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West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… Objective Determine whether West Hempstead Union Free School District (District) officials established adequate controls …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountFine Fire District – Board Oversight (2023M-81)
… financial activity and ensured appropriate records and reports were maintained. Key Findings District officials did … not: Ensure basic accounting records were maintained, it received written financial reports to manage operations or … records. Develop and adopt realistic budgets, hold public budget hearings, and develop and adopt written multiyear …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Barker Central School District – Payroll (2023M-19)
… or overtime was approved and supported. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Seven employees were paid amounts that were … or District policy. Key Recommendations Adopt a written payroll policy governing the use of overtime and establish …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Rondout Valley Central School District – Fixed Assets (2023M-36)
… [read complete report – pdf] Audit Objective Determine whether Rondout … School District (District) officials properly accounted for and monitored fixed assets. Key Findings District officials did not properly account for and monitor all of the District’s fixed assets. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Company’s … The Company, which provides fire protection services to the residents of the Altona Fire District, is governed by … and checks received totaling $21,181 were not deposited in a timely manner. Company officials did not approve 114 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mComptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Campbell-Savona Central School District – Student State Aid (2024M-79)
… Key Findings District officials did not properly claim a total of $65,953 in potential State aid for special … still be claimed, including: $30,826 if submitted prior to June 30, 2024. Although District officials told us they intended to submit reimbursement claims for the full amount before the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … CFO’s 2022-23 financial records and reports, as required by New York State Village Law (Village Law) Section 4-408, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Avon Central School District – Financial Management (2024M-75)
… Board of Education (Board) and District officials effectively managed fund balance and reserves. Key Findings The Board and District officials did not effectively manage fund balance and reserves. The … District Board of Education Board and District officials effectively managed fund balance and reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75York Fire Department – Controls Over Financial Activities (2014M-112)
… January 1, 2012 through October 30, 2013. Background The York Fire Department is located in the Town of York in Livingston County. The Department contracts with the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014mClifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… Expenditures for 2014 totaled approximately $95,000. Key Findings Department officials have not adopted written … are not returned with the Department’s bank statements. Key Recommendations Adopt written financial procedures to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overSullivan County – Tourism Promotion Services (2014M-61)
… The County’s total 2013 appropriations for all funds were approximately $192.7 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… Purpose of Audit The purpose of our audit was to evaluate the County’s accountability over selected trust … of Otsego is located in central New York State and had a 2010 population of 62,259. The County is governed by an … Board of Representatives. It uses trust and agency funds to account for assets held in a trustee capacity or as an …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Circleville Fire Company – Selected Financial Activities (2013M-391)
… Vice President, Secretary, Financial Secretary, Treasurer and Chaplain. The Company’s expenditures for the audit period … Key Findings The Treasurer was allowed to pay bills and make cash withdrawals without evidence of Company … disbursements only after Company members authorize them and performs monthly bank reconciliations. Maintain accurate, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013mVillage of Dansville – Water and Sewer Operations (2017M-273)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed water and sewer operations for the period June 1, 2013 through … water and sewer appropriations totaled approximately $2.5 million. Key Findings The Board has not provided adequate …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-dansville-water-and-sewer-operations-2017m-273Village of Waterville – Payroll and Time and Attendance Records (2017M-281)
… an elected five-member Board of Trustees. Budgeted general fund appropriations for the 2016-17 fiscal year totaled …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281Norwich City School District - Fund Balance Management (2018M-198)
… structurally balanced budgets based on historical or known amounts and reduce the reliance on fund balance as a … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198Town of Manchester - Board Oversight and Information Technology (2018M-39)
… tracked and billed back to the appropriate fund, resulting in taxpayer inequities. The Board did not adopt information … Discontinue appropriating nonexistent fund balance in the TW general fund and central water district. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39Montezuma Fire District No. 1 - Board Oversight (2018M-54)
… Board provided adequate oversight of District operations to ensure financial activity was properly recorded and … Adequately monitored the Treasurer’s books and records to ensure the timely submission of required reports. … and ensure that all required reports are submitted in a timely manner. Ensure that the Treasurer annually submits …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54Town of Islip Industrial Development Agency – Controls Over Payments in Lieu of Taxes (PILOTs) (2014M-249)
… Agency properly billed, collected and distributed payments in lieu of taxes (PILOT) in a timely manner for the period January 1, 2013 through … recreation facilities. The Agency, which was established in 1974, is located in the Town of Islip and is governed by a …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/10/31/town-islip-industrial-development-agency-controls-over