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Town of Cortlandville – Fuel Purchases (2012M-171)
… the use of a variety of vehicles and machines all fueled by diesel or unleaded gasoline. The Town receives a fleet discount by purchasing fuel from a national gas station chain. During our audit period the Town’s fleet of …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… Board, nor the Treasurer, provided oversight to compensate for these incompatible duties . As a result: Sixty-one of … members, despite there being no authority in Village Law for the Clerk and Board members to sign checks in the absence … by the certified public accountant (CPA) firm retained for the 2019-20 and 2020-21 fiscal years. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Accounts Payable Advisory No. 21
… Guidance: This advisory is to inform Business Units of new guidelines for referencing a Master Contract ID on a voucher. As stated … one invoice on each voucher. Prior to creating a voucher, the vendor must provide the Business Unit with a proper …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contractsOneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… Budgeted appropriations for 2015 totaled approximately $392 million. The County Department of Social Services is …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mTown of Marbletown – Financial and Capital Planning (2017M-234)
… Purpose of Audit The purpose of our audit was to determine if the Board established multiyear financial and … capital plans as well as a fund balance and reserve policy to adequately address the Town’s operational and capital needs for the period January 1, 2016 through June 26, 2017. …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234City of Yonkers – Payroll (2017M-212)
… of Audit The purpose of our audit was to determine whether City officials established adequate internal controls over … July 1, 2015 through February 14, 2017. Background The City of Yonkers is located in Westchester County and has a population of approximately 200,800. The City is governed by an elected seven-member City Council. …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212Gowanda Central School District – Financial Management (2016M-368)
… Purpose of Audit The purpose of our audit was to review the District's financial management practices for the period July 1, 2013 through September 1, 2016. … The District did not use any appropriated fund balance to finance operations, resulting in unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Gilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… Key Findings District officials did not keep their inventory list up-to-date when computers were deployed to various … to the individual responsible for maintaining the inventory list as items are acquired, moved from one location …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesPlainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… Bethpage Central School District is located in the Town of Oyster Bay, Nassau County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mTown of Cheektowaga – Credit Card Purchases (2017M-18)
… Not all cardholders attached the required purchasing log to their credit card statements when submitting their …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Town of Aurora - Real Property Acquisition and Sale (2018M-64)
… adequate process to purchase and sell real property in the most cost beneficial manner. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Cattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for evaluating, approving and monitoring projects for the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-communityState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Town of Guilford – Budgeting … realistic budgets. Estimated revenues were underestimated and appropriated fund balance was not used, resulting in unrestricted fund balance in the general and highway funds that exceeded the town’s fund balance …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0Fire Safety (2015-MS-1)
… responsible for Uniform Code enforcement with respect to school districts and boards of cooperative education service …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1Background Checks at Municipal Youth Programs (2012-MS-5)
… complete report - pdf] We also released 8 letter reports to the following: Towns of Amherst [pdf] , Clifton Park [pdf] … required by State law or regulation for individuals who have contact with children in camps, childcare programs, and … against the Division of Criminal Justice Services’ Sex Offender Registry and other resources. Two municipalities …
https://www.osc.ny.gov/local-government/audits/city/2013/01/25/background-checks-municipal-youth-programs-2012-ms-5Village of Avon - Board Oversights and Professional Services (2018M-30)
… professional services. Village officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30Sullivan County – Time and Attendance (2017M-55)
… were 174 workdays when the Director of Probation did not log in to his work computer and did not charge leave. Some …
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55City of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)
… whether cash receipts from the Community Activity Center were properly accounted for during the period January … totaled approximately $1.55 million and Community Activity Center cash receipts totaled $196,000. Key Findings City … officials need to improve controls over Community Activity Center cash receipts. Key Recommendations Provide adequate …
https://www.osc.ny.gov/local-government/audits/city/2017/12/22/city-sherrill-payroll-and-community-activity-center-cash-receipts-2017m-228Uniondale Union Free School District – Procurement (2016M-195)
… Purpose of Audit The purpose of our audit was to assess the District’s procurement procedures for the period July 1, … items and pricing on the invoices matched the contracts or cooperative bids. Not all purchases were made with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195Whitehall Central School District – Internal Controls Over Payroll (2013M-159)
… the period July 1, 2011, to March 31, 2013. Background The Whitehall Central School District is located in Washington … Whitehall Central School District Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013m