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Mount Sinai Union Free School District – Financial Management (2013M-227)

… Key Recommendations Develop and adopt budgets that include realistic estimates for revenues, expenditures and …

https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227

New York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform

… "The Republican tax bill moving forward in Congress remains a bad deal for New … one million New Yorkers. "Without further action, the bill would force significant cuts to Medicare and would … Based on Congressional Budget Office estimates, the bill is also expected to result in higher health insurance …

https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reform-0

Niagara Falls Water Board – Financial Management (2015M-141)

… Purpose of Audit The purpose of our audit was to determine if the Board is managing the Water Board’s … Board’s and the Water Authority’s finances are commingled to the extent that there is no clear division between the two … the Debt Service Fund for capital projects or repairs or to reduce the water and sewer rent rates charged to taxpayers. …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141

Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)

… Purpose of Audit The purpose of our audit was to assess the Authority’s purchasing …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304

Fairport Public Library – Financial Management (2014M-354)

… 1, 2012 through July 25, 2014. Background The Fairport Public Library is a school district public library located in the Village of Fairport within the … Fairport Public Library Financial Management 2014M354 …

https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354

Village of Clayville – Board Oversight (2015M-115)

… for the period June 1, 2013 through December 31, 2014. Background The Village of Clayville is located in the … five-member Village Board. Budgeted appropriations for the 2014-15 fiscal year were approximately $491,000. Key Findings …

https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115

Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)

… over the Company’s financial operations. This should include compensating controls over the Treasurer’s …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activities

State Comptroller DiNapoli Releases School District Audits

… user accounts with unnecessary administrative permissions. In addition, sensitive IT control weaknesses were …

https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-audits

East Irondequoit Central School District - Financial Management (2019M-28)

… [read complete report - pdf] Audit Objective Determine whether the Board … in encumbrances and improperly reserving $7.7 million for debt service. Recalculated surplus fund balance exceeded the statutory limit by 10 to 12 percentage points for the fiscal years 2015-16 to 2017-18. The District also …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28

Orchard Park Central School District - Financial Management and Payroll (2018M-89)

… District officials disagreed with certain aspects of our findings and recommendations, but indicated they planned … to initiate some corrective action. Appendix B includes our comments on the issues raised in the District’s response …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payroll

Town of Pulteney – Financial Condition (2021M-24)

… report - pdf ] Audit Objective Determine whether the Town of Pulteney (Town) Board effectively managed the Town’s … manage the Town’s financial condition and was unaware of the Town’s true financial position when it adopted budgets … financial and capital plans. Provide adequate oversight of the bookkeeper and provide municipal accounting training. …

https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24

Keene Central School District – Transportation State Aid (2021M-63)

… two. Officials did not establish adequate procedures to ensure the District applied for all State aid for new bus … buses identified in this report. Implement procedures to ensure transportation aid applications are accurately … an annual reconciliation of transportation aid expected to be received with actual amounts received. District …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63

Western Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)

… until the internal auditor found he was not adhering to the take-home vehicle policy. The internal auditor … CEO paid this reimbursement in April 2019. The CEO failed to comply with the Board’s take-home vehicle policy, … appropriate “tone at the top,” which is essential to establish strong internal controls. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-home

Village of Bemus Point – Clerk-Treasurer (2022M-38)

… official misconduct. In December 2021 she pleaded guilty to petit larceny and paid restitution to the Village. The Board of Trustees (Board) did not monitor … and interest of $18,100. Provide written financial reports to the Board or file annual financial reports (AUDs) with the …

https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38

Mount Pleasant Blythedale Union Free School District – Procurement (2022M-86)

… officials did not: Revise the purchasing policies to include sufficient guidelines for the procurement of professional services. Periodically use competition to procure services from professional service providers. The … officials do not seek competition, there is less assurance to taxpayers that procurements were made in the most prudent …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86

Town of Ephratah – Accounting Records and Reports (2022M-138)

… were incomplete, inaccurate and could not be relied on to make financial decisions . The Supervisor has continued to not maintain the Town’s accounting records and reports in a complete, accurate, up-to-date or timely manner. Without reliable accounting …

https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138

Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)

… financial plan. District officials generally agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comment on an issue raised in the District’s response …

https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-management

Wilson Central School District - Financial Management (2022M-22)

… plan. Key Recommendations Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Return funds inappropriately restricted in the debt reserve to general fund unrestricted fund balance. Adopt a …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22