Search
State Comptroller DiNapoli Releases Municipal Audits
… financial duties. The board also did not ensure that all claims were adequately supported, properly authorized and …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 95-9
… a year of firefighting service may not be granted pursuant to General Municipal Law, §217(c)(v) to active volunteer firefighters for attending meetings of … award program established by a fire district pursuant to article 11-A of the General Municipal Law (§214 et seq .): …
https://www.osc.ny.gov/legal-opinions/opinion-95-9Local Government – 2022 Financial Condition Report
… of the total revenue for local governments not including NYC …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentCopenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s controls were adequate to ensure that financial activity was properly recorded and … the Towns of Denmark, Champion, Harrisburg and Pinckney to provide fire protection services, is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesTown of Lockport – Justice Court (2018M-36)
… a current and accurate list of all bail held and disbursed is maintained and reconciled with cash in the bail account …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Cayuga County Community College – Information Technology (2013M-291)
… and operates two campuses. The College is a part of the State University of New York (SUNY) system, and is governed by a 10-member Board of …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291Connetquot Public Library – Cash Disbursements (2017M-125)
… Purpose of Audit The purpose of our audit was to examine the Library’s controls over cash disbursements for … Board adopted a policy granting check signing authority to seven Library staff members and officials, thereby … diminishing an important segregation of functions designed to help ensure that Library funds are disbursed …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Rhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… Purpose of Audit The purpose of our audit was to review District officials’ management of extra-classroom … did not adopt an adequate extra-classroom activity policy to provide comprehensive guidance for District officials and students. The Board did not appoint a faculty auditor to ensure that receipts were issued, disbursements were …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135Smithtown Central School District – Capital Projects (2016M-202)
… Purpose of Audit The objective of our audit was to review capital projects for the period July 1, 2014 … in the capital fund for several years, dating back to September 2012. Key Recommendations Ensure that all … estimated cost. Require the capital project administrator to submit periodic reports that show actual revenues and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Moravia Central School District – Cafeteria Operations (2016M-4)
… Purpose of Audit The purpose of our audit was to determine if cafeteria operations were properly managed … productions when planning future meals, which contributed to the cost of producing a meal exceeding the price charged. … revenues and potentially decreasing expenditures to a level that allows the fund to be self-sustaining, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Massena Central School District – Financial Condition (2016M-21)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … established a formal multiyear financial or capital plan to help ensure that these excess funds are properly used to benefit District residents. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not appropriately track or inventory IT assets, maintain … Key Recommendations Ensure District inventory records are complete and include the detail necessary to adequately …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22Norwich City School District – IT Asset Management (S9-22-18)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 50 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 12 percent of the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18Silver Creek Central School District – Financial Management (2022M-153)
… Key Findings The Board and District officials need to improve their budgeting practices and transparency. … As a result, the Board and District officials continued to not properly manage fund balance and reserves, resulting in more taxes being levied than were needed to fund operations. The Board and District officials: …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… Purpose of Audit The purpose of our audit was to determine if the Board ensured that extra-classroom … ledgers throughout the year. Update the ECA fund policy to provide specific guidance for the financial management and … high school ECA funds and take appropriate action to recover any money determined to be due to the high school …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomVillage of Mexico – Financial Management (2023M-170)
… balance. As a result, more taxes were levied than needed to fund operations. For the four fiscal years reviewed … Appropriated fund balance of $216,780 that was not needed to fund operations due to operating surpluses. This practice contributed to the …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170North Tonawanda City School District – Information Technology (2023M-102)
… (District) officials properly secured user account access to the network and managed user account permissions in … but did not properly secure user account access to the network or manage user account permissions in the … be inappropriately altered, accessed or used. In addition to sensitive information technology (IT) control weaknesses …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Addison Central School District – Financial Condition (2016M-30)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … fund balance of approximately $570,000 was not needed to finance operations. Four of the District’s reserves are … in compliance with statutory requirements. Develop a plan to reduce excess school lunch fund balance to adhere to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Town of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… Purpose of Audit The purpose of our audit was to review internal … The Board did not audit the Court’s financial records and reports. The Supervisor’s monthly reports to the Board did …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mTown of Kent – Procurement and Information Technology (2017M-85)
… Purpose of Audit The purpose of our audit was to evaluate controls over procurement and information … million. Key Findings The Town did not seek competition to procure goods and services totaling approximately $268,000 … Key Recommendations Use a request for proposals process to select professional services and ensure proper documents …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85