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Wassaic Fire District – Purchasing and Claims Processing (2017M-8)

… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices and claims … documentation, for appropriate purposes and approved prior to payment. Key Recommendations Seek competition when … and compensation. Conduct a proper audit of claims to ensure that all vouchers are properly itemized, show …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8

Village of Poquott – Justice Court Operations (2019M-214)

… if the Justice Court properly accounted for court funds. Key Findings The Justice was unaware that in August … if the Justice Court properly accounted for court funds …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214

Dryden Central School District – Information Technology (2020M-106)

… records or enter into adequate written contracts with all IT service providers. In 2018, the District was the … they are enforceable within their IT environment. Evaluate all existing user accounts, periodically review for necessity … and adequate written contracts are entered into with all IT service providers. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106

Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)

… of suitable records limited our ability to determine if funds were accounted for or used for proper business …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversight

Brighton Fire District – Non-Payroll Disbursements (2020M-133)

… rates were used. The financial software allowed changes to transaction data without approval and officials did not use available software controls to further safeguard transactions. Key Recommendations Comply … procurement policy. Ensure claims are audited prior to payment and adequately supported. Implement compensating …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133

Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)

… contract price. Officials should not have paid $74,980 to a local gas station. The erroneous payments comprised … Explore entering into an intermunicipal agreement to purchase fuel. Properly audit fuel invoices to ensure they do not include taxes and unnecessary fees and …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19

Town of Delhi – Pool Project Donations and Disbursements (2020M-105)

… - pdf ] Audit Objective Determine whether the Town of Delhi (Town) Board (Board) properly managed pool project … corrective action. … Determine whether the Town of Delhi Town Board Board properly managed pool project …

https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105

State Comptroller DiNapoli Releases School District Audits

… Thomas P. DiNapoli today announced the following school district audits were issued. Briarcliff Manor Union …

https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits

Carthage Central School District – Financial Condition (2014M-138)

… policies governing the establishment and use of reserve funds, and the balances in two of the funds are higher than necessary. Key Recommendations Develop … estimates for appropriations and unexpended surplus funds. Develop a plan for the use of excess unexpended …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138

Town of Carlisle – Fund Balance (2017M-106)

… Board. Budgeted appropriations for the general and highway funds for 2017 totaled $827,305. Key Findings The Board has … the Town’s objectives and goals for using the accumulated funds. General fund balance totaled $623,000 at the end of … and acceptable level for fund balances for all Town funds, and adopt a fund balance policy that reflects these …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106

Town of Scriba – Board Oversight (2017M-83)

… Purpose of Audit The purpose of our audit was to determine whether Town officials used … services and complied with statutes related to conflicts of interest, whether water district assessments were levied … policies, monitor compliance, provide training and address the information technology recommendations …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83

Town of Portland – Water Operations (2017M-45)

… a population of approximately 4,800. The Town is governed by an elected five-member Town Board. Budgeted appropriations …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45

Pembroke Central School District - Investment Program (2023M-130)

… of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Monitor … other legally permissible investment options prior to our audit commencing. Annually review and re-adopt the … and indicated that they have initiated or plan to initiate corrective action. … Determine whether Pembroke …

https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130

Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)

… of Islip, Suffolk County. The District, which is governed by an elected seven-member Board of Education, operates five …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellular

Lynbrook Union Free School District – Special Programs (2016M-45)

… 2015. Background The Lynbrook Union Free School District is located in the Town of Hempstead in Nassau County. The … operates seven schools with approximately 2,800 students, is governed by an elected seven-member Board of Education. … all money collected for the driver’s education program is deposited in a timely manner. … Lynbrook Union Free School …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45

Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)

… two schools with approximately 1,080 students, is governed by an elected five-member Board of Education. Budgeted …

https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-information

Chatham Central School District – Financial Management (2023M-11)

… On average, annually over-estimated appropriations by $3.2 million (9.9 percent). Maintained four reserves …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11

City of Amsterdam – Treasurer’s Office Collections (2022M-203)

… process and software system were deficient, allowing for 916 unaccounted for receipt numbers. Large unreconciled accounts receivable … charter. The software collection system should account for all receipt numbers. Users’ access to the software …

https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203