Search
Village of Mount Morris – Treasurer’s Office (2013M-65)
… Purpose of Audit The purpose of our audit was to review the Village’s financial operations … June 1, 2010, to February 12, 2013. Background The Village of Mount Morris is located in the Town of Mount Morris in …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Town of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)
… Purpose of Audit The purpose of our audit was to review the Town’s accounting for the two capital projects … with the collapse of the Dam for the period July 2, 2005, to September 10, 2012. Background The Town of Fort Ann is … has 349 parcels which are assessed a special district tax to pay for the District’s maintenance and improvements. The …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60Brighton Fire District – Non-Payroll Disbursements (2020M-133)
… procured, properly approved, adequately supported and for District purposes. Key Findings District officials did … or provide documentation that competition was sought for 11 totaling $133,567. The District may have saved about $7,100 for meals and lodging if the United States General Service …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133Hunter-Tannersville Central School District - School District Website (S9-19-33)
… interested parties from readily accessing and reviewing documents to make informed decisions. Officials did not post the: Final annual budget. Comprehensive budget documents, including appended financial information, such as … results, audit reports and CAPs, and comprehensive budget documents, and include fund balance information and appended …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/hunter-tannersville-central-school-district-school-district-website-s9-19State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsNew Hartford Central School District – Payroll (2021M-149)
… complete report - pdf ] Audit Objective Determine whether New Hartford Central School District (District) officials … compensating controls over the payroll clerk who could add new employees to the financial system and was responsible for … planned to initiate corrective action. … Determine whether New Hartford Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Town of Pulteney – Financial Condition (2021M-24)
… Town Supervisor (Supervisor). We found the Board: Failed to implement our prior 2013 audit recommendation to appropriate fund balance only in amounts that are actually … amount for the next year. Appropriated more fund balance to finance operations than was available, resulting in the …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0Prattsburgh Central School District – Financial Management (2020M-108)
… Key Findings The Board and District officials’ actions to manage financial condition were not transparent and more taxes were levied than necessary to fund operations. The Board appropriated fund balance … through 2018-19 but none of the money was used or needed to fund operations. For the last three fiscal years the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108East Hampton Union Free School District – Financial Software User Access (2016M-340)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over … Hampton Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessLisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over cafeteria cash receipts … not perform an independent reconciliation of cash sales to deposits or review the work of those who performed … incompatible cash receipt duties. The Treasurer had access to the cafeteria’s point-of-sale (POS) system that she did …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… days late. There was no independent verification that funds have been accounted for and transparency was …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… along with physical IT assets, are properly safeguarded from inappropriate use and access. In addition to sensitive IT control weaknesses that we communicated confidentially to BOCES officials, we determined that: 101 enabled …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyCattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… Determine whether Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services (BOCES) officials … asset records for 130 assets with a historical recorded cost (also referred to as a purchase price) totaling … not have their current value, salvage value or replacement cost recorded. 76 capital assets totaling approximately …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalVillage of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … by New York State General Municipal Law (GML) Section 30, or l Report the results of the Village’s fiscal … fiscal concerns with the Village’s general fund for the year 2022-23, the Board’s ineffective oversight …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11Town of Butler – Financial Management (2024M-119)
… fund balance policy. As a result, the Board’s ability to properly manage the Town’s fund balance was impaired. The … on the 2023 Annual Financial Report (AFR), required to be filed with the Office of the New York State Comptroller … The audit report includes eight recommendations to help improve the Town’s financial management. Town …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119State Agencies Bulletin No. 1082
… Purpose To provide procedures to the Office of Mental Health (OMH) for new Time Entry Earnings Codes to … Employees OMH employees who work Extra Service Effective Date(s) OMH agencies may begin submitting Extra Service … by OMH to enable them to more easily track the number of hours worked, the specific program in which the extra …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1082-new-extra-service-earnings-codes-office-mental-health-omhNew NY Broadband Program
… (ESD) has effectively monitored and managed the New NY Broadband Program and whether the Program has achieved … 2016 through November 2021. About the Program In 2015, New York State established the $500 million New NY Broadband …
https://www.osc.ny.gov/state-agencies/audits/2022/07/01/new-ny-broadband-programComptroller DiNapoli Releases School Audits
… – Fuel Inventories (Suffolk County) District officials do not review fuel transaction reports generated from the …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Ballston Area Recreation Commission , Longwood Public Library and the Upper Mohawk Valley Regional Water Board . …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0