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Wappingers Central School District – Professional Services (2022M-88)

… complete report - pdf] Audit Objective Determine whether Wappingers Central School District (District) officials … Determine whether Wappingers Central School District District officials sought …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88

Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)

… for, secured and properly procured fuel and motor oil inventories.  Key Findings  Officials did not adequately … account for, secure or properly procure fuel and motor oil inventories. Had officials properly administered these … We identified:  Unaccounted for diesel, gasoline and motor oil totaling $81,980. Unreimbursed fuel usage by the Plymouth …

https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16

Town of Waterford - Town Clerk Collections (2018M-265)

… (Clerk) office are adequately accounted for, reported and deposited intact, in a timely manner. Key Findings The … Deposit Clerk fees intact. Adequately support collections and the form of payment was not always recorded. Receipts for the 2016 and 2017 real property tax collections and documentation to …

https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265

Springs Union Free School District - Payroll (2018M-222)

… teacher assistants were not paid in accordance with their collective bargaining agreement (CBA). Nearly 53 percent of leave used by 33 … not supported by a required planned absence request form. Vacation and sick leave balances for 11 of 33 employees …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222

Hoosic Valley Central School District - Financial Management (2018M-238)

… complete report - pdf] Audit Objective Determine whether District officials effectively managed the District’s financial condition. Key Findings The Board … million or 11.3 percent from 2015-16 through 2017-18. The District’s recalculated unrestricted fund balance ranged …

https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238

Pulteney 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-financial

Plymouth Volunteer Fire Department – Missing Funds (2014M-50)

… December 3, 2013. Background The Plymouth Volunteer Fire Department, which is governed by a Board consisting of … Plymouth Volunteer Fire Department Missing Funds 2014M50 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50

Procurement of Electricity and Natural Gas Through Aggregators (2018-MS-5)

… are ensuring they are procuring electricity and natural gas at the lowest prices. Key Findings Five of seven units … received the lowest prices for electricity and natural gas. Five units (City of Albany; Counties of Broome, Cortland … spent approximately $391,000 (51 percent) more for natural gas than a potential benchmark we identified. Key …

https://www.osc.ny.gov/local-government/audits/city/2019/02/01/procurement-electricity-and-natural-gas-through-aggregators-2018-ms-5

Kinderhook Central School District - Procurement (2018M-137)

Determine whether the District procured goods and services in accordance with District policy and procedures

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/kinderhook-central-school-district-procurement-2018m-137

Fire District Information

… to Expect During a CPA Audit [pdf] Accounting LOSAP Audit and Disclosure Accounting Bulletin [pdf] Accounting and Reporting Manual for Fire Districts [pdf] Filing an … for Fire District Commissioners: Adopted Rules and Regulations for Implementing New Training Requirements …

https://www.osc.ny.gov/local-government/resources/fire-district-information

Cincinnatus Fire District – Financial Controls (2014M-49)

… Purpose of Audit The purpose of our audit was to determine whether the Board established … and that District moneys were safeguarded for the period of January 1, 2012 through December 16, 2013. Background The …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49

Candor Fire District – Controls Over Financial Activities (2014M-268)

… Purpose of Audit The purpose of our audit was to examine the District’s controls over financial activity … $420,000. Key Findings The Treasurer’s budget-to-actual reports did not include revenues or a complete … trail beginning with the initial point of cash collection to show the amounts the Treasurer received. Key …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268

Wyoming County – Selected Financial Activities (2015M-94)

… or contracts for insurance coverage. County officials have not adopted comprehensive written cash receipts policies …

https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94

Iroquois 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-102

Edinburg Common School District – Tax Collection (2016M-233)

Edinburg Common School District Tax Collection 2016M233

https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233

Town of Yates - Town Supervisor's Records and Reports (2018M-154)

… (Supervisor) maintained adequate financial records and reports. Key Findings The Town’s financial records and reports were not adequate: The bookkeeper maintained two … were performed inadequately for certain accounts and not at all for others. The Supervisor did not provide: …

https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154

Village of Afton – Board Oversight (2018M-28)

Village of Afton Board Oversight 2018M28

https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28

State Comptroller DiNapoli Releases Municipal Audits

… equipment as planned. Village of Ossining – Parking Ticket Collections (Westchester County) The board has not developed or implemented any parking ticket collection policies. Although village officials … records of disbursements and receipts or running cash balances for the department and squad accounts. City of …

https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-1

State Comptroller DiNapoli Releases School District Audits

… the district was unaware its fuel card vendor began to assess a high-credit risk fee in March 2019. East … (Rensselaer County) District officials developed a process to account for leave accruals and a system over payments for … County) Although district officials restricted access to the student information application, they did not …

https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-audits

State Comptroller DiNapoli Releases Municipal Audits

… were issued. Binghamton Housing Authority – Oversight of Financial Operations (Broome County) The board and director did not provide adequate oversight of financial operations. The board did not adopt written … properly administered; all nine users had access to all of the financial modules in the system and a user could make …

https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-audits