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Eastchester Union Free School District – Financial Management (2016M-59)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s management of the District’s … amounts for refunds of real property taxes or amounts to fund them. District officials issued debt to pay for refunds of real property taxes. The District does …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Lake George Central School District – Internal Controls Over Payroll (2013M-122)
… 1, 2011, through January 31, 2013. Background The Lake George Central School District is located in the Village of Lake George and the Towns of Lake George, Queensbury, Bolton, and Fort Ann in Warren and … Lake George Central School District Internal Controls Over Payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013mEast Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… Union Free School District is located in the Town of North Hempstead, Nassau County. The District, which operates … year total approximately $56 million. Key Findings The Central Treasurer did not issue pre-numbered duplicate … written guidelines. Key Recommendations Ensure the Central Treasurer issues pre-numbered receipts to the ECA …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesEast Rockaway Union Free School District – Purchasing (2015M-253)
… of our audit was to review the District’s practices and procedures used to purchase goods and services that are not subject to competitive bidding for … did not always use competition when making purchases and procuring professional services. The District did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253Island Park Union Free School District – Information Technology Asset Management (2016M-270)
… annual physical inventory counts, update inventory records and take appropriate action for missing equipment, and to immediately tag IT assets and record them in the inventory system. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetOgdensburg City School District – Payroll (2016M-250)
… Ogdensburg and the Towns of Lisbon and Oswegatchie in St. Lawrence County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… All 230 charges had one or more exceptions that could have led to potentially inappropriate card use, including: … card being used. Approximately $12,000 in charges did not have adequate support to show what was purchased. District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mDolgeville Central School District – Fuel Monitoring (2023M-175)
… or take a periodic physical inventory of diesel fuel on hand. Consequently, no fuel reconciliations were … A periodic reconciliation of purchases, usage and fuel on hand can determine whether significant amounts of fuel are …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175Sullivan West Central School District – Financial Condition (2014M-40)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … appropriated more unexpended surplus funds than necessary to fund District operations. The District incurred operating surpluses, some of which were transferred to reserves at the end of each fiscal year, resulting in real …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40Schenevus Central School District – Budgeting (2014M-123)
… of our audit was to review the Town’s financial condition for the period July 1, 2012 through December 18, 2013. … budgeted. Unexpended surplus fund balance exceeded the legal limit of 4 percent. The tax reduction reserve fund was … established and was not funded according to statutory requirements, and the insurance and debt service reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Village of Port Dickinson – Capital Asset Accountability (2023M-68)
… (Village) officials properly recorded and accounted for capital assets. Key Findings Village officials did not properly record and account for all capital assets. As a result, the Village has an …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionVillage of Woodsburgh – Claims Processing and Information Technology (2015M-12)
… of our audit was to review the Village’s claims processing and information technology (IT) operations for the period … is located in the Town Of Hempstead, Nassau County, and has a population of approximately 780. The Village is … audit to ensure that transactions were properly authorized and approved or that claims were for proper Village purposes. …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12Village of Tuckahoe – Financial Condition (2015M-88)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period … 2011-12 and by more than $1 million in 2013-14, which led to operating deficits in each year. The Village’s contingency … budgets. Evaluate the Village’s contingency account to ensure it is sufficient. Monitor the budget throughout the …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88State Comptroller DiNapoli Statement on Expansion of Geneva-Based RealEats into New Facility
… success story. It is meeting the growing consumer demand for healthy, easy-to-prepare dinner options that arrive at … results and shows significant potential as demand for online meal services increases. We’re proud to help this New York business expand …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-expansion-geneva-based-realeats-new-facilityDansville Public Library – Procurement (2015M-225)
… 1, 2013 through August 19, 2015. Background The Dansville Public Library is located in the Towns of North Dansville, … in Steuben County. The Library, which is a school district public library organized to serve the residents of the … Dansville Public Library Procurement 2015M225 …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225Lyncourt Union Free School District – Information Technology (2020M-121)
… officials adequately managed network user accounts and developed a disaster recovery plan. Key Findings District … did not adequately manage network user accounts or develop and adopt a written disaster recovery plan. As a result, … has an increased risk that it could lose important data and suffer serious interruption in operations. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Village of Monticello – Records and Reports (2020M-104)
… [ read complete report - pdf ] Audit Objective Determine whether the Village …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Town of Centerville – Town Clerk/Tax Collector (2021M-75)
… Town Clerk (Clerk) properly recorded, deposited, remitted and reported collections. Key Findings Although the Clerk recorded, deposited, remitted and reported all tax collections, she did not always record … all real property tax collections, including interest and penalties, to the Supervisor and Treasurer within the …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Town of Milo – Financial Condition (2020M-172)
… real property taxes and user fees were levied than needed to fund operations. The Board did not adopt realistic budgets … fund balances were excessive, ranging from 97 percent to 178 percent of 2020 expenditures. Key Recommendations … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172