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Watkins Glen Central School District - Financial Management (2019M-57)
… of appropriating fund balance that is not needed or used to fund operations. Review reserve balances and develop a plan to reduce balances to reasonable levels in accordance with applicable statutes. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57Town of Yates - Town Supervisor's Records and Reports (2018M-154)
… did not provide: Adequate oversight of the bookkeeper to ensure that records were accurate and up-to-date. The Board with adequate financial reports, leading to the deterioration of the general town-wide’s fund balance, …
https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154Kinderhook Central School District - Procurement (2018M-137)
… not provide documentation that they obtained quotes prior to making three purchases totaling $18,174. District officials were unable to provide documentation supporting their selection of four … the procurement policy annually and make any amendments to keep the policy current. Ensure that compliance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/kinderhook-central-school-district-procurement-2018m-137Springs Union Free School District - Payroll (2018M-222)
… employees received the salaries and accrued leave to which they were entitled. Key Findings Two teacher … Key Recommendations Develop and implement procedures to ensure that employees are paid in accordance with … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222Iroquois Central School District - Financial Management (2018M-102)
… which annually averaged $1.8 million, was not needed to finance operations. The Board and District officials did not transparently budget to fund a capital reserve. The Board did not review all … and appropriated fund balance. Review all reserves to determine whether balances are necessary and reasonable, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… Sufficient compensating controls were not implemented to minimize the risks associated with the lack of segregation … receive or review bank statements or canceled check images to help minimize the risk of unauthorized transactions or … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… Determine whether the Town Supervisor maintained up-to-date accounting records and reports. Key Findings The Town Supervisor: Did not maintain up-to-date records and reports. Completed the 2018 and 2019 … records and reports are complete, accurate and up-to-date and deposit funds received in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Town of Wappinger - Information Technology (2019M-220)
… (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Monitor web and computer … recovery and PPSI, and communicate all adopted IT policies to Town officials, employees and the IT consultant. Town … generally agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… from a $57,650 deficit balance at the end of 2014 to a $202,369 deficit balance of at the end of 2018. The … the requirements General Municipal Law as they relate to conflicts of interest. Town officials agreed with our recommendations and indicated they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222Village of Palmyra - Justice Court Operations (2019M-202)
… provided adequate oversight of the Justice Court (Court) to ensure receipts were collected, deposited, recorded, … old cases recorded in the accounting system dating back to the 1990s, with outstanding held bail and restitution … resolved promptly. Turn over excess or unidentified money to the Village or Justice Court Fund as appropriate. Ensure …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202South Colonie Central School District - Allocation of Personnel Costs (2020M-10)
… teacher center tracing District-related personnel costs to collective bargaining agreements (CBAs) and teacher center personnel costs to supporting teacher center activity records, accrual lists, … working in the Pre-K program by tracing personnel costs to CBAs and payroll records. We found total personnel costs …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… in three of those years, only a fraction was used to finance operations. After adding back the appropriated … fiscal years 2014-15 through 2018-19 ranged from 7 percent to 12.15 percent of the ensuing year’s appropriations, … six reserves, two were not used as intended and appear to be overfunded. Key Recommendations Adopt budgets with …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4The Academy Charter School - Credit Card Expeditures (2019M-80)
… tested, totaling $216,882) had no receipts attached to the claims. 39 receipts in our test, totaling $25,342, were not itemized to show the nature or purpose of the purchase. The Board … recommendations and indicated they have taken, or planned to take, corrective action. …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Town of Dayton - Fund Balance Management (2019M-221)
… plans and written fund balance and reserve fund policies to help guide the budget development process. Outstanding … TW general fund and TW highway fund and establish a plan to eliminate deficit fund balances and ensure that those … agreed with our recommendations and indicated they planned to initiate correction action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… policies and procedures that assign responsibilities to help ensure that fuel and motor oil inventories are used … logs and periodic reconciliations. Ensure access points to fuel pumping systems are unaltered and properly secured. … our findings and recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16Edinburg Common School District – Tax Collection (2016M-233)
… Purpose of Audit The purpose of our audit was to review the Tax Collector’s process for the period July 1, … cash collections but remitted $92,323 in cash collections to the Business Manager for deposit, resulting in a shortage … process, including reviewing cash receipts from the system to determine whether all money reported as collected agrees …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Pulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… Purpose of Audit The purpose of our audit was to assess the Department’s financial controls for the period … Fire District No. 2 and provides fire protection services to the Town. The Department is governed by a seven-member … an annual budget. The Board did not adopt a code of ethics to provide standards of conduct expected of Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls of the Department’s … in Chenango County and provides fire protection services to Plymouth Fire District residents. The District provides … records. The Board did not adopt a code of ethics to provide standards of conduct for Department members. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50State Comptroller DiNapoli Releases Municipal Audits
… by $187,957. However, the council adopted a local law to override the tax levy limit prior to budget adoption and, as such, was authorized to adopt a budget that included a levy in excess of the tax …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Pension Fund Valued at $283.9 Billion at End of First Quarter
… tariffs and a slowing job market,” DiNapoli said. “Thanks to our diverse portfolio and a long-term approach, the Fund is solidly positioned to continue to provide the retirement benefits our state and local …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-pension-fund-valued-283-point-9-billion-end-first-quarter