Search
Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… low-rent housing for qualified individuals, is governed by a six-member Board of Commissioners. Operating … audit of claims is performed before payment is made by someone independent of purchasing and check signing. …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsGreenwich Central School District – Extra-Classroom Activities (2021M-20)
… ECA policy, which resulted in insufficient oversight of and inadequate reviews of ECA collections and records. The student treasurers did not maintain adequate supporting documentation for: 32 of the 70 collections reviewed totaling $30,970 (69 percent), …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20City of Dunkirk – Billing Enforcement (2020M-117)
… did not: Follow the enforcement procedures prescribed by the City Code (Code). Relevy 1,266 accounts totaling …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117Alexandria Central School District – Financial Condition Management (2020M-109)
… or 6.4 percent and the District did not need to use most of the appropriated fund balance for operations. The surplus … statutory limit for the past three fiscal years. As of June 30, 2019, surplus fund balance was $1.75 million, or 12.8 percent of the next year’s budget. District officials have not …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mGenesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… Determine whether: Goods and services were procured in a manner consistent with the procurement policy. Cash … that they complied with competitive bidding statutes when awarding two contracts totaling $549,000 and did not seek competition as required by the procurement policy for five professional service contracts totaling $2.8 million …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeFranklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… of Audit The purpose of our audit was to examine the District’s internal controls over use of its non-firefighting … 31, 2016. Background The Franklin Square and Munson Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20South Butler Fire Department – Oversight of Financial Activities (2020M-120)
… were not annually audited as required. Required State and Federal filings were not completed, and annual budgets were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesTown of Darien – State Contract Loader Purchases (2013M-88)
… 30, 2013. Background The Town of Darien is located in Genesee County and has approximately 3,200 residents. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88Town of Yorkshire – Financial Management (2021M-109)
… fund balance in the four major operating funds increased by $811,100 (67 percent) in the past four years to more than …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
… whether City of Cortland (City) officials ensured claims for credit account purchases and employee reimbursements were properly supported and for appropriate purposes. Key Findings City officials did not … and employee reimbursements were properly supported and for appropriate purposes. No formal City-wide policies were …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141Mineola Union Free School District – Financial Condition Management (2021M-44)
… audit period, the Board consistently appropriated fund balance totaling $12.9 million that was not needed. When unused appropriated fund balance is added back, at June 30, 2020, unassigned fund balance increased to approximately 13 percent or about nine …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mMonroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)
… chargebacks and paid $128,603 for non-Authority costs in 2018. The Board did not adopt clear professional service … Appendix B includes our comments on issues raised in the Authority’s response (Appendix A). … Determine whether …
https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-andDiNapoli Honors Hispanic Leaders
… for their contributions and leadership, including: Dr. Sarah Brewster, chief director of Services and Operations of … Thomas P DiNapoli hosted a reception in Hempstead NY in honor of Hispanic Heritage month on Oct 19 …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-honors-hispanic-leadersNewburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… Key Findings Appropriations were overestimated resulting in an operating surplus of $18.8 million in 2015-16. Reserves were not used as intended and were overfunded by $7.3 million as of June 30, 2016. IT Director did not adequately monitor the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andBinghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… Officials generally agreed with our recommendations and have initiated corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… can be lost, stolen or misused, potentially resulting in unauthorized building access. BOCES officials: Did not … individual badge accounts. Created 25 duplicate accounts in the building access system and physical badges for current …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingTown of Lapeer – Budgeting (2024M-127)
… Board did not develop and adopt realistic budgets. As a result, unrestricted fund balance in these funds increased to … operating surpluses totaling $669,365 during fiscal years 2021, 2022 and 2023. Actual revenues exceeded estimated …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Locust Valley Central School District – Information Technology Equipment Management (2024M-134)
… that all IT equipment is safeguarded, adequately accounted for and would be detected if lost, stolen or misused. The … (Board) did not adopt a comprehensive written policy for IT equipment inventory or perform periodic physical … we reviewed (68 percent) were not properly accounted for. Specifically: 49 IT assets totaling $56,909, including …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentJustice Court Fund
… are required to report their disposition information to the Office of the State Comptroller’s Justice Court Fund on a monthly … and Court Clerks [pdf] Accounting for Justice Court Funds Advisories New York State Unified Court System Town and …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundCity of Utica – Parking Violation Enforcement and Collection (2015M-219)
… a population of approximately 61,800. The City is governed by an elected 10-member Common Council and Mayor. During our …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219