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Shenendehowa Central School District – Longevity Payments (2023M-165)
… School District (District) officials ensured longevity payments for employees separating from service were accurate, … Key Findings District officials did not ensure longevity payments for employees separating from service were accurate, … District officials did not accurately calculate longevity payments for 26 of the 32 (81 percent) employees that we …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165Raquette Lake Union Free School District - Business Office Operations (2023M-151)
… – pdf] Audit Objective Determine whether the Raquette Lake Union Free School District (District) Board of Education … Determine whether the Raquette Lake Union Free School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023mVillage of Cambridge – Payroll (2015M-74)
… officials established effective internal controls over payroll for the period June 1, 2013 through December 31, … year totaled approximately $1.28 million. Key Findings Payroll duties were not adequately segregated. The Board did … to address the lack of segregation of duties within the payroll process. Ensure that all pay rates and the …
https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74Village of Monticello – Payroll (2022M-59)
… report – pdf] Audit Objective Determine whether Village of Monticello (Village) officials ensured that payroll and … for the limited periods that we reviewed, 11 (15 percent) of the Village’s employees received erroneous compensation … resolutions, undocumented verbal agreements and a lack of Board oversight, training and controls, the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59Milford Central School District – Fund Balance Management (2022M-94)
… the Milford Central School District (District) Board of Education (Board) and District officials properly managed … manage fund balance in accordance with statute. As of June 30, 2021, surplus fund balance exceeded the 4 percent … When the projected unused appropriated fund balance of $720,000 is added back, the recalculated surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Wappingers Central School District – Professional Services (2022M-88)
… competition for the procurement of professional services in accordance with the procurement policy. Key Findings … Last sought competition for the architect and attorney in 2012 and 2015, respectively. Key Recommendations Ensure professional services are procured in a competitive manner in accordance with District policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… and motor oil totaling $81,980. Unreimbursed fuel usage by the Plymouth Fire District (District) totaling $7,203. …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16Fire District Information
… [docx] Internal Audit Process for Fire Districts [pdf] What to Expect During a CPA Audit [pdf] Accounting LOSAP Audit and Disclosure … Training Providers For Training Providers: Application to Get Training Course Approved [pdf] Commissioner Training …
https://www.osc.ny.gov/local-government/resources/fire-district-informationHoosic Valley Central School District - Financial Management (2018M-238)
… necessary reserves and reducing property taxes. Review all reserves to determine whether balances are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Pulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… Background The Pulteney Volunteer Fire Department, located in the Town of Pulteney, Steuben County, is affiliated with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… District provides the Department with equipment and a fire house and funds the Department’s fire protection service …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Procurement of Electricity and Natural Gas Through Aggregators (2018-MS-5)
… pdf] Audit Objective Assess whether local governments and school districts that utilize aggregators for energy … of Broome, Cortland and Oneida; and North Syracuse Central School District) did not adequately evaluate procurement … of Broome, Cortland and Oneida; and North Syracuse Central School District) spent approximately $2.4 million (67 …
https://www.osc.ny.gov/local-government/audits/city/2019/02/01/procurement-electricity-and-natural-gas-through-aggregators-2018-ms-5Town of Waterford - Town Clerk Collections (2018M-265)
… report - pdf] Audit Objective Determine if collections in the Town Clerk’s (Clerk) office are adequately accounted for, reported and deposited intact, … Determine if collections in the Town Clerks Clerk office are adequately accounted for reported and deposited intact in …
https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Brookfield Central School District , Hinsdale Central … and the Marathon Central School District . "In an era of limited resources and increased accountability, it's … Audit Process (Chenango County) The board appointed two of its members to audit claims rather than the entire board …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-school-auditsHomer Central School District – Financial Condition (2013M-306)
… did not ensure budget estimates were reasonable. Over the last five years, the District appropriated a total of almost $3.6 … surpluses and planned use of fund balance over the last 5 fiscal years, the District raised $2.4 million more in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Newark Central School District – Financial Condition and Claims Processing (2016M-267)
… to evaluate the District’s financial condition management and claims auditing process for the period July 1, 2014 … School District is located in the Village of Newark and includes the Town of Arcadia and parts of the Towns of Lyons, Sodus, Palmyra and Marion in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingLyndonville Central School District – Financial Condition (2016M-143)
… capital reserves. There is no evidence that debt reserve has ever been used towards debt service payments since the District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143DiNapoli Releases Bond Calendar for March and April
… Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for New York State, New York City and their major public authorities during the months of March and April of … Thomas P DiNapoli today announced a tentative schedule for the planned bond sales for New York State New York City …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-bond-calendar-march-and-aprilState Comptroller DiNapoli Releases Municipal & School Audits
… manage village finances. The treasurer did not: properly account for fund balance within each village fund or establish capital projects funds to separately account for the financial activity of projects undertaken; … periodically reconcile water and sewer receivable control account balances to the total of the individual customer …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Releases Bond Calendar for June and July
… Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for New York state, New York City and their major public authorities during the months of June and July of … Thomas P DiNapoli today announced a tentative schedule for the planned bond sales for New York state New York City …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-releases-bond-calendar-june-and-july