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Lancaster Central School District – Financial Condition (2016M-101)
… in Erie County. The District, which operates seven schools with approximately 5,700 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Brushton-Moira Central School District – Financial Condition (2015M-340)
… Lawrence County. The District, which operates one school with approximately 800 students, is governed by an elected … the amount of unrestricted fund balance is in compliance with statutory limits. Develop a multiyear financial plan and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340East Meadow Union Free School – Overtime (2022M-118)
… (Department) overtime. Key Findings District officials did not properly approve, monitor and control overtime worked by … employees were paid $194,514 for overtime worked up to 20 days without supervisory approval. District officials … before all overtime was worked; therefore, employees may have worked unnecessary overtime. As a result, the increased …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Rochester Academy Charter School – Purchasing (2013M-144)
… our audit was to review the School’s purchasing practices for the period July 1, 2011, to March 1, 2013. Background The … in the City of Rochester, in Monroe County. The oversight for school operations is provided by the Board of Trustees … totaling $320,000 to determine if the disbursements were for school purposes, properly supported by a detailed …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Lynbrook Union Free School District – Special Programs (2016M-45)
… million. Key Findings The concentration of cash custody and recordkeeping duties gives the Director substantial … pertaining to the playground program were incomplete and inaccurate. Checks for the summer driver’s education … deposited in a timely manner. Key Recommendations Develop and adopt written policies and procedures for collecting, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over cafeteria … The Lisbon Central School District is located in the Towns of Lisbon, Madrid and Waddington and the City of Ogdensburg …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Watertown City School District – Financial Condition (2016M-85)
… County. The District, which operates eight schools with approximately 4,000 students, is governed by an elected … the District’s unassigned fund balance is in compliance with statutory limits and reduce the amount of fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85Brushton-Moira Central School District – Tuition Billing (2023M-158)
… billed or underbilled $40,803 of the $71,192 (57 percent) in tuition it was entitled to and billed and collected $12,452 in tuition it was not entitled to for the 2019-20 through …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158Groton Central School District – Financial Management (2014M-288)
… Budgeted appropriations for the 2014-15 fiscal year are approximately $18.8 million. Key Findings Unassigned fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288DiNapoli: Tax Cap Remains at 2% for 2025
… Property tax levy growth will be capped at 2% for 2025 for local governments that operate on a calendar-based … fiscal year, according to data released today by State Comptroller Thomas P. DiNapoli. This figure affects tax … for a fourth consecutive year," DiNapoli said. “The rate of inflation has decreased since the highs of 2022, but local …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-tax-cap-remains-2-percent-2025City of Amsterdam – Treasurer’s Office Collections (2022M-203)
… [read complete report – pdf] Audit Objective Determine whether the City of … process and software system were deficient, allowing for 916 unaccounted for receipt numbers. Large unreconciled accounts receivable …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Town of Tompkins Fire District – Board Oversight (2023M-33)
… in the District’s accounting records.The CDs date back to at least 2014 and were automatically renewed each year. … financial duties or provide increased oversight to mitigate the risk. Annually audit the Treasurer’s records. … our findings and have initiated or indicated they plan to initiate corrective action. … town tomplkins fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… audit was to assess the Authority’s purchasing procedures for the period January 1, 2014 through June 30, 2015. … during our audit period did not provide adequate guidance for purchases when competitive bidding was not required. Key … Ensure that complete and accurate minutes are kept for all Board proceedings; accept and approve only those …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304Clifton Park Water Authority – Water Charges (2015M-247)
… public benefit corporation that was established in 1990 under New York State Public Authorities Law to … the billing registers. Cash collections were not deposited in a timely manner or properly secured prior to deposit. The … and exception reports. Ensure that cash is deposited in a timely manner and is physically secured prior to …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Village of Poquott – Justice Court Operations (2019M-214)
… or unissued. In addition, 41 tickets in the 2017 sequence with estimated fines and fees totaling approximately $5,900 … reconciliations (which are currently not being prepared) with documentation or reviewing receipts and reports. Ensure … issued and unissued tickets. Village officials disagreed with certain aspects of our findings, but indicated they have …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214Fairport Public Library – Financial Management (2014M-354)
… Purpose of Audit The purpose of our audit was to review the Library’s financial management for the period … policies. Unrestricted fund balance has increased to 64 percent of the ensuing year’s budget as of the end of … Key Recommendations Implement claims audit procedures to ensure that the Board audits and approves all claims for …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Commack Public Library District – Selected Financial Operations (2015M-132)
… Background The Commack Public Library District is located in the Town of Huntington in Suffolk County and serves over 15,000 patrons. The … with GML. The Board also did not ensure disbursements from the Director’s discretionary fund were made in …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132DiNapoli: Clerk Admits Writing Nearly $5,000 in Village Checks for Herself
… public funds for her personal use. Her thefts were brought to light during an audit and investigation by State … Gumo in Delhi Town Court that she issued four checks to herself from December 2017 to October 2018. She pleaded guilty to petit larceny, a …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-clerk-admits-writing-nearly-5000-village-checks-herselfTown of Grafton – Internal Controls Over Claims Auditing (2013M-133)
… 31, 2012. Background The Town of Grafton is located in Rensselaer County. An elected five-member Town Board, … did not ensure that detailed claims audit procedures were in place to enable it to perform a proper and thorough audit in a timely manner. As a result, claims totaling more than …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133Town of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)
… was created on October 21, 1976, has 349 parcels which are assessed a special district tax to pay for the District’s …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60