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State Comptroller DiNapoli Releases State Audits

… report. Several of the strategies the program plans to implement are scheduled to begin with the 2016-2017 school year. State Education … initial audit report. This included implementing controls to prevent the payment of pharmacy claims for quantities of …

https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-audits

May 1998: Accounting Requirements and Program Information for Multi-Modal Transportation Program

… based on the type of project being undertaken. Enterprise funds should capitalize assets and recognize revenue using … of a federally funded project and the amount of municipal funds appropriated for transportation capital projects is not …

https://www.osc.ny.gov/local-government/publications/may-1998-accounting-requirements-and-program-information-multi-modal-transportation-program

State Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced the … totaling approximately $152,000 (22%) were not approved by anyone other than the employee initiating the charge. … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …

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

Town 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, in a timely manner. Key … and the form of payment was not always recorded. Receipts for the 2016 and 2017 real property tax collections and …

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

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

… Determine whether the District procured goods and services in accordance with District policy and procedures. Key … action. Appendix B includes our comments on issues raised in the District’s response letter. … 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

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

… Central School District) spent approximately $391,000 (51 percent) more for natural gas than a potential benchmark …

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

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

… that will actually be used to fund operations. Use surplus funds in a manner that benefits District taxpayers, such as …

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)

… Board did not conduct an annual audit of the Treasurer’s records. The Board did not adopt an annual budget. The Board … the Treasurer. Conduct an annual audit of the Treasurer’s records. Prepare and adopt an annual budget. Adopt a code of …

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)

… 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 … $17,500 of Department funds. Key Findings The Board did not develop and implement internal controls over cash …

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

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

… to examine the District’s controls over financial activity for the period January 1, 2013 through June 30, 2014. … in which it is located. The District’s general fund budget for 2014 totals approximately $420,000. Key Findings The …

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)

… an appropriate cost analysis or considered alternative sites or options prior to entering into a 17.5 year lease for …

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

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

Cincinnatus Fire District Financial Controls 2014M49

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

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

… Purpose of Audit The purpose of our audit was to review the Tax Collector’s process for … Edinburg Common School District is located in the Towns of Edinburg, North Hampton and Day in Saratoga County. The …

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)

… ledgers. Bank reconciliations were performed inadequately for certain accounts and not at all for others. The Supervisor did not provide: Adequate …

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

Iroquois Central School District - Financial Management (2018M-102)

Iroquois Central School District Financial Management 2018M102

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102

Franklinville Joint Fire District – Claims Processing (2017M-141)

… claims for payment did not indicate the number or dollar amounts of claims that were audited and approved for … claims contain sufficient information as to the number and dollar amounts of claims authorized for payment. … …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/22/franklinville-joint-fire-district-claims-processing-2017m-141