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Oriskany Central School District – Procurement (2017M-87)

… which has approximately 600 students, is governed by an elected seven-member Board of Education. Budgeted … and obtain quotations for goods and services as required by District policy. Ensure District officials adequately …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/oriskany-central-school-district-procurement-2017m-87

Village of Old Brookville – Cash Receipts (2015M-286)

… Audit The purpose of our audit was to review the Village’s cash receipts practices for the period January 1, 2014 through …

https://www.osc.ny.gov/local-government/audits/village/2016/01/15/village-old-brookville-cash-receipts-2015m-286

Village of Warsaw – Justice Court Operations (2021M-214)

… Justice Court (Court) collections were properly accounted for and deposited. Key Findings Although Village Court … properly monitor the Court’s monthly financial activity . For example, they did not perform adequate monthly bank … Justice Court Court collections were properly accounted for and deposited …

https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-warsaw-justice-court-operations-2021m-214

Town of Walton – Justice Court Operations (2021M-72)

… audit. Background The Town, located in Delaware County, is governed by an elected Town Board (Board) composed of four members and a Town Supervisor (Supervisor). The Board is responsible for the oversight and general management of …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72

Pocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)

… May 25, 2016. Background The Pocatello Fire District is a district corporation of the State, distinct and separate … from the Town of Wallkill, in Orange County. The District is governed by an elected five-member Board of Fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reports

Kingston Housing Authority – Board Oversight (2020M-103)

… report - pdf] Audit Objective Determine whether the Board of Commissioners (Board) provided adequate oversight of Kingston Housing Authority (Authority) operations. Key Findings The Board did not provide adequate oversight of Authority operations. As a result: Budgets were not …

https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103

Village of Arkport – Water Fund Financial Operations (2020M-45)

… action. Appendix B includes our comment on an issue raised in the Village's response letter. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45

Town of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)

… did not properly segregate the disbursement duties of his office as the bookkeeper controls most aspects of the disbursement process. The Clerk collects, deposits, … are familiar with and follow the requirements of New York State General Municipal Law Article 18 as they relate to …

https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194

Hyde Park Central School District - Fixed Assets (2019M-103)

… agent as the Property Control Manager, resulting in an inadequate segregation of duties. Fixed assets were not …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103

Selkirk Fire Company No. 2 – Board Oversight (2021M-122)

… Ensure the Treasurer maintained adequate accounting records, deposited collections timely and intact and made … of all money collected, prepare and maintain adequate records and reports for all revenues and expenditures. Board …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122

State Comptroller DiNapoli Releases School District Audit

… Central School District – Fuel Purchasing (Seneca County and Wayne County) During the 30-month audit period, auditors … savings would have covered the district’s average gasoline and diesel fuel purchases for almost 11 months. Auditors … station. The erroneous payments comprised $57,415 in taxes and $17,565 in finance charges and other fees. Find out how …

https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audit

Sayville Public Library – Treasurer (2016M-334)

… June 30, 2016. Background The Sayville Public Library is a school district public library located in the Town of … State Education Department’s Board of Regents in 1952, is governed by an elected five-member Board of Trustees. … as either a Library officer or independent contractor is unclear. The Treasurer, whose duties were indicative of …

https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334

Town of New Windsor – Information Technology (2020M-137)

… report - pdf ] Audit Objective Determine whether Town of New Windsor (Town) officials ensured information technology … plan. Ensure online banking agreements comply with New York State General Municipal Law (GML). Sensitive …

https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137

State Comptroller DiNapoli Releases School Audit

… not always timely. Managing the finances of ECA activities is meant to be a learning experience for student club … miss this learning opportunity and district officials have little assurance that ECA funds are adequately … safeguarded and properly accounted for. Find out how your government money is spent at Open Book New York . …

https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-audit

State Comptroller Thomas P. DiNapoli Releases School District Audit

… a result, the district has an increased risk that it could lose important data and suffer serious interruption in … data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data. … New York …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-thomas-p-dinapoli-releases-school-district-audit

Iroquois Central School District – Financial Condition (2014M-22)

… of our audit was to examine the District’s financial management practices for the period of July 1, 2009 through …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/iroquois-central-school-district-financial-condition-2014m-22

Town of DeKalb – Financial Management (2016M-427)

… June 30, 2016. Background The Town of DeKalb is located in St. Lawrence County and has a population of approximately … accounting firm. The Town has accumulated excessive funds in the general town-wide fund. The Board did not annually … amount of fund balance that should be maintained in each fund and ensure that the excess unrestricted fund …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427

Brookfield Central School District – Financial Condition (2014M-48)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … in Chenango County. The District, which is governed by a five-member Board of Education, operates one school with … the past three years. The Board did not receive budget-to-actual or budget transfer reports. The Board has not …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48