 380 … a result, the lack of suitable records limited our ability to determine if funds were accounted for or used for proper …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversight

Red Hook Central School District – Inventories (2023M-133)

… and E-Z Pass tags.  Key Findings  District officials did not adequately monitor and safeguard fuel and E-Z Pass tags. … District fuel, or review and reconcile E-Z Pass statements to ensure fees and charges were for valid District purposes.  … access. Develop written policies and procedures to help ensure that staff adequately manages, and accounts …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133

Comptroller DiNapoli Releases School Audits

… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … are properly supported. However, the purchasing agent did not always formally approve all purchases prior to ordering goods and services. Harpursville Central School …

https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-audits