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Bethpage Public Library – Procurement (2019M-219)

… ensured goods and services were procured competitively and in accordance with the Library’s policies. Key Findings The … ensure goods and services were procured competitively and in accordance with the Library’s policies. Therefore, … service providers who were paid a total of $37,637. In addition, officials made credit card purchases totaling …

https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219

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

… complete report - pdf ] Audit Objective Determine if the Justice Court properly accounted for court funds. Key Findings The … On average, reports were 14 days late. Prior to 2017, the code enforcement department did not maintain a record of …

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)

… adequate written contracts with all IT service providers. In 2018, the District was the victim of a ransomware attack. … breach or the Board and Superintendent of the attack. In addition, sensitive IT control weaknesses were …

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)

… The lack of any meaningful Board oversight resulted in noncompliance with the majority of applicable laws, bylaw …

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

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

… properly document donations it received totaling $117,300. In addition, 77 of the pool checks were improperly disbursed. … Board audit and approval. Document all gifts and donations in the Board minutes. Town officials agreed with our …

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

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

… of Audit The purpose of our audit was to examine the District’s purchasing practices and claims processing for the … through September 30, 2016. Background The Wassaic Fire District (District) is a district corporation of the State, …

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

Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)

… parking violations. Key Finding The Village/Town’s parking ticket collection rate exceeded 90 percent during fiscal … July 25, 2012, they still remained on the unpaid parking ticket record. Key Recommendation Adopt written policies and …

https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255

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

… were properly procured, approved or adequately supported. Of 97 disbursements tested totaling $1.13 million, seven … or not required, itemized receipts or documentation of prior approval. Of 19 professional service providers paid $769,931 in 2019, …

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)

… Key Findings District officials did not purchase fuel in the most economical manner or seek competition when … gas station. The erroneous payments comprised $57,415 in taxes and $17,565 in finance charges and other fees. Key Recommendations …

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

State Comptroller DiNapoli Releases School District Audits

… five professional service providers totaling $658,164. In addition, officials did not obtain verbal and written … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …

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

Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)

… complete report - pdf ] Audit Objective Determine whether the Town of Amherst Industrial Development Agency (AIDA) … properly approved and monitored projects. Key Findings The Board did not properly approve and monitor projects. The … to review and verify that all data in the annual report is accurate and complete. IDA officials generally disagreed …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approval

Indian River Central School District – Financial Condition (2016M-287)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … River Central School District is located in the Towns of Alexandria, Antwerp, Le Ray, Orleans, Pamelia, … Philadelphia and Theresa in Jefferson County and the Town of Rossie in St. Lawrence County. The District, which …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287

Town of Poestenkill – Credit Card Purchases (2024M-34)

… ensured credit card purchases were adequately supported, for legitimate purposes and approved before payment. Key Findings The Board did not ensure all credit card purchases were adequately … to a Class A misdemeanor for petit larceny in February 2024. She paid $2,640 in restitution, which included …

https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34

Red Hook Central School District – Inventories (2023M-133)

… periodically reconcile the records with the amount of fuel in the District’s fuel tanks. Develop adequate policies and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133

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

… officials considered other legally permissible investment options, the District may have earned approximately $390,000, … quotes. Consider other legally permissible investment options prior to our audit commencing. Annually review and re-adopt the investment policy as required by New York State General Municipal Law (GML) Section 39. Key …

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

Farmingdale Union Free School District – Payroll (2024M-22)

… Did not budget for overtime separate from other payroll expenditures. As a result, District officials did not …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22

Village of Akron – Selected Financial Activities (2016M-133)

… 22, 2015. Background The Village of Akron is located in the Town of Newstead in Erie County. The Village, which has a population of … on accurate meter readings and Board-approved rates and in a timely manner. Ensure that all financial activity is …

https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133

Local Sales Tax Sharing in New York State

… their local sales tax revenue with cities, towns, villages and, in a few instances, school districts within their … or pursuant to sharing agreements between the county and its city or cities. Provided below is an interactive … tax rate, as well as what cities are within its borders and whether any of them “pre-empt,” or impose a general sales …

https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-state