Search
Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-auditsMonroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… Board of Cooperative Educational Services maintains a main campus in the Village of Spencerport, Monroe County, and …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mAlfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… Purpose of Audit The purpose of our audit was to determine if access to the District’s … Central School District is located in the Towns of Alfred, Almond, Ward and West Almond within Alleghany …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andVillage of Alden – Ambulance Service Billing and Collection (2016M-321)
… The objective of our audit was to review ambulance service billing and collection procedures for the period June 1, 2013 … written policies and procedures for ambulance service billing and collection. An outside billing agent creates billing reports, issues billing …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Village of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the Village’s water … funds relied on interfund advances from the general fund to help finance operations. The Board did not adopt realistic … financial plan. Key Recommendations Develop a plan to repay outstanding interfund loans or authorize transfers …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334Village of Hancock – Insurance Withholdings (2022M-108)
… – pdf] Audit Objective Determine whether the Village of Hancock (Village) officials ensured insurance premium … the Clerk-Treasurer (Clerk) did not enforce the collection of retiree health insurance contributions, resulting in … for dental insurance. Four employees overpaid a total of $1,400 because the Clerk and Deputy Clerk Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… Department’s internal controls over financial operations for the period January 1, 2015 through August 10, 2016. … Volunteer Fire Department provides fire protection for the Town of Pittsfield in Otsego County. The Department has approximately 20 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andSchuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… Purpose of Audit The purpose of our audit was to review the Agency’s management practices for the period January 1, 2013 through … and recreation facilities. The Agency, which was created in 1971, is governed by an eight-member Board that is …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andFacility Structure, Safety, and Health Code Waivers
… Purpose To determine if the Department of Health’s (Department) waiver practices are effectively … to operate while corrections are made or alternative means of compliance are achieved. Key Findings We found the … communications efforts, were lacking and led to a backlog of at least 179 unprocessed waiver requests at the time of …
https://www.osc.ny.gov/state-agencies/audits/2015/06/18/facility-structure-safety-and-health-code-waiversState Comptroller DiNapoli Releases Municipal and School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. Roslyn Union Free School District … sufficiently detailed, up-to-date inventory records. The IT inventory list included at least 400 active IT devices …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0State Comptroller DiNapoli Releases School Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … promote transparency in government and provide taxpayers with better access to financial data. …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-0IX.7.D Cost Allocation – IX. Federal Grants
… The implementation of project cost allocations based on payroll data helps facilitate an equitable, and timelier, allocation of payroll costs across various federal projects. In … may also be allocated based on these records if the type of expenditure being allocated can reasonably be assignable …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7d-cost-allocationMoriah Central School District - Cash Management (2019M-65)
… earnings were maximized. Had officials invested idle funds in a financial institution with higher available interest … monthly cash flow forecasts that estimate available funds for investment. Ensure idle funds are invested in a manner, within legal limits, to maximize interest …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-cash-management-2019m-65Access Controls Over Selected Critical Systems
… To determine whether access controls over selected Office of Children and Family Services (OCFS) systems are sufficient … with promoting the safety, permanency, and well-being of children, youth, families, and vulnerable populations in … York State. Its responsibilities encompass a wide range of social services programs, including: foster care and …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/access-controls-over-selected-critical-systemsState Government Accountability - Special Reports
… 2014 Annual Report, December 2014 Effective Oversight of the Tuition Assistance Program: Schools Can Avoid … Dual Employment – Agencies Can Strengthen Oversight of Employee Time and Attendance, December 2013 Health-Related An Analysis of Reasonable and Customary Out-of-Network Reimbursement …
https://www.osc.ny.gov/state-agencies/audits/state-government-accountability-special-reportsWalton Fire Department – Financial Operations (2017M-242)
… Purpose of Audit The purpose of our audit was to determine if officials provided adequate oversight of financial activities to ensure that resources were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242Town of North Salem - Agricultural Exemptions (2018M-194)
… Objective Determine whether the Town Assessor (Assessor) is properly administering agricultural real property tax exemptions. Key Findings The Assessor: Granted four … Determine whether the Town Assessor Assessor is properly administering agricultural real property tax …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… whether the Edmeston Fire District (District) Board of Fire Commissioners (Board) properly audited claims and … File the delinquent AFRs with our Office within 60 days of the close of the fiscal year. District officials generally agreed with … Determine whether the Edmeston Fire District District Board of Fire Commissioners Board properly audited claims and …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mWorcester Central School District - Fund Balance Management (2022M-75)
… the Worcester Central School District (District) Board of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. The Board annually overestimated appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Town of New Windsor – Information Technology (2020M-137)
… report - pdf ] Audit Objective Determine whether Town of New Windsor (Town) officials ensured information … plan that provides specific guidelines for the protection of IT assets and data against loss or destruction. Ensure … indicated in Appendix A, officials disagreed with several of the findings and recommendations in our report. Appendix B …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137