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Town of Davenport – Financial Operations (2013M-62)
… the Town. The Town’s annual budget for the 2013 fiscal year is $1,143,925. Key Findings We identified discrepancies …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62Comptroller DiNapoli Releases Municipal Audits
… officials, however, do not generate and review audit trail reports. Village of Old Brookville – Cash Receipts …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… card company electronically debited the payments directly from the District’s bank account. The District does not have a written disaster recovery plan. The Treasurer has administrative rights in the … auditor to do so. Adopt a formal written disaster recovery plan. Assign the Treasurer only those user permissions that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andRichford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… complete report – pdf] Audit Objective Determine whether the Richford Fire District (District) Board of Commissioners (Board) established adequate long-term … oversight over financial operations. Key Findings The Board did not establish adequate long-term capital and …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Caledonia-Mumford Central School District – Financial Management (2024M-101)
… [read complete report – pdf] Audit Objective Determine whether the … money that should be returned to the general fund. For example, officials increased the unemployment reserve to … three years and sufficient to fund applicable expenditures for about 500 years. District officials overstated the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… – pdf] Audit Objective Determine whether the Village of Addison (Village) Clerk-Treasurer properly deposited, … to perform these acts without detection because the Board of Trustees (Board) failed to fulfill its fiscal … provide oversight and segregate the duties of the former Clerk-Treasurer (see Village of Addison – Board …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Town of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial … activity is properly recorded and reported and that District moneys are safeguarded for the period January 1, 2012 through July 8, 2013. Background The District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsOpinion 96 - 14
… of Interest (purchases from hardware store owned by college trustee) CONFLICTS OF INTEREST -- Approval of … (consideration $100 or less) -- Purchases and Sales (community college purchasing from hardware store owned by … §§801, 802(2)(e): A member of the board of trustees of a community college would have a conflict of interest …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Opinion 88-29
… (52 AD2d 198, 382 NYS2d 198). The Court of Appeals reversed the Appellate Division decision, however, holding …
https://www.osc.ny.gov/legal-opinions/opinion-88-29Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… The College’s operating expenditures for the 2013-14 year were approximately $29.5 million. Key Findings Cash …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedLiverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… Library officials accurately accrued and correctly paid employees for earned compensatory time and vacation leave. … review leave accrual records for full-time and part-time employees for compliance with applicable CBA terms and, if … financial operations and whether officials accurately paid employees for leave time …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126Eldred Central School District - Financial Condition (2018M-138)
… fund balance to fund recurring expenditures. As of June 30, 2017, the District’s unrestricted fund balance was less than 0.5 percent of 2018 appropriations. The District’s unrestricted fund balance had been completely exhausted as of June 30, 2018. The school lunch fund relies heavily on …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138Canton Central School District - Claims Audit Process (2018M-186)
… approved prior to payment. Key Findings The claims auditor did not review the detailed, supporting documentation for all 17 health insurance claims paid during the audit period totaling over …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Town of Maryland - Financial Management (2018M-121)
… fund balance in the general and highway funds increased by $450,000 and, as of December 31, 2017, was 83 percent of …
https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121Solvay Union Free School District – Payroll (2017M-257)
… Purpose of Audit The purpose of our audit was to determine whether District officials ensured the accuracy of compensation paid and benefits provided to employees for the period July 1, 2015 through January 30, … premiums. Key Recommendations Implement review procedures to ensure benefits are accurate. Consider directing the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257Miller Place Union Free School District – Check Signing (2017M-76)
… Treasurer does not maintain custody of his signature flash drive. While the Board has authorized the District Clerk to … the District Clerk does not have her own signature flash drive. Key Recommendations Amend the authorized signature … the Treasurer to maintain custody of his signature flash drive. Ensure that anyone authorized to sign checks in the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76Oceanside Union Free School District – Monitoring Internet Use (2022M-195)
… such as shopping, entertainment, personal email, online gaming and social networking, in violation of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195Greece Central School District – Retiree Health Insurance (2016M-54)
… District’s records and procedures for providing retiree health insurance benefits for the period July 1, 2014 through … written policies or procedures to monitor retiree health insurance eligibility. Health insurance invoices did not contain supporting enrollee …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54Dutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)
… fund budgeted appropriations for the 2015-16 fiscal year totaled approximately $67.4 million. Key Findings BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213Village of Potsdam – Financial Condition (2017M-61)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively … 1, 2015 through November 30, 2016. Background The Village of Potsdam is located in the Town of Potsdam in St Lawrence … Village of Potsdam Financial Condition 2017M61 …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-potsdam-financial-condition-2017m-61