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Groton Central School District – Financial Management (2014M-288)
… School District is located in the Towns of Dryden, Groton and Lansing in Tompkins County, the Town of Homer in Cortland County and the Towns of Locke and Summerhill in Cayuga County. The District, which is …
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 … with state law, DiNapoli’s office calculated the 2025 inflation factor at 3.30% for those local governments … Property tax levy growth will be capped at 2 for 2025 for local governments that operate on a calendarbased …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-tax-cap-remains-2-percent-2025City of Amsterdam – Treasurer’s Office Collections (2022M-203)
… process and software system were deficient, allowing for 916 unaccounted for receipt numbers. Large unreconciled accounts receivable … charter. The software collection system should account for all receipt numbers. Users’ access to the software …
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)
… filed the District’s required annual update document (AUD) for fiscal years 2021 and 2022 . As of May 10, 2023, the 2021 AUD was 435 days late and the 2022 AUD was nine days late. In addition, two certificates of …
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)
… Mohawk Valley Memorial Auditorium Authority is located in the City of Utica in Oneida County and was established by Section 1942 of New … the adoption of the two procurement policies that were in effect during our audit period or the names of the bidders …
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 Authorities Law to acquire, construct, operate and maintain public water supply and distribution facilities for the benefit of the residents of the Towns of Clifton Park and Malta. The Authority is governed by a five-member Board …
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)
… The Justice was unaware that the Court clerk filed 11 of 15 monthly reports of money collected (73 percent) to the JCF after the due … the code enforcement department did not maintain a record of tickets issued or unissued. In addition, 41 tickets in the …
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)
… Public Library is a school district public library located in the Village of Fairport within the Town of Perinton, … the ensuing year’s budget as of the end of the fiscal year in 2014. Key Recommendations Implement claims audit … source. Develop a plan to use the unexpended surplus funds in a manner that benefits the Library’s taxpayers. …
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 … services that are not required to be competitively bid, in accordance with GML. The Board also did not ensure …
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
… former clerk to justice.” Barnes was initially arrested on Sept. 30 and released on her own recognizance. Since taking …
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)
… of the Dam and the other was for the repair of Goodman Road. We found that the Town properly accounted for the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… the District’s average gasoline and diesel fuel purchases for almost 11 months. We found: The District could have saved … Procure fuel in a competitive manner by bidding for fuel purchases or using OGS contracts. Explore entering … include taxes and unnecessary fees and seek reimbursement for improper charges paid. District officials agreed in part …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19Keene Central School District – Transportation State Aid (2021M-63)
… - pdf ] Audit Objective Determine whether Keene Central School District (District) officials applied for all applicable transportation aid for new bus acquisitions in a timely manner. Key Findings District … a timely manner and were at risk of losing $20,513 for new bus acquisitions. The District did not properly file for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63State Comptroller DiNapoli Releases School District Audits
… Central School District – Transportation State Aid and Debt for Bus Purchases (St. Lawrence County The district … $477,200. During the audit, the business manager prepared and submitted state aid forms for three of these buses. The … (Dutchess County The district did not adequately control and secure its personal, private and sensitive information …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… Key Findings The Assessor did not properly administer forest land, religious and veteran’s real property tax exemptions. Of the 408 forest land, religious and veteran’s real property tax …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81Fair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… to the Village, the Town of Sterling in Cayuga County and the Town of Wolcott in Wayne County. Disbursements for … Key Findings The Treasurer receives all funds, prepares and makes all deposits, pays Department bills and performs all recordkeeping functions with little or no …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityClyde Fire Company – Controls Over Financial Activity (2015M-072)
… Company is a not-for-profit volunteer organization located in the Village of Clyde in Wayne County. The Company is affiliated with the Galen-Clyde Joint Fire District. In 2014, the Company’s revenues were approximately $110,500 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072Ausable Valley Central School District - Medicaid Reimbursements (2018M-189)
… did not document 1,593 scheduled services totaling $54,054 in the special education system (system) as having been … Ensure service providers document all service encounters in the system. District officials generally agreed with our … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-medicaid-reimbursements-2018m-189Internal Control
… Laws, Rules & Regulations Internal Control Act Standards for Internal Control in New York State Government (Current) / Standards for Internal Control in New York State Government (2007) International Standards for the Professional Practice of Internal Auditing The …
https://www.osc.ny.gov/state-agencies/guidance/internal-control