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Village of Perry – Water Accountability (2014M-31)
… Purpose of Audit The purpose of our audit was to review the Village’s water operations for the period of June 1, 2012 through … 3, 2014. Background The Village of Perry is located in Wyoming County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31Western Sullivan Public Library – Library Operations (2015M-156)
… through March 27, 2015. Background The Western Sullivan Public Library is located in Sullivan County and serves the residents of the Sullivan West Central School District. The Library, which operates three library …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156Town of Barker – Justice Court Operations (2016M-422)
… is governed by an elected five-member Town Board, has a Justice Court with one elected Justice. In 2015, the Court reported revenues totaling …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… Purpose of Audit The purpose of our audit was to determine if the District had … The Cambridge Central School District is located in the Towns of Cambridge, Easton, Jackson, Salem and White Creek in Washington County and the Towns of Hoosick, Pittstown and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomVillage of Newport – Financial Management (2017M-12)
… Background The Village of Newport (Village) is located in the Town of Newport in Herkimer County. The Village, which is governed by a Board … years 2013-14 through 2015-16, budgeted appropriations in the general fund exceeded actual expenditures by an annual …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12Southern Cayuga Central School District – Financial Management (2015M-224)
… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period July 1, … in the Towns of Venice, Locke, Genoa, Scipio, Fleming and Ledyard in Cayuga County, and the Town of Lansing in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224Hendrick Hudson Central School District – Financial Condition (2013M-241)
… Purpose of Audit The purpose of our audit was to examine the District’s … Central School District is located in Westchester County and includes the Town of Cortlandt and part of the City of … has decreased significantly over the past five years, from $8.5 million beginning in 2009 to $4.6 million in 2013, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/hendrick-hudson-central-school-district-financial-condition-2013m-241Medina Central School District – Reserve Funds (2014M-155)
… Purpose of Audit The purpose of our audit was to examine the District’s … Background The Medina Central School District is located in the Towns of Shelby and Ridgeway in Orleans County and is governed by an elected nine-member …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/medina-central-school-district-reserve-funds-2014m-155Village of Monticello – Payroll (2022M-59)
… were paid properly. Key Findings Village officials did not ensure that employees were paid appropriately. As a … received erroneous compensation totaling $141,800. Due to unclear Board resolutions, undocumented verbal agreements … about $12,800. Key Recommendations Take immediate action to strengthen the Village’s policies and procedures for …
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… Town of Plymouth (Town) officials adequately accounted for, secured and properly procured fuel and motor oil … Key Findings Officials did not adequately account for, secure or properly procure fuel and motor oil … saved approximately $128,600. We identified: Unaccounted for diesel, gasoline and motor oil totaling $81,980. …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16NYS Comptroller DiNapoli Announces Coal Investments Under Review
… New York State Comptroller Thomas P. DiNapoli today announced the New York State Common Retirement Fund (Fund) is reviewing 27 … Climate Action Plan is a multi-faceted strategy to address both the serious climate-related investment risks …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-announces-coal-investments-under-reviewWestmere Fire District – Internal Controls Over Financial Operations (2014M-12)
… Purpose of Audit The purpose of our audit was to determine if the District filed accurate … 31, 2013. Background The Westmere Fire District is located in Albany County and is governed by the Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/18/westmere-fire-district-internal-controls-over-financial-operations-2014m-12Mount Sinai Union Free School District - Financial Condition Management (2018M-34)
… they will take corrective action. … Mount Sinai Union Free School District Financial Condition Management 2018M34 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-managementPutnam County - Department of Consumer Affairs - Misappropriation of Cash Receipts (2014M-310)
… Purpose of Audit The purpose of our audit was to examine the Department’s cash receipts process for the …
https://www.osc.ny.gov/local-government/audits/county/2016/05/06/putnam-county-department-consumer-affairs-misappropriation-cash-receipts-2014m-310Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … District’s unassigned fund balance as of June 30, 2015 was about $2.8 million, exceeding the 4 percent statutory limit …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financialRoslyn Union Free School District – Cash Receipts (2016M-241)
… through April 30, 2016. Background The Roslyn Union Free School District is located in the Town of North Hempstead, … are deposited on a timely basis. … Roslyn Union Free School District Cash Receipts 2016M241 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/roslyn-union-free-school-district-cash-receipts-2016m-241East Islip Union Free School District – Financial Condition (2015M-283)
… March 31, 2015. Background The East Islip Union Free School District is located in the Town of Islip in Suffolk … objective and funding level. … East Islip Union Free School District Financial Condition 2015M283 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283Cost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… of education (board), you’re responsible for ensuring the school budget is well managed and operations are cost … hire or appoint immediate or close family members of a school board member, school district (district) employee or …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesCUNY Bulletin No. CU-711
… for a uniform allowance payment to eligible employees. In addition, a memorandum dated April 7, 2021 from Carmelo … payment. Effective Dates The payments will be effective in the Institution Pay Period 6C, paychecks dated 06/17/2021. Eligibility Criteria Employees in the CUNY campus security titles listed below who have …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-711-cuny-june-2021-uniform-allowance-paymentHarrison Central School District - Financial Condition (2018M-260)
… complete report - pdf] Audit Objective Determine whether the Board and District officials adopted budgets with reasonable estimates. Key Finding The Board and District Officials: Did not reasonably estimate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/harrison-central-school-district-financial-condition-2018m-260