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Town of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … Key Findings The Board did not establish adequate controls to ensure that financial activity was properly recorded and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsAttica Central School District – Financial Management (2016M-127)
… of Alexander and Darien in Genesee County; and the Town of Wales in Erie County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Shelter Island Union Free School District –Financial Condition (2014M-132)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Island Union Free School District is located in the Town of Shelter Island in Suffolk County. The District is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… Oysterponds Union Free School District Financial Management Check Signing and Information Technology …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingNiagara Charter School – Student Enrollment and Billing (2013M-294)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and billing processes for … to ensure accurate billings to the school districts of residence. Consider using only one software program to … report data for student billings. Periodically verify the residence of students and require a student who moves to …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Germantown Central School District – Financial Management (2013M-230)
… audit was to evaluate the District’s financial management for the period July 1, 2011 through May 3, 2013. Background … The Germantown Central School District is located in Columbia County. The District is governed by a Board of … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were approximately $13.7 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Comptroller DiNapoli Releases Municipal Audits
… Activities (Nassau County) District officials did not enforce certain collective bargaining agreement … employees $9,127 in holiday bonus pay to which they were not entitled and overpaid one employee $4,928 for unused sick … progress in improving its financial condition, it did not completely implement the recommendations in a March 2015 …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0Caledonia-Mumford Central School District – Financial Management (2024M-101)
… School District (District) Board of Education (Board) and District officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage fund balance, the difference between revenues and expenditures accumulated over time. As a result, the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… not adequately performed, the Board and District officials run the risk that necessary fire protection and emergency …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… policies for disbursing restitution money retained in a victims’ trust fund, Department officials have not disbursed … with the policy. As of July 2013, the balance in the victims’ trust fund totaled $130,707; this excessive balance precludes many crime victims of unsatisfied restitution orders from receiving the …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsVillage of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… Felony) and was sentenced to three to nine years in State prison in August 2024. As part of her sentence, the former Clerk-Treasurer was required to forfeit her monthly public pension. This sentence represents the first time a public official in New …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Saugerties Central School District – Extra-Classroom Activities (2017M-77)
… District is located in the Towns of Saugerties, Ulster and Woodstock in Ulster County. The District, which operates … documentation for cash receipts totaling $127,553, and district officials do not have adequate assurance that … was not collected or remitted to the central treasurers and the annual sales tax returns were not filed with the New …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… to review the District’s financial management practices for the period July 1, 2012 through May 5, 2016. Background … The Canisteo-Greenwood Central School District is located in the Town of Andover in Allegany County and the Towns of … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $22.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… were not remitted to the central treasurer and adequate profit and loss statements showing fundraising profitability … to her for deposit and that student treasurers complete profit and loss statements in a timely manner to determine …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraLaurens Central School District – Budgeting and Reserves (2013M-135)
… to review the District’s budgeting practices and reserves for the period July 1, 2011, to March 7, 2013. Background The Laurens School District is located in Otsego County. The District is governed by the Board of … five elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $8,626,984. Key Finding The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Comptroller DiNapoli Releases School Audits
… District – Financial Management (Monroe County) The board did not adopt realistic budgets based on historical or known …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0Monitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit report, Monitoring of Medicaid Payments for Nursing Home Bed Reserve Days … Determine extent of implementation of 3 recommendations included in our initial audit report …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/monitoring-medicaid-payments-nursing-home-bed-reserve-days-followIV.5.B Bond and Debt Proceeds – IV. Accounting Codes - Uses and Descriptions
… are used to offset future interest payments. 36432 Discount on Bonds Issued Discount (bond sale price is lower than par value) received …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5b-bond-and-debt-proceedsVillage of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… the Clerk-Treasurer and established internal controls over water operations for the period June 1, 2012 through February … an elected Mayor. Budgeted appropriations for the general, water and sewer funds for the 2013–14 fiscal year are … officials do not have procedures for reconciling the water produced by the Village’s water system with the water …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… internal controls over selected Town financial operations for the period January 1, 2011, to September 30, 2012. … proper. Ensure there is an adequate segregation of duties for vendor payments or institute compensating controls. …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186