Search

Town of Pharsalia – Board Oversight (2018M-59)

… former Town Supervisor (Supervisor) to misappropriate Town funds. The former Supervisor disbursed more than $172,000 …

https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59

Middle Country Public Library – Treasurer (2015M-291)

… Purpose of Audit The purpose of our audit was to review the Library’s … Background The Middle Country Public Library is located in the Town of Brookhaven in Suffolk County. The Library, which is governed by an …

https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291

Mid-Hudson Library System – Procurement (2016M-261)

… regional libraries in Columbia, Dutchess, Greene, Putnam and Ulster counties. The Library System is governed by a … for purchases below the competitive bidding threshold, and purchases of goods and services not subject to competitive bidding, on behalf of …

https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261

Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)

… Supervisor did not ensure all deposits were made intact and in a timely manner. Key Recommendations Ensure the … bookkeeper dedicates sufficient time to perform her duties and require the bookkeeper to maintain accurate, complete and timely accounting records. Periodically review the …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311

Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and controls … nearly $24 million of appropriated fund balance was used to finance operations. District officials did not maintain … inventory records. Key Recommendations Develop procedures to adopt more reasonable budgets to avoid raising more real …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventory

Candor Central School District – School Lunch Operations (2015M-173)

… Purpose of Audit The purpose of our audit was to determine whether District officials are ensuring that meals offered to students are nutritious and prepared in the most … Key Findings The District is serving nutritious meals to its students, but the meals cost more to prepare than the …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173

Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)

… District’s financial software was appropriately limited and monitored for the period July 1, 2013 through November 6, … District is located in the Towns of Alfred, Almond, Ward and West Almond within Alleghany County and the Towns of Hartsville and Hornellsville within Steuben …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-and

Morris Central School District – Financial Operations (2015M-251)

… Background The Morris Central School District is located in the Towns of Laurens, Morris, New Lisbon and Pittsfield in Otsego County. The District, which operates one school …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251

Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)

… accounts. Key Recommendations Develop written procedures for granting, removing and modifying network user account …

https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42

Sodus Central School District – Software Management (2022M-64)

… software on District computers. District officials agreed with our recommendations and have initiated or indicated they …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64

Village of Hancock – Insurance Withholdings (2022M-108)

… of retiree health insurance contributions, resulting in underpayments totaling $19,689. There was no formal …

https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108

Village of Ellenville – Information Technology (2014M-278)

… Purpose of Audit The purpose of our audit was to determine if the Village’s computerized data and assets … Village officials have not restricted users’ access to the financial system based on employee job … has not developed comprehensive policies and procedures to protect critical financial data. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278

Chestertown Fire District – Claims Processing (2016M-387)

… properly authorized and approved prior to payment and for valid District purposes for the period January 1, 2015 through July 31, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $442,000. Key Findings The …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387

Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)

… Volunteer Fire Company Inc Apparent Misappropriation of Funds 2016M91 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriation

Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)

… not billed $95,210 of the $129,538 (73 percent) in tuition to which it was entitled for the 2020-21 through 2022-23 … prepared the tuition bills.  Establish adequate procedures to ensure tuition bills were adequately prepared, calculated and issued to the school districts of origin for all eligible …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billing

Town of Middlebury – Tax Collection Remittance (P1-24-25)

… taxes totaling approximately $912,000 to the Supervisor at least weekly as required by Town Law. The Tax Collector …

https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25

Town of Castile – Tax Collection Remittance (P1-24-23)

… approximately $1.3 million to the Supervisor at least weekly and as required by Town Law. The Clerk made one …

https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23

Town of Covington – Tax Collection Remittance (P1-24-24)

… the Town’s tax collection practices. Town officials agreed with our recommendations and indicated they planned to …

https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0

State Comptroller DiNapoli Releases School Audits

… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … Auditors reviewed the district’s general fund budgets for the 2012-13 through 2014-15 fiscal years and found that … expenditures were less than the budgeted appropriations for each fiscal year. The board overestimated expenditures by …

https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-audits