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Village of Clifton Springs – Board Oversight (2014M-099)
… Purpose of Audit The purpose of our audit was to examine the Village Board’s oversight activities for the … 2013. Background The Village of Clifton Springs is located in the Towns of Manchester and Phelps, in Ontario County. The … approximately $2.28 million. Key Findings The Board did not complete an adequate, documented annual audit of the …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Brocton Central School District – Purchasing (2015M-305)
… practices for the period July 1, 2014 through November 5, 2015. Background The Brocton Central School District is … to procure goods and services that fell under bidding thresholds. District officials did not always obtain or … services and items that fall under the bidding thresholds. Ensure that the purchasing agent receives and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… reserves. Key Recommendations Request the appropriate price lists from vendors when purchasing vehicles on State …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesNorth Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… The District Clerk was inappropriately authorized to sign checks in the Treasurer’s absence and, in fact, signed … Treasurer. The District authorized the District Clerk to sign checks in the Treasurer’s absence. However, Education … discontinue the practice of allowing the District Clerk to sign District checks as the primary, and sole, signatory. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Indian River Central School District – Financial Condition (2016M-287)
… July 1, 2014 through March 31, 2016. Background The Indian River Central School District is located in the Towns of … Indian River Central School District Financial Condition 2016M287 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Town of Somers – Justice Court (2013M-198)
… Purpose of Audit The purpose of our audit was to examine the Court’s internal controls for the period … March 31, 2013. Background The Town of Somers is located in Westchester County and has a population of approximately … accounting function with limited oversight. Deposits were not always made, and monthly reports were not always …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198Town of Homer – Non-Payroll Disbursements (2023M-63)
… adequate oversight of non-payroll disbursements. As a result, Town officials made duplicate payments totaling $79,806, and the Town has an increased risk … but indicated they will take corrective action. Appendix B includes our comment on issues raised in the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Oakfield-Alabama Central School District – Budgeting (2016M-172)
… Purpose of Audit The purpose of our audit was to evaluate the District’s budgeting practices for the period … The Oakfield-Alabama Central School District is located in the Towns of Oakfield, Alabama, Batavia, Pembroke and Elba … reserves as a funding source in annual budgets but does not use them, and the Board did not establish an appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Dansville Public Library – Procurement (2015M-225)
… Purpose of Audit The purpose of our audit was to examine the Library’s procurement process for the period … 2015. Background The Dansville Public Library is located in the Towns of North Dansville, Conesus, Groveland, Ossian, … fiscal year totaled $552,161. Key Findings The Board did not adopt a procurement policy as required by General …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225Town of Lindley – Justice Court (2017M-270)
… ensure timely adjudication and reporting of vehicle and traffic cases. Key Recommendations Perform a periodic review of all Court accounting records, including the … investigate and resolve any discrepancies. Review the Traffic Safety Law Enforcement and Disposition reports to …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270Town of Schroon - Town Hall Expansion Project (2018M-128)
… for the project outlining the financing sources needed to fund the estimated cost. Accounting records for the project were not maintained throughout the fiscal year. We project … project by approximately $98,000 (7 percent), resulting in the project not being able to repay interfund advances …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128Town of Ulster – Town Assessor (2016M-361)
… Purpose of Audit The purpose of our audit was to review the Town’s property tax exemption process for the … August 25, 2016. Background The Town of Ulster is located in Ulster County and has a population of approximately … $15.9 million. Key Findings The Tax Assessor did not properly grant and monitor property tax exemptions. The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Grand Island Central School District – Interfund Financial Activity (2016M-42)
… Purpose of Audit The purpose of our audit was to evaluate the interfund financial activity between the … The Grand Island Central School District is located in the Town of Grand Island in Erie County. The District, … entries that were unsupported, were untimely or that could not be explained. The Assistant Superintendent did not ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/grand-island-central-school-district-interfund-financial-activity-2016mTown of Princetown – Claims Auditing (2015M-50)
… Purpose of Audit The purpose of our audit was to review the internal controls over the Board’s claims audit … The purpose of our audit was to review the internal controls over the Boards claims audit …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-princetown-claims-auditing-2015m-50Avon Central School District – Information Technology (2016M-123)
… million. Key Findings The Board did not adopt policies for password management; protection of personal, private and … Key Recommendations Adopt policies and procedures for password management, protection of PPSI, wireless technology, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123Corning City School District – Procurement (2016M-222)
… Purpose of Audit The purpose of our audit was to review the District's procurement practices for the period … Background The Corning City School District is located in the Towns of Big Flats and Catlin in Chemung County; the … Key Findings The District's procurement policy does not include procedures for the procurement of professional …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222State Comptroller DiNapoli Statement on Death of Robert Slaughter
… "My heart goes out to Congresswoman Slaughter and her family as they mourn the death of Robert Slaughter. Louise … together. My thoughts and prayers go out to Louise and her family." … My heart goes out to Congresswoman Slaughter and her family as they mourn the death of Robert Slaughter Louise and …
https://www.osc.ny.gov/press/releases/2014/05/state-comptroller-dinapoli-statement-death-robert-slaughterTown of White Creek – Board Oversight of Financial Activities (2013M-64)
… unaware that the Town was not in compliance with payroll tax filing or payment requirements for Federal and State liabilities. The Board did not ensure that … work. Ensure that the Supervisor complies with all Federal and State payroll filing and payment requirements in …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64Moravia Central School District - Fuel Inventory (2019M-183)
… fueling area and tanks lacked adequate physical controls to safeguard fuel inventory. The Transportation Supervisor did not perform fuel reconciliations, and our reconciliations resulted in unaccounted-for fuel totaling $8,034. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… Purpose of Audit The purpose of our audit was to review Board oversight of the School’s financial … education to approximately 250 students, is located in the Town of Greece, Monroe County. The School, which is a public school that is not under the control of the local school board, is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198