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Village of Deposit – Claims Auditing (2023M-173)
… $20,659 without the required supporting documents. As a result, the Board approved the use of taxpayer funds without having support to show funds were being expended for legitimate Village … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173Brocton Central School District – Purchasing (2015M-305)
… Background The Brocton Central School District is located in the Towns of Portland, Stockton and Pomfret in Chautauqua County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305Malverne Union Free School District – Fund Balance (2016M-120)
… Purpose of Audit The purpose of our audit was to examine the District’s fund balance for the period July 1, … insurance reserve balance and transfer excess funds to fund balance or other reserves. … Malverne Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/malverne-union-free-school-district-fund-balance-2016m-120New Rochelle City School District – Financial Condition (2013M-377)
… The New Rochelle City School District is located in the City of New Rochelle in Westchester County and operates 11 schools with 11,068 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377Village of Johnson City – Sexual Harassment Prevention Training (S9-23-16)
… (14 selected employees and all six elected officials), two employees or 14 percent of employees tested did not … workers were excluded from SHP Training and one of the two SHP Trainings provided by the Village did not include all the minimum requirements. As a result, most Village employees were provided with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/village-johnson-city-sexual-harassment-prevention-training-s9-23-16Pine Valley Central School District - Financial Management (2019M-35)
… estimates for appropriations. Reduce surplus fund balance to within the statutory limit and use excess funds in a manner more beneficial to taxpayers. District officials agreed with our findings. … …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35Real Estate Advisory Committee
… reviews proposed mortgage and real estate investments. In the event the Real Estate Advisory Committee disapproves …
https://www.osc.ny.gov/common-retirement-fund/resources/real-estate-advisory-committeeLong Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… ensure that financial activity was properly recorded and reported and that Company moneys were safeguarded for the period … No. 1 is a district corporation of the State, distinct and separate from the Town of Long Lake, in Hamilton County. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Bovina Fire District – Fund Balance (2015M-138)
… if District officials properly managed the District’s fund balance for the period January 1, 2014 through May 31, … needs based on useful life. … Bovina Fire District Fund Balance 2015M138 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Huntington Manor Fire District – Cash Disbursements (2014M-108)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of the District’s cash … A majority of the Board does not audit claims prior to payment. The Secretary signs checks with the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Comptroller DiNapoli Statement on 15th Anniversary of 9/11
… after getting knocked down, to pick ourselves and our neighbors up and come back stronger than ever. … It has been …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-statement-15th-anniversary-911Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… Purpose of Audit The purpose of our audit was to determine whether the … The former Treasurers did not maintain adequate records to account for all money received and disbursed by the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialJamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
… [read complete report - pdf] Audit Objective Determine whether energy … not provide sufficient oversight. Twenty-six applications for energy rebates totaling $127,000 did not have sufficient … Key Recommendations Adopt written policies and procedures for processing and reviewing rebates and credits. Ensure all …
https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155Town of Batavia – Water and Sewer Operations (2018M-12)
… comment on an issue raised in the Town’s response. … Town of Batavia Water and Sewer Operations 2018M12 …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Plattekill Library – Budgeting Practices (2017M-95)
… available at the time. Use surplus funds as a financing source for funding one-time expenditures, funding needed …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Town of Nanticoke – Financial Condition Management (2017M-186)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed the Town’s … balance policy that establishes the level of fund balance to be maintained. Develop and adopt a comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186Lansing Central School District – Financial Management (2015M-256)
… Purpose of Audit The purpose of our audit was to examine the District’s … balance increased by more than $1 million from 2012-13 to 2014-15 and unassigned fund balance exceeded the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Orange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)
… Purpose of Audit The purpose of our audit was to review controls over fixed assets for the … January 13, 2016. Background The Orange-Ulster Board of Cooperative Educational Services (BOCES) is a public …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/orange-ulster-board-cooperative-educational-services-fixed-assets-2016m-268Tuxedo Union Free School District – Financial Condition (2015M-360)
… 2014 through August 4, 2015. Background The Tuxedo Union Free School District is located in the Town of Tuxedo in … it annually for necessary adjustments. … Tuxedo Union Free School District Financial Condition 2015M360 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360Batavia City School District – Information Technology Equipment Inventory (2022M-74)
… and paid approximately $17,000 in annual service fees in the 2021-22 fiscal year for missing devices. Key … list and perform an annual physical inventory. Reconcile the BOCES-owned inventory list and remove and/or return …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventory