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Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… [read complete report - pdf] Audit Objective Determine whether: Goods and services … were procured in a manner consistent with the procurement policy. Cash disbursements were properly supported and … adequate compensating controls are in place. Clearly document all Board-approved compensation and benefits in the …
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)
Franklin Square and Munson Fire District NonFirefighting Vehicles 2017M20
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Town of Darien – State Contract Loader Purchases (2013M-88)
… Town officials did not obtain the relevant State contract price lists, apply the appropriate contract discounts, or … two loaders. Key Recommendations Request the appropriate price lists from the vendor when purchasing equipment on …
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)
… reasonable levels of fund balance and properly planned for equipment replacement. Key Findings The Board and … reasonable levels of fund balance or properly plan for equipment replacement. The Board: Consistently … annual budgets that contain more reasonable estimates for appropriations and revenues. Develop and adopt a …
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)
… report - pdf ] Audit Objective Determine whether City of Cortland (City) officials ensured claims for credit … in place to address the usage, documentation and approval of credit account purchases. As a result, 322 of the 436 (74 … our comment on the issues raised in the City’s response letter. … Determine whether City of Cortland City officials …
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 Objective Determine whether the Mineola Union Free School District’s (District) Board of Education (Board) and District officials effectively …
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)
… oversight over chargebacks for Monroe County (County) services and the procurement of professional services. Key Findings The Board did not provide …
https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-andDiNapoli Honors Hispanic Leaders
… chief director of Services and Operations of Circulo de la Hispanidad, who oversees services for children, adults and … Voutsinas, justice of the Nassau County Supreme Court. Prior to being elected Supreme Court justice in 2018, she …
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 … with our recommendations. Appendix B includes our comments on the issues raised in the District’s response. … Determine …
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)
… was not properly administered; all nine users had access to all of the financial modules in the system. Therefore, a user could make unauthorized changes to cover inappropriate transactions without detection. Errors …
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)
… Educational Services (BOCES) officials properly managed and monitored building access badge accounts. Key Findings … … Determine whether the Erie2ChautauquaCattaraugus Boards of Cooperative Educational Services BOCES officials …
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)
… realistic budgets. As a result, unrestricted fund balance in these funds increased to levels between 85 and 182 percent … determined that estimated revenues were underestimated in the general and highway funds, and budgeted appropriations were overestimated in the general fund, resulting in operating surpluses …
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)
… inventoried. Four IT assets totaling $1,646 could not be physically located. Key Recommendations Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentJustice Court Fund
… Town and village justice courts in New York State are … required to report their disposition information to the Office of the State Comptroller’s Justice Court Fund on a … Comptroller 110 State Street – 12th Fl Albany, NY 12236 Phone: 1-866-321-8503 Option 2 Fax: (518) 486-9899 Email: …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundCity of Utica – Parking Violation Enforcement and Collection (2015M-219)
… Purpose of Audit The purpose of our audit was to review the City’s parking violation operations for the period April 1, 2014 through … for pursuing collection of parking violations after a violation is more than 10 days past due or set a benchmark …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219State Comptroller DiNapoli Releases Local Government Audits
… properly and deposited intact but were not always remitted to the appropriate parties in a timely manner. Town of Howard … did not provide the board with the necessary information to assess the town’s financial position. … New York State …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-auditsHewlett Bay Fire District
… 2014. Background The Hewlett Bay Fire District is located in the Town of Hempstead in Nassau County, covers approximately 4.5 square miles and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtTown of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… reported hours on her Town of Alexandria (Town) time sheets that coincided with hours worked at other … and reported. Key Findings Sixty-three of the 67 time sheets (approximately 94 percent) completed by the Clerk … approval. The Clerk reported 405 hours on her Town time sheets totaling $5,868 that coincided with hours worked at …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsOppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… Purpose of Audit The purpose of our audit was to determine whether the Board adequately managed District … estimates are reasonable. Reduce unrestricted fund balance to an amount permitted by law. The Transportation Supervisor …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialOlean City School District – Financial Management (2016M-210)
… Purpose of Audit The purpose of our audit was to review the District’s financial management and budgeting … estimates of appropriations based on actual needs to avoid levying more taxes than needed. Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210