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State Comptroller DiNapoli Releases School District Audits
… unreturned funds until auditors notified them in January 2022. BOCES lacked adequate procedures to ensure the …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-auditsCayuga County Water and Sewer Authority – Billings and Collections (2017M-107)
… This audit report is no longer available . Subsequent to completing our audit, we determined that the Authority’s … the audit period ended over four years ago, we decided not to update and reissue the report. … Cayuga …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/20/cayuga-county-water-and-sewer-authority-billings-and-collections-2017mSmithtown Fire District – Capital Project (2014M-231)
… which it is located. The District covers nearly 18 square miles and services approximately 50,000 residents with seven …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… none of these clubs maintained sufficient documentation to determine how much was collected or that receipts were … days after the date the faculty advisor brought the funds to the Business Office. We reviewed 20 disbursements totaling … and have initiated or indicated they planned to initiate corrective action. … Determine whether all …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mSeaford Fire District – Length of Service Award Program (2014M-319)
… The Seaford Fire District is a district corporation of the State, distinct and separate from the Town of Hempstead, … LOSAP point system is not consistent with New York State General Municipal Law (GML). District officials did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… Purpose of Audit The purpose of our audit was to determine if the Company provided adequate oversight of … of Malta, in Saratoga County, and provides fire protection to residents of the Town, except those located within the … of financial transactions, including audit of bills prior to payment and review of the Treasurer’s records. Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialOrange County – Motor Vehicle Oversight (2015M-314)
… Purpose of Audit The purpose of our audit was to examine the County’s controls over motor vehicles for the period January 1, 2014 …
https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314Perry Central School District – Financial Management (2017M-118)
… the use of fund balance in the annual budget. Use excess funds in a manner that benefits District taxpayers. Update … to clearly describe the conditions under which reserve funds will be used. … Perry Central School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Riverhead Central School District – Vendor Master File (2017M-139)
… Identification Number and Certification) on file for all vendors. Key Recommendations Develop and implement written … file. Review the vendor master file to identify duplicate vendors and deactivate any unnecessary accounts. Ensure that W-9s are obtained from all vendors. … Riverhead Central School District Vendor Master …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Columbia-Greene Community College – Information Technology (2017M-213)
… in the last six months, with the oldest account’s last logon being over 10 years ago. The College did not adopt a …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213Town of New Hartford – Procurement (2017M-149)
… Purpose of Audit The purpose of our audit was to determine whether Town officials used competitive methods … Town officials did not consider the aggregate amount to be expended for storm water remediation projects that … Recommendations Consider the aggregate amount projected to be expended for the same or similar type of work when …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149Shoreham-Wading River Central School District – Financial Management (2017M-75)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … fund balance and reserves that it did not actually need to fund operations. The District’s unassigned fund balance … unassigned fund balance and reserves that are not needed to fund District operations. Use surplus fund balance in a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mSomers Central School District – Fixed Assets (2016M-74)
… fixed assets and information technology equipment for the period July 1, 2014 through December 1, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $87 million. … controls over assets or how to maintain records for assets. Not all assets listed as disposed of had …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74Morrisville-Eaton Central School District – Online Banking (2017M-98)
… ensured online banking transactions were appropriate for the period July 1, 2015 through December 31, 2016. … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $15.3 … online banking transactions or use a designated computer for online banking transactions. Not all employees involved …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98Cattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… Board’s management of the District’s financial condition for the period July 1, 2012 through January 4, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $24.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementClymer Central School District – Financial Management (2016M-187)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … is in compliance with statutory limits and develop a plan to use the surplus funds. Review all reserves at least annually to determine if the amounts are necessary and reasonable. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Dalton-Nunda Central School District – Separation Payments (2015M-142)
… examine the District’s calculation of separation payments for the period July 1, 2012 through May 28, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $19.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142Cuba-Rushford Central School District – Financial Management (2015M-125)
… evaluate the District’s management of financial activities for the period July 1, 2011 through March 27, 2015. … Board of Education. General fund budgeted appropriations for the 2014-15 fiscal year totaled approximately $21 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125Lewiston-Porter Central School District – Financial Condition (2014M-202)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … fiscal years. The District improperly used two reserves to help fund general fund operations during the 2012-13 … annual budget. Closely monitor actual operating results to prevent unfavorable budget variances and further …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202Schuyler Lake Fire District – Financial Activities (2022M-191)
… records. File the required AUD with Office of the State Comptroller (OSC) within 60 days of the close of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/02/10/schuyler-lake-fire-district-financial-activities-2022m-191