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Village of Clayville – Board Oversight (2015M-115)
… Key Findings The Clerk-Treasurer did not make deposits on a timely basis. The Board did not audit claims prior to …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115Town of Ephratah – Accounting Records and Reports (2022M-138)
… Town Supervisor (Supervisor) maintained complete, accurate and timely financial records and reports. Key Findings In 2017, OSC issued an audit report … that included findings that the Town’s accounting records and reports were incomplete, inaccurate and could not be …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the Company’s financial activities for the period January …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesEden Central School District – Capital Project Management (2024M-83)
… whether the Eden Central School District (District) Board of Education (Board) and District officials provided sufficient oversight of and managed the District’s 2022 capital project (project) … in the project proposition or subsequently communicated to voters. As a result, voters were not afforded the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83Town of Volney – Financial Operations Oversight (2024M-93)
… of financial operations. As a result, the Town may have levied more taxes than necessary. Specifically: The … maintain financial accounting records or present records to the Board for audit as required by New York State Town Law … (Town Law), Section 123. As a result, the Board was unable to monitor the Town’s overall finances or conduct required …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did … the results of the Village’s fiscal activities to the public, as required by GML Section 30 and Village Law Section … oversight resulted in a lack of transparency with the public regarding the Village’s fiscal activities. …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11Town of Butler – Financial Management (2024M-119)
… fund balance policy. As a result, the Board’s ability to properly manage the Town’s fund balance was impaired. The … on the 2023 Annual Financial Report (AFR), required to be filed with the Office of the New York State Comptroller … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119State Comptroller DiNapoli Releases Audits
… (Preschool Special Education Audit Initiative) – Williamsburg Infant & Early Childhood Development Center, … – Compliance with the Reimbursable Cost Manual (2021-S-22) Williamsburg, a New York City-based not-for-profit … 3 and 5 years. For the 3 fiscal years ended June 30, 2019, Williamsburg reported approximately $11 million in …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-auditsTown of Fort Covington - Justice Court Operations (2018M-234)
… and intact. Key Findings Justice Wilbanks made 83 percent of bank deposits from three to 67 days late. The Justices’ … balances exceeded known liabilities by a combined total of $4,728 as of April 30, 2018. The Justices did not maintain accurate …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/01/25/town-fort-covington-justice-court-operations-2018m-234Town of Holland - Real Property Tax Exemptions (2018M-232)
… were not properly supported by adequate documentation. The Assessor allowed what appear to be ineligible agricultural woodland exemptions totaling … retain this documentation. Periodically monitor exemptions to ensure they comply with State or local laws. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Greenburgh-North Castle Union Free School District - Financial Management (2018M-108)
… The District’s financial recovery may be impacted due to decreased enrollment, resulting in decreased revenues. … Key Recommendations The Board should monitor the budget to ensure that expenditures do not exceed revenues. District … agreed with our recommendations and indicated they plan to initiate corrective action. … GreenburghNorth Castle Union …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/greenburgh-north-castle-union-free-school-district-financial-managementBrighter Choice Charter School for Boys - Payroll (2018M-139)
… ensure that employee compensation was accurate, supported and properly authorized. Key Findings School officials … who were paid $123,754 over four payroll periods during the audit period. 1 We reviewed the gross pay calculations of these employees to determine …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/10/12/brighter-choice-charter-school-boys-payroll-2018m-139Inlet Common School District – Claims Auditing (2015M-285)
… Background The Inlet Common School District is located in the Town of Inlet in Hamilton County. The District, which operates one school … official. Key Recommendations There are no recommendations in this report. … Inlet Common School District Claims …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/inlet-common-school-district-claims-auditing-2015m-285Herkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services – Claims Audit Process (2016M-185)
… Services (BOCES) is an association of 10 component school districts. BOCES is governed by a 10-member Board of …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/15/herkimer-fulton-hamilton-otsego-board-cooperative-educational-services-claims-auditSyracuse City School District – Claims Audit Process (2016M-290)
… 2014 through March 31, 2016. Background The Syracuse City School District is located in the City of Syracuse, Onondaga … and services that require purchase orders. … Syracuse City School District Claims Audit Process 2016M290 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/syracuse-city-school-district-claims-audit-process-2016m-290Pelham Union Free School District – Reserve Funds (2015M-366)
… Purpose of Audit The purpose of our audit was to examine the District’s management of reserves for the period July 1, … reserve fund balance increased by more than $2.2 million from fiscal year 2011-12 to fiscal year 2014-15. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/pelham-union-free-school-district-reserve-funds-2015m-366Erie County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-232)
… system of controls but did not document the system in a written policy. Key Recommendation Adopt written …
https://www.osc.ny.gov/local-government/audits/district/2016/09/09/erie-county-soil-and-water-conservation-district-cash-receipts-and-disbursementsChenango Forks Central School District – Nonresident Tuition (2020M-69)
… Audit Objective Determine whether Chenango Forks Central School District (District) officials properly identified and … action. … Determine whether Chenango Forks Central School District District officials properly identified and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69Albany Parking Authority – Cash Collections (2016M-181)
… 2016. Background The Albany Parking Authority is located in the City of Albany in Albany County. The Authority, which is governed by an appointed five-member Board of Directors, was …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/08/05/albany-parking-authority-cash-collections-2016m-181Carthage-West Carthage Water Pollution Control Facility – Cash Disbursements (2015M-35)
… Purpose of Audit The purpose of our audit was to review internal controls over the Facility’s financial operations for the period June 1, …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/05/08/carthage-west-carthage-water-pollution-control-facility-cash-disbursements