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Mastic Beach Fire District – Cash Disbursements (2017M-38)
… ensured that disbursements were properly processed for the period January 1, 2015 through September 30, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2017 total approximately $1.4 million. Key Findings The … Compare all vouchers with a list of checks to be approved for audit and approval before payment and include a detailed …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… District officials accurately maintained leave records for non-instructional employees. Key Findings The Board and … officials did not provide IT security awareness training for employees. As of February 27, 2018, leave balances for 31 of the 40 non-instructional employees tested (78 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonChateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… Treasurer did not maintain accurate accounting records. For example, The Treasurer did not record collections … to allow officials to determine whether the expenses were for valid purposes. The Treasurer did not comply with the bylaws for 35 claims totaling $15,318 that required …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… receipts and waiving fines. A privately contracted payroll vendor has access to the Library’s bank account to withdraw … receipt collections and waiving fines. Remove the payroll vendor’s access to the Library’s bank account. Audit and …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)
… per labor hour (MPLH) is significantly lower than industry standards. Without general fund subsidies, the school lunch … Take action to bring the MPLH closer to industry standards. Complete a cost-per-meal analysis and explore …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-conditionNanuet Union Free School District – Payroll (2015M-287)
… The Nanuet Union Free School District is located in the Town of Clarkstown in Rockland County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/nanuet-union-free-school-district-payroll-2015m-287Millbrook Central School District – Claims Processing (2015M-48)
… reports detailing claims audit results. Ensure that all claims contain sufficient supporting documentation before …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/millbrook-central-school-district-claims-processing-2015m-48State Comptroller DiNapoli Releases School District Audits
… 14-month audit period. Officials used the same insurance provider for about 20 years and each of the four remaining … awareness training. South Seneca Central School District – Online Banking (Seneca County) The board and district officials did not ensure that online banking transactions were appropriate and secure. …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsTown of Hornellsville – Financial Management (2025M-102)
… balance, which represents the difference between revenues and expenditures accumulated over time. Maintaining a … financial policies, such as those for fund balance. As of December 31, 2024, the Town’s fund balances totaled … The Board also did not adopt a written fund balance policy until February 11, 2025 (after our audit notification) …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Lyon Mountain Fire District – Cash Disbursements (2017M-2)
… 1, 2015 through October 31, 2016. Background The Lyon Mountain Fire District is a district corporation of the … Lyon Mountain Fire District Cash Disbursements 2017M2 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/lyon-mountain-fire-district-cash-disbursements-2017m-2DiNapoli: Wallkill Fire District Board Chair Charged with Stealing $240,000
… The chairman of the Wallkill Fire District’s Board of Fire Commissioners was charged this morning with stealing … Attorney Holley Carnright announced. Michael Denardo, 38, of Wallkill, is accused of conning a board member into … The chairman of the Wallkill Fire Districts Board of Fire Commissioners …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-wallkill-fire-district-board-chair-charged-stealing-240000Comptroller DiNapoli Releases Municipal Audits
… Fishers Island Waste Management District – Purchasing (Suffolk County) The district’s purchasing policy does not … duties or establish sufficient compensating controls. Two golf course employees were compensated more than $16,000 over …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … or services were made without quotes, bids or requests for proposals. Flanders Fire District – Disbursements … the board does not have any policies or procedures for cash receipts. As a result, district officials did not …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-0City of Yonkers – Budget Review (B17-6-11)
… which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the … year 2017-18 and the related justification documents are in compliance with the requirements of the Fiscal Agent Act … and debt service funding of $590.7 million for the Yonkers Public Schools (District) and $563.6 million for the City. …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Village of Clyde – Financial Management and Board Oversight (2013M-96)
… The purpose of our audit was to evaluate the Village’s financial management and the Board’s oversight of financial operations for the period June 1, 2011, through … surplus funds to maintain or developed long-term financial and capital plans. As a result, the Board has …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96Village of Endicott – Budget Review (B4-16-7)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general fund as of May 31, 2004. Local …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Travel Advisory No. 5
… supporting Travel and Expense transactions for six years. Online agencies are required to use the attachment feature in …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseTown of Deerpark – Budget Review (B17-6-17)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2018 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general fund as of December 31, 2008. New York …
https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17Special Disability Benefits – Special 20- and 25-Year Plans
… the public. Firefighters who are permanently disabled by heart disease or lung disease, but who passed a physical … benefit. Police officers who are permanently disabled by heart disease, and who passed a physical examination upon … reveal any evidence of disease or other impairment of the heart, may be eligible for an accidental or performance of …
https://www.osc.ny.gov/retirement/publications/1517/special-disability-benefitsAusable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… with personal checks and were not all remitted to the Business Office for deposit. System users were granted access … access rights (administrative rights) to the financial application, we found that the School Business Executive has been granted administrative rights to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selected