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Town of Fulton – Justice Court Operations (2017M-6)
… the internal controls over the Court’s financial activity for the period January 1, 2015 through October 6, 2016. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6Holland Patent Central School District – Fuel Inventory (2023M-141)
… not adequately manage and monitor fuel access and usage or account for fuel inventory. As a result, seven enabled fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Piseco Common School District – Authorized Investments (2023M-172)
… Common School District (District) officials invested in accordance with statutory requirements. Key Findings District officials did not invest in accordance with statutory requirements. As a result, … to the District’s investment policy and invested $35,000 in an investment account that is not statutorily authorized. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172Ripley Central School District – Cost Savings and Budgeting (2014M-361)
… of Ripley in Chautauqua County. The District is governed by an elected five-member Board of Education and has …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Clarence Central School District – Financial Condition (2016M-128)
… six schools with approximately 4,500 students, is governed by an elected seven-member Board of Education. Budgeted … balance, the District continued to increase the tax levy by approximately 3 percent each year. The District’s practice … a reservation of fund balance that is not provided for by statute and a circumvention of the statutory limit imposed …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128Barker Central School District – Purchasing (2016M-208)
… one school with approximately 800 students, is governed by an elected seven-member Board of Education. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… Purpose of Audit The purpose of our audit was to determine if internal controls over Business Office … Central School District (District) is located in the Towns of Oppenheim, Ephratah, Johnstown, and Stratford … Office operations. Board policies and written procedures have been developed and adhered to by staff for cash receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsLockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… schools with approximately 5,300 students, is governed by an elected nine-member Board of Education. Budgeted … be his responsibility. The mileage information submitted by the transportation vendor for fuel reimbursements was not supported by appropriate documentation and the District was overbilled …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andDelaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for the period July 1, 2014 … Key Findings District officials appropriated more fund balance than was needed over the five-year period ending June …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Franklin Square Union Free School District – Fund Balance (2016M-129)
… schools with approximately 1,840 students, is governed by a five-member Board of Education. Budgeted appropriations … statutory limit for the last three completed fiscal years by an average of 11.9 percentage points. District budgeting …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129Wallkill Central School District – Financial Management (2015M-294)
… of our audit was to review the District’s financial management for the period July 1, 2010 through June 30, 2015. … taxpayers. … Wallkill Central School District Financial Management 2015M294 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… cost-effective, the District could achieve greater savings by modifying the terms of the program. For example, the … program for married couples and family members employed by the District . For the 2021 calendar year, we found the … for health insurance buyouts to employees covered by the District’s same health insurance plan through a spouse …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsAttica Central School District – Financial Management (2022M-103)
Determine whether the Attica Central School District District Board of Education Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103State Comptroller Thomas P. DiNapoli Statement on 2023 State of the State Address
… session, the State of the State message delivered by Gov. Kathy Hochul set forth her agenda. State government is …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-thomas-p-dinapoli-statement-2023-state-state-addressTruxton Fire District – Board Oversight (2022M-123)
… internal controls and reporting requirements were in place. Key Recommendations Complete mandatory fiscal oversight training, file the required AUD in a timely manner, routinely review the Treasurer’s work and …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Town of Greenville – Tax Collector (2020M-81)
… report - pdf ] Audit Objective Determine whether the Tax Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did not properly record or remit money in a …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Town of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
… is located in Warren County. The Town, which is governed by an elected five-member Town Board, has a Justice Court … liabilities for each of the 22 months in our audit period by an average of $15,700. Employees made 12 credit card …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employeeSouthampton Union Free School District – Financial Management (2024M-43)
… over five years, that was not used to pay operational expenses and made year-end unbudgeted transfers to reserves, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Village of Elmira Heights – Claims Auditing (2024M-44)
… that verbal or written quotes were obtained as required by the Village’s procurement policy. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Town of Albion – Financial Management (2021M-29)
… could deplete fund balance in the general town-wide fund by the end of 2024. The Board did not adopt a written … that help ensure recurring expenditures are financed by recurring revenues. Adopt a written multiyear financial …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29