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Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… than one year. It can include everything from furniture, computer equipment, vehicles and machinery to buildings and … inventory duties among employees, and officials did not monitor the work of those who performed these duties. For …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23Comptroller DiNapoli Releases Municipal Audits
… Clark Mills Fire District , Village of Clinton , Elba Fire Department , Village of Ellenville , Village of Harriman , … to determine the condition of individual funds. Elba Fire Department – Controls Over Financial Activities (Genesee … County) The board did not provide adequate oversight of department financial activities. In addition, the treasurer …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Clark Mills Fire District , … “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … its annual update document with the State Comptroller’s Office for 2010, 2011, 2012 and 2013. Village of Clinton – …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsMedicaid Overpayments for Out-of-State Ambulatory Surgery Services (Follow-Up)
… providers for ambulatory surgery services provided to New York State Medicaid recipients. For the period from April …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-overpayments-out-state-ambulatory-surgery-services-followChautauqua County – Investments and Payroll (2016M-147)
… our audit were to review the County’s investment program and salaries and fringe benefit payments for the period January 1, 2013 … County has a population of approximately 135,000 and includes two cities, 27 towns and 15 villages. The County … Chautauqua County Investments and Payroll 2016M147 …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147Westchester County - Financial Condition (2018M-151)
… over the past five years that were underbudgeted for in the 2015 and 2017 annual budgets. The general fund …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… The objective of our audit was to assess BOCES’ multiyear planning, including reserve funds, and software management … 5, 2016. Background The Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services is a public entity … school districts. BOCES is governed by a nine-member Board of Education elected by the boards of the component …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesCorinth Central School District – Financial Condition (2015M-68)
… structurally balanced because the Board routinely relied on significant amounts of appropriated fund balance to … future budgets are structurally balanced without relying on fund balance as a financing source. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68East Quogue Union Free School District – IT Asset Management (S9-22-8)
east quogue audit schools statewide IT asset management
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Brushton-Moira Central School District – Tuition Billing (2023M-158)
… officials properly billed tuition for nonresident foster care students enrolled at the District. Key Findings … did not properly bill tuition for nonresident foster care students enrolled at the District. As a result, as of … districts of origin for all eligible nonresident foster care students enrolled at the District. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
… whether the Town of Orangeville (Town) Town Clerk/Tax Collector (Clerk) properly recorded, deposited, remitted … accurate monthly reports to the Supervisor or provide an annual accounting to the Board as required. Accurately … 21 of the 24 months reviewed. Deposit Clerk fees and real property tax collections within required timeframes or in a …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… of employees’ FSA and DCAP accounts, as required by the written services agreement. Annually reconcile FSA and … to ensure the proper use of forfeited funds returned by the administrator. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planChenango Forks Central School District – Financial Condition (2014M-98)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Forks Central School District is located in the Towns of Barker, Chenango, Fenton, Maine and Triangle in Broome … appropriations for the 2013-14 fiscal year are $30.5 million. Key Findings The Board-adopted budgets for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… Purpose of Audit The purpose of our audit was to assess the cash collection procedures at the Town's pool … The Town did not properly allocate sales tax revenues to its part-town funds in compliance with statute. For the … sales tax of $130,615 that should have been allocated to part-town funds was allocated to town-wide funds. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428XI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management
… encourages use of the Contract Reporter, as well as the Grants Opportunity Portal , as the frequency of publication … to ensure adequate competition for all competitive grants. As with any procurement, the failure of the state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunitiesTown of Crown Point - Town Clerk/Tax Collector (2018M-263)
… taxes totaling $951,513 during the first seven weeks of 2017 (from January 2 through February 17) but made only … required timeframe. For example, $468,215 or 34 percent of taxes paid by check in 2017 were deposited from eight to …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263West Albany Fire District – Credit Card Purchases (2017M-15)
… of Audit The purpose of our audit was to determine whether credit card purchases were approved in advance and related … guidelines to identify individuals authorized to approve credit card purchases or the documentation required before … supporting documentation. Key Recommendations Ensure that credit card users obtain prior approval for purchases to be …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Canton Central School District – Financial Condition (2013M-287)
… our audit was to review the District’s financial condition for the period July 1, 2011 through March 31, 2013. … members. The District’s general fund budgeted expenditures for the 2012-13 fiscal year were approximately $23.2 million. Key Findings We reviewed budget-to-actual results for the fiscal years 2009-10 through 2011-12 and found that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287Village of Mount Morris – Treasurer’s Office (2013M-65)
… Mayor. The Village’s adopted budget for the 2012-13 fiscal year totaled more than $3 million for the general, water and …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Town of Ellicott – Fiscal Stress (2013M-269)
… to a deficit of $28,226 as of December 31, 2012, while the highway part-town fund’s unexpended surplus funds declined … of $29,228 for the same period. The general town-wide and highway part-town funds have had operating deficits during …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269