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State Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-0Bolton Fire District – Credit Cards (2017M-180)
… fees and finance charges. … Bolton Fire District Credit Cards 2017M180 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180Keeseville Volunteer Fire Department – Financial Operations (2017M-100)
Keeseville Volunteer Fire Department Financial Operations 2017M100
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operationsErie County Water Authority – Information Technology (2018M-9)
… and protected information technology assets used in its business environment against unauthorized use, access … Authority is a public benefit corporation established in 1949, providing water supply to approximately 550,000 … has 696 network user accounts that have not been used in the last six months, with 75 accounts that have not logged …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… authorized, recorded and reported. Key Findings The Board’s use of UDAG repayment money totaling $4.5 million for long-term … than as a receivables and due to other funds, resulting in an understatement of nearly $3.6 million in the CD fund as …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Fredonia Central School District - Financial Management (2018M-33)
… statutory limit by more than $2.1 million, or 7 percentage points. Despite the significant amount of accumulated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33North Warren Central School District – Financial Condition Management (2017M-197)
… Purpose of Audit The purpose of our audit was to determine whether District … officials effectively managed general fund balance for the period July 1, 2013 through May 31, 2017. Background The … needed reserves or reduce District property taxes. Review all reserves to determine whether the amounts retained are …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mTown of Greece – Information Technology (2017M-145)
… Town officials also did not adopt a comprehensive online banking policy or adequately segregate online banking duties. The Board did not adopt a … Enforce the acceptable use policy. Adopt a comprehensive online banking policy and ensure that someone who does not …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145More About This Retirement Plan – Police and Fire Plan
… These benefits are provided by Sections 375-b and 375-c of the New York State Retirement and Social Security Law … York State Legislature. PFRS members employed by the City of Yonkers who joined July 1, 2009 through January 8, 2010 … and Local Retirement System, headed by the Comptroller of the State of New York, administers this plan. Our main …
https://www.osc.ny.gov/retirement/publications/1512/more-about-retirement-planTown of Red Hook - Financial Condition (2018M-171)
… increased from $292,780 to $917,351, or 213 percent. In June 2018, the Board adopted a fund balance policy that … balance and using the excess funds as a financing source in a manner that benefits taxpayers. Revise the fund balance …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Town of Middleburgh – Claims Audit Process (2023M-56)
… report – pdf] Audit Objective To determine whether the Town of Middleburgh (Town) Town Board (Board) properly audited claims prior to payment. Key Findings The Board did not properly audit claims prior to approving …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56State Agencies Bulletin No. 1055
… withheld, but had not yet accumulated sufficient funds to purchase a bond prior to OSC’s termination of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1055-refunds-deduction-code-101-bondsTown of Cheektowaga – Credit Card Purchases (2017M-18)
… specific individuals who are authorized to use credit cards, establish credit limits or set purchase restrictions. … Review credit limits and the assignment of credit cards and establish daily credit limits and purchase …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Town of Greene – Budget Practices (2016M-409)
… Town officials have not developed long-term financial and capital plans. Key Recommendations Develop and adopt budgets … needs. Develop comprehensive multiyear financial and capital plans. … Town of Greene Budget Practices 2016M409 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… whether College officials adequately monitored credit card and travel expenditures. Key Findings The College could have … policy to address authorizations, restrictions, safeguards and documentation over use. Revise the travel policy to … maximum reimbursement rates, such as GSA per diem rates, for lodging, meals and mileage. Ensure all credit card claims …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresWindham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… Objective Determine if claims were adequately documented, for appropriate purposes and properly audited and approved prior to payment. Key Findings The Board, District officials and the claims auditor could improve the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mSalem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
Determine whether Department officials ensured financial activities were properly recorded and money was safeguarded
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mPoland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… were adequately supported. Key Recommendations Ensure all claims are audited and approved by the membership for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mDavenport Fire District – Financial Activities (2020M-147)
… to ensure that financial activities are properly recorded and reported, and cash was safeguarded. Key Findings District officials … to ensure that financial activities are properly recorded and reported, and cash is safeguarded. There were no records …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Wells Central School District – Financial Condition Management (2017M-70)
… Purpose of Audit The purpose of our audit was to determine whether District officials … The Wells Central School District is located in the Towns of Arietta, Lake Pleasant, Hope and Wells in Hamilton County. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70