Search
Village of Arkport – Water Fund Financial Operations (2020M-45)
Determine whether the Village Board effectively managed the water services financial operations
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45Town of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
… the Supervisor’s disbursements were proper and the Clerk’s cash receipts were properly billed, collected and deposited. … deposits, reconciles and reports all aspects of her cash receipts, including water and sewer rents, with limited … interest. Improve oversight of the Clerk’s water and sewer cash receipts and billing process. The Supervisor should: …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194Hyde Park Central School District - Fixed Assets (2019M-103)
… recorded, accounted for and disposed of. Key Findings The District does not have a comprehensive policy for … fixed assets. District officials improperly appointed the purchasing agent as the Property Control Manager, … records each year and ensure they are accurate and up to date. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103Selkirk Fire Company No. 2 – Board Oversight (2021M-122)
… agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122State Comptroller DiNapoli Releases School District Audit
… New York State Comptroller Thomas P. DiNapoli today announced … School District – Fuel Purchasing (Seneca County and Wayne County) During the 30-month audit period, auditors …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditSayville Public Library – Treasurer (2016M-334)
… June 30, 2016. Background The Sayville Public Library is a school district public library located in the Town of Islip, Suffolk …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334Town of New Windsor – Information Technology (2020M-137)
… report - pdf ] Audit Objective Determine whether Town of New Windsor (Town) officials ensured information … secured and protected against unauthorized use, access and loss. Key Findings Town officials did not: Provide employees …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137State Comptroller DiNapoli Releases School Audit
… Union Free School District – Extra-Classroom Activity Funds (Nassau County) The extra classroom activity (ECA) … and district officials have little assurance that ECA funds are adequately safeguarded and properly accounted for. …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-auditState Comptroller Thomas P. DiNapoli Releases School District Audit
… could lose important data and suffer serious interruption in operations. District officials should have disabled 17 of … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-thomas-p-dinapoli-releases-school-district-auditIroquois Central School District – Financial Condition (2014M-22)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/iroquois-central-school-district-financial-condition-2014m-22Town of DeKalb – Financial Management (2016M-427)
… by its accounting firm. The Town has accumulated excessive funds in the general town-wide fund. The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Brookfield 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 … 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-48Rocky Point Union Free School District – Financial Condition (2015M-170)
… audit was to evaluate the District’s financial condition for the period July 1, 2013 through March 31, 2015. … Board of Education. General fund budgeted appropriations for the 2014-15 fiscal year were approximately $76.9 million. … in the District’s budgets. Develop comprehensive policies for establishing and using reserve funds. Develop a plan for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/rocky-point-union-free-school-district-financial-condition-2015m-170Onondaga Central School District – Nonpayroll Disbursements (2014M-257)
… Purpose of Audit The purpose of our audit was to assess internal controls over nonpayroll … Onondaga Central School District is located in the Towns of Lafayette, Marcellus, Onondaga and Otisco in Onondaga …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/14/onondaga-central-school-district-nonpayroll-disbursements-2014m-257Northern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-128)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extraWheelerville Union Free School District – Fund Balance (2016M-9)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9Village of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… compensatory (comp) time. $11,000 per year of costs to the Village for the Clerk-Treasurer’s personal use of a …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79Hauppauge Union Free School District – Leave Accruals (2022M-150)
… and have initiated or indicated they planned to initiate corrective action. … Determine whether Hauppauge …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150Pittsfield Fire District – Board Oversight (2016M-305)
… Purpose of Audit The objective of our audit was to examine internal controls over the District’s financial … a district corporation of the State, distinct and separate from the Town of Pittsfield, in Otsego County. The District …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Lansing Fire District – Investment Program (2023M-62)
… written investment policy as required by New York State General Municipal Law Section 39. The District earned …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62