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Madrid-Waddington Central School District – Financial Condition (2015M-347)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, … in the Towns of Lisbon, Louisville, Madrid, Potsdam and Waddington in St. Lawrence County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347Liberty Central School District – Financial Operations (2016M-25)
… Thompson in Sullivan County. The District, which operates two schools with approximately 1.625 students, is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25Elmont Union Free School District – Financial Condition (2017M-82)
… December 31, 2016. Background The Elmont Union Free School District is located in the Town of Hempstead in Nassau … not used to fund District operations. … Elmont Union Free School District Financial Condition 2017M82 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/elmont-union-free-school-district-financial-condition-2017m-82Westminster Community Charter School – Procurement of Professional Services (2016M-375)
… Purpose of Audit The purpose of our audit was to review the School's procurement and monitoring processes and procedures … Background The purpose of our audit was to review the School's procurement and monitoring processes and procedures …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/12/30/westminster-community-charter-school-procurement-professional-servicesVillage of Canajoharie – Procurement (2015M-36)
… Purpose of Audit The purpose of our audit was to review the Village’s procurement practices for the period June 1, 2013 through … 31, 2014. Background The Village of Canajoharie is located in the Town of Canajoharie in Montgomery County, and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… activity was properly recorded and reported and that District money was safeguarded for the period January 1, 2015 … through December 27, 2016. Background The Kenilworth Fire District No. 2 is a district corporation of the State, …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Town of LaGrange – Financial Management (2023M-139)
… complete report – pdf] Audit Objective Determine whether the Town of LaGrange (Town) Board (Board) developed a multiyear … a multiyear financial plan or manage general fund balance in accordance with Town policy. As of December 31, 2022, the …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139Comptroller DiNapoli Releases State Audits
… been issued: State Education Department (SED): Whitestone School for Child Development, Compliance with the … of New York (CUNY): Time and Attendance Practices for Public Safety Staff (2013-S-65) Inadequate internal controls over time and attendance for public safety officers were identified. The overtime process …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-municipal-auditsNew GASB Standards
… New York State will implement Governmental Accounting … Other Implementation Considerations (Video) KPMG Fixed vs. Variable Payments (Video) KPMG Reasonably Certain …
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standardsProcurement of Electricity and Natural Gas Through Aggregators (2018-MS-5)
… Oneida; and North Syracuse Central School District) did not adequately evaluate procurement options or make benchmark comparisons to ensure they received the lowest prices for electricity and … Recommendation Evaluate procurement options and compare to potential benchmark rates to help ensure the lowest …
https://www.osc.ny.gov/local-government/audits/city/2019/02/01/procurement-electricity-and-natural-gas-through-aggregators-2018-ms-5Hoosic Valley Central School District - Financial Management (2018M-238)
… actually be used to fund operations. Use surplus funds in a manner that benefits District taxpayers, such as funding … are necessary and reasonable and use excess amounts in accordance with applicable statutes and in a manner that benefits taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Pulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… Purpose of Audit The purpose of our audit was to assess the Department’s financial … Pulteney Volunteer Fire Department, located in the Town of Pulteney, Steuben County, is affiliated with the Pulteney …
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 … by a Board consisting of four officers, is located in Chenango County and provides fire protection services to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Springs Union Free School District - Payroll (2018M-222)
… Union Free School District (District) employees received the salaries and accrued leave to which they were entitled. … request leave and periodic review and reconciliation of the records. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222Kinderhook Central School District - Procurement (2018M-137)
… Findings District officials properly sought competition for 10 purchases totaling $1.2 million that exceeded General …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/kinderhook-central-school-district-procurement-2018m-137Town of Waterford - Town Clerk Collections (2018M-265)
… and 2017 real property tax collections and documentation to substantiate the date real property taxes were received … manner. Maintain payment stubs and postmarked envelopes to support real property tax payments. Except as specified in … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comments …
https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265Cincinnatus Fire District – Financial Controls (2014M-49)
… and separate from the Town of Cincinnatus, is located in Cortland County and is governed by a five-member Board of … that the annual financial reports are submitted to OSC in a timely manner. Ensure that the Treasurer’s records are audited annually, in a timely manner. … Cincinnatus Fire District Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Bay Shore Fire District – Time and Attendance Records (2017M-264)
… Purpose of Audit The purpose of our audit was to determine whether District … adequate time records to ensure employees received the pay and accrued leave to which they were entitled for the period … a district corporation of the State, distinct and separate from the Town of Islip in Suffolk County and provides …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Edinburg Common School District – Tax Collection (2016M-233)
… Purpose of Audit The purpose of our audit was to review the Tax Collector’s … is located in the Towns of Edinburg, North Hampton and Day in Saratoga County. The District is governed by an … tax collection process, including reviewing cash receipts from the system to determine whether all money reported as …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233