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Rhinecliff Fire District – Board Oversight (2024M-154)
… District’s financial activities are adequately accounted for and reported. Specifically, the Board did not … required Annual Financial Reports (AFR) were filed for the past 15 years. The 2009 AFR is almost 6,000 days … Develop and adopt policies, procedures and plans for the District’s financial operations. Ensure an annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… water customers may have been unnecessarily burdened with unneeded overtime costs and higher pension costs associated with pensionable overtime earnings. For the period June 1, … being charged to ratepayers. Village officials agreed with our findings and recommendations and indicated they have …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Merrick Union Free School District – Financial Management (2024M-64)
… Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and reserves. Although the Board and District officials reduced surplus fund balance from 19 percent at June 30, 2015 to 8 percent as …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… complete report – pdf] Audit Objective Determine whether the Town of Pittsfield’s (Town) Town Supervisor (Supervisor) … up-to-date accounting records and reports. Key Findings The Supervisor did not maintain complete, accurate and … Determine whether the Town of Pittsfields Town Town Supervisor Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Town of Gorham – Budgeting (2023M-181)
… in the TW general fund as of December 31, 2022. Budget transfers were made at year end, rather than as necessary … Use historical trends and/or other known factors to develop and adopt annual budgets that contain more … a manner that benefits Town taxpayers. Make timely budget transfers so that budget line items are not over expended. …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181City of Watervliet – Financial Condition (2017M-230)
… on a regular basis, and accounting records did not agree with annual financial reports. Key Recommendations The … financial records. The Director should provide the Council with quarterly budget status reports and cash flow …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230Farmingdale Union Free School District – Financial Condition (2016M-235)
… our audit was to review the District’s financial condition for the period July 1, 2014 through February 29, 2016. … Board of Education. The District’s budgeted appropriations for the 2015-16 fiscal year were approximately $157.4 million. Key Findings The Board adopted budgets for fiscal years 2011-12 through 2014-15 that appropriated a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… elementary education for approximately 300 students in the fifth through the eighth grades. The School’s budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256Copenhagen Central School District – Financial Condition (2016M-142)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … Copenhagen Central School District is located in the Towns of Champion, Rutland and Watertown in Jefferson County and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Schroon Lake Central School District – Financial Condition (2014M-145)
… July 1, 2010 through July 31, 2013. Background The Schroon Lake Central School District is located in the Towns of Schroon Lake and North Hudson in Essex County and the Town of Chester … Schroon Lake Central School District Financial Condition 2014M145 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Onteora Central School District – Information Technology (2015M-92)
… Purpose of Audit The purpose of our audit was to determine whether the District’s IT assets were adequately … Key Recommendations Adopt policies and procedures related to computer security, disaster recovery and disposal of … needs and expectations and specifies the level of service to be provided by the network support specialists. Establish …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… and two were not implemented. The District’s purchasing policy does not include detailed guidance for procuring goods … duties. The District’s property sale and disposal policy does not contain any specific procedural guidance. Key Recommendations Update the purchasing policy and procedures. Appoint an independent claims auditor …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseVillage of Morris – Fund Balance (2017M-58)
… purpose of our audit was to evaluate the Village’s fund balance management for the period June 1, 2015 through … Key Findings Over the last three years, the general fund balance increased by 42 percent to $338,000, or 159 percent of actual expenditures, and the water fund balance increased by 58 percent to $238,700, or 240 percent …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58City of Yonkers – Information Technology (2017M-86)
… Background The City of Yonkers is the fourth largest city in New York State, with a population of more than 200,000. … or restore critical operations as quickly as possible in the event of a disaster. The plan should be distributed to …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Village of Richfield Springs – Justice Court (S9-14-1)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported … is not reporting potential traffic violation offenders to the State’s Department of Motor Vehicles (DMV) in a timely … the DMV pending-ticket log with caseload activity to ensure that tickets are properly reported, as paid or …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1Sagaponack Common School District - Fund Balance Management (2018M-53)
… balance. Key Findings Unrestricted fund balance increased to $1.04 million as of June 30, 2017, or 61 percent of the … historical trends or other known factors. Review reserves to determine whether the balances restricted are necessary … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comment on …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53State Comptroller DiNapoli Releases School District Audits
… were issued. Broadalbin-Perth Central School District – Online Banking (Fulton County and Montgomery County) The … online banking transactions. Officials did not adopt a comprehensive online banking policy. Officials also did not … were allowed to access nonbusiness websites prohibited by the policy. In addition, information technology security …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0Byron-Bergen Central School District - Procurement (2018M-157)
… always obtaining or documenting price quotes as required by the purchasing policy. Key Recommendation Ensure that … the necessary number of competitive quotes as required by the purchasing policy. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/byron-bergen-central-school-district-procurement-2018m-157Comptroller DiNapoli Releases State Audits
… following audits have been issued: Development Authority of the North Country (DANC): Oversight of Procurements and … required, the authority documented their multiple efforts to collect any past due accounts, and referred to the Office … NYSERDA's accounts receivable balance was attributable to a deferred collection schedule established in October 2011 by …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases School & Municipal Audits
… December 2022 to official misconduct. As part of his plea, he resigned from his position and was sentenced to a one-year … in health insurance appropriations; this appropriation is $3.4 million, or 43%, more than the $7.9 million projected …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-school-municipal-audits