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St. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
… information for 10 approved projects to monitor actual vs. proposed investment. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoringTown of Berkshire – Justice Court Operations (2016M-425)
… Purpose of Audit The purpose of our audit was to review the internal controls over the … 1, 2015 through August 25, 2016. Background The Town of Berkshire is located in Tioga County and has a population …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … which is governed by an elected five-member Board of Education, operates three buildings with approximately 650 … or increases in property taxes and monitoring the use of unassigned fund balance. Consider cost savings measures …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaTown of Greenport – Town Clerk Operations (2017M-3)
… and did not make disbursements to the Supervisor and State agencies in a timely manner. The Board did not provide … received and remit such moneys to the Supervisor and State agencies in a timely manner as required by law. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3General Brown Central School District – Financial Condition (2014M-216)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … 2014. Background The General Brown Central School District is located in the Towns of Brownville, Hounsfield, Lyme, … City of Watertown in Jefferson County. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Town of Webb Union Free School District – Fund Balance (2016M-140)
… our audit was to review the District’s financial condition for the period July 1, 2012 through November 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $8.8 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140North Salem Central School District – Time and Attendance (2016M-209)
… not establish policies and formal written procedures over payroll timekeeping to ensure that employees’ leave and work …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … purpose. Several municipalities did not comply with all of the statutory requirements, including one municipality … from its parkland alienation transaction to acquire new parkland or make capital improvements as required. …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-1Town of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk/Tax Collector maintained … timely and whether the Board adequately managed the Town’s financial position by adopting realistic budgets, … and timely. The Board did not adequately manage the Town’s financial position by adopting realistic budgets and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-palatine-town-clerktax-collector-and-financial-management-2017m-101Town of Colden – Highway Operations (2017M-127)
… Purpose of Audit The purpose of our audit was to review highway department operations for the period … not keep up-to-date maintenance logs for the department’s fleet of vehicles and equipment. Key Recommendations Ensure that the Superintendent complies with the Town’s procurement policy and General Municipal Law bidding …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127Elmsford Union Free School District – Fixed Assets (2017M-147)
… whether the District properly recorded and accounted for fixed assets for the period July 1, 2015 through March 13, … property for 26 items valued at $144,421. District inventory records of technology assets were inconsistent. Key … controlling inventory and procedures for maintaining fixed asset records. Ensure that all fixed assets with values that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147Orleans County – Sheriff’s Department Inmate and Commissary Accounts (2017M-209)
… Purpose of Audit The purpose of our audit was to examine the Department’s processes and procedures over … 1, 2015 through May 10, 2017. Background Orleans County is located in western New York State and has a population of … County Legislature serves as the policy-making body and is composed of seven elected Legislators. Budgeted …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/orleans-county-sheriffs-department-inmate-and-commissary-accounts-2017m-209Oriskany Central School District – Procurement (2017M-87)
… Purpose of Audit The purpose of our audit was to determine whether the procurement of goods and services …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/oriskany-central-school-district-procurement-2017m-87Village of Old Brookville – Cash Receipts (2015M-286)
… Purpose of Audit The purpose of our audit was to review the Village’s cash receipts practices for the period January 1, 2014 … and depositing cash receipts. Ensure that the Treasurer’s duties are adequately segregated or implement compensating …
https://www.osc.ny.gov/local-government/audits/village/2016/01/15/village-old-brookville-cash-receipts-2015m-286Town of Walton – Justice Court Operations (2021M-72)
… and fees we examined. There were no recommendations as a result of this audit. Background The Town, located in …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72Pocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the … The Pocatello Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reportsState Comptroller DiNapoli Releases School Audit
… New York State Comptroller Thomas P. DiNapoli today announced the following …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-auditIroquois Central School District – Financial Condition (2014M-22)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for the period of July 1, 2009 through November 22, 2013. Background The … Iroquois Central School District is located in the Towns of Aurora, Elma, Lancaster, Marilla and Wales in Erie County …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/iroquois-central-school-district-financial-condition-2014m-22Rocky Point Union Free School District – Financial Condition (2015M-170)
… The Rocky Point Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, … a formal plan stating how much would be set aside in each reserve fund, how each reserve would be funded or when reserve funds would be used. Amounts retained in two of the District’s reserves were excessive. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/rocky-point-union-free-school-district-financial-condition-2015m-170Onondaga Central School District – Nonpayroll Disbursements (2014M-257)
… Purpose of Audit The purpose of our audit was to assess internal controls over nonpayroll disbursements for … approved before they are distributed. Most of the District’s checks are computer-generated with the Treasurer’s electronic signature already imprinted. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/14/onondaga-central-school-district-nonpayroll-disbursements-2014m-257