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Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… Objective Determine whether the Town Supervisor maintained up-to-date accounting records and reports. Key Findings The … Did not make deposits and maintain accounting records in a timely manner. Did not file the Town’s 2016, 2017 and … are required annual financial reports, with our office in a timely manner. Key Recommendations Ensure the financial …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… implemented to minimize the risks associated with the lack of segregation of the Clerk-Treasurer’s duties. The Clerk-Treasurer … or canceled check images to help minimize the risk of unauthorized transactions or other errors or …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. City … certain significant revenue and expenditure projections in the 2020-21 adopted budget are not reasonable and other … several funds that are not balanced or are not reasonable. The city’s tax levy of $6,047,472 also exceeds the allowable …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditsShenendehowa Central School District – Longevity Payments (2023M-165)
… School District (District) officials ensured longevity payments for employees separating from service were accurate, … Key Findings District officials did not ensure longevity payments for employees separating from service were accurate, … District officials did not accurately calculate longevity payments for 26 of the 32 (81 percent) employees that we …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165Raquette Lake Union Free School District - Business Office Operations (2023M-151)
… – pdf] Audit Objective Determine whether the Raquette Lake Union Free School District (District) Board of Education … Determine whether the Raquette Lake Union Free School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023mVillage of Cambridge – Payroll (2015M-74)
… officials established effective internal controls over payroll for the period June 1, 2013 through December 31, … year totaled approximately $1.28 million. Key Findings Payroll duties were not adequately segregated. The Board did … to address the lack of segregation of duties within the payroll process. Ensure that all pay rates and the …
https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74Milford Central School District – Fund Balance Management (2022M-94)
… the Milford Central School District (District) Board of Education (Board) and District officials properly managed … manage fund balance in accordance with statute. As of June 30, 2021, surplus fund balance exceeded the 4 percent … When the projected unused appropriated fund balance of $720,000 is added back, the recalculated surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Wappingers Central School District – Professional Services (2022M-88)
… competition for the procurement of professional services in accordance with the procurement policy. Key Findings … Last sought competition for the architect and attorney in 2012 and 2015, respectively. Key Recommendations Ensure professional services are procured in a competitive manner in accordance with District policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… and motor oil totaling $81,980. Unreimbursed fuel usage by the Plymouth Fire District (District) totaling $7,203. …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16Fire District Information
… [docx] Internal Audit Process for Fire Districts [pdf] What to Expect During a CPA Audit [pdf] Accounting LOSAP Audit and Disclosure … Training Providers For Training Providers: Application to Get Training Course Approved [pdf] Commissioner Training …
https://www.osc.ny.gov/local-government/resources/fire-district-informationHoosic Valley Central School District - Financial Management (2018M-238)
… necessary reserves and reducing property taxes. Review all reserves to determine whether balances are necessary and …
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)
… Background The Pulteney Volunteer Fire Department, located in the Town of Pulteney, Steuben County, is affiliated with …
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)
… District provides the Department with equipment and a fire house and funds the Department’s fire protection service …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Procurement of Electricity and Natural Gas Through Aggregators (2018-MS-5)
… pdf] Audit Objective Assess whether local governments and school districts that utilize aggregators for energy … of Broome, Cortland and Oneida; and North Syracuse Central School District) did not adequately evaluate procurement … of Broome, Cortland and Oneida; and North Syracuse Central School District) spent approximately $2.4 million (67 …
https://www.osc.ny.gov/local-government/audits/city/2019/02/01/procurement-electricity-and-natural-gas-through-aggregators-2018-ms-5Town of Waterford - Town Clerk Collections (2018M-265)
… report - pdf] Audit Objective Determine if collections in the Town Clerk’s (Clerk) office are adequately accounted for, reported and deposited intact, … Determine if collections in the Town Clerks Clerk office are adequately accounted for reported and deposited intact in …
https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-26520-Year Benefit (Section 384-d) – Special 20- and 25-Year Plans
… is: Service as a firefighter or police officer under the 20-year plan; Service as a member or officer of the New … Social Security Law (RSSL). You must separate from service on the last day of the month following the month in which you turn 65. If you are over age 65 when your employer adopts …
https://www.osc.ny.gov/retirement/publications/1517/20-year-benefit-section-384-dState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Brookfield Central School District , Hinsdale Central … and the Marathon Central School District . "In an era of limited resources and increased accountability, it's … Audit Process (Chenango County) The board appointed two of its members to audit claims rather than the entire board …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-school-auditsHomer Central School District – Financial Condition (2013M-306)
… did not ensure budget estimates were reasonable. Over the last five years, the District appropriated a total of almost $3.6 … surpluses and planned use of fund balance over the last 5 fiscal years, the District raised $2.4 million more in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Newark Central School District – Financial Condition and Claims Processing (2016M-267)
… to evaluate the District’s financial condition management and claims auditing process for the period July 1, 2014 … School District is located in the Village of Newark and includes the Town of Arcadia and parts of the Towns of Lyons, Sodus, Palmyra and Marion in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingLyndonville Central School District – Financial Condition (2016M-143)
… capital reserves. There is no evidence that debt reserve has ever been used towards debt service payments since the District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143