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Iroquois Central School District – Financial Condition (2014M-22)
… Background The Iroquois Central School District is located in the Towns of Aurora, Elma, Lancaster, Marilla and Wales in Erie County and the Town of Bennington in Wyoming County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/iroquois-central-school-district-financial-condition-2014m-22Onondaga Central School District – Nonpayroll Disbursements (2014M-257)
… Background The Onondaga Central School District is located in the Towns of Lafayette, Marcellus, Onondaga and Otisco in Onondaga County. The District, which is governed by an …
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)
… internal controls over extra-classroom activity funds for the period July 1, 2012 through March 31, 2014. … with approximately 870 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $20.5 … the central treasurer receives supporting documentation for all activity fund receipts and that student treasurers …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extraHauppauge Union Free School District – Leave Accruals (2022M-150)
… did not properly account for leave accruals for 19 of the 49 employees’ accrual records that we tested. The … timekeeping records did not match, reflecting a difference of 15 days. Two employees received a total of 81 more days of leave than their collective bargaining …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150Village of Old Brookville – Cash Receipts (2015M-286)
… Purpose of Audit The purpose of our audit was to review the Village’s … July 31, 2015. Background The Village of Old Brookville is located in the Town of Oyster Bay in Nassau County. The … Village, which has a population of approximately 2,100, is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2016/01/15/village-old-brookville-cash-receipts-2015m-286Wheelerville Union Free School District – Fund Balance (2016M-9)
… our audit was to review the District’s financial condition for the period July 1, 2011 through June 30, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $4.4 million. … funded the capital reserve with no established plans for it. Key Recommendations Ensure that the amount of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9Town of DeKalb – Financial Management (2016M-427)
… of our audit was to review the Town's financial operations for the period January 1, 2015 through June 30, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $1.5 million. Key Findings The …
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 … 2013. Background The Brookfield Central School District is located in the Towns of Brookfield, Hamilton and Madison … Town of Columbus in Chenango County. The District, which is governed by a five-member Board of Education, operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48Village of Warsaw – Justice Court Operations (2021M-214)
… Determine whether the Village of Warsaw (Village) Justice Court (Court) collections were properly accounted for and … remitted fines and fees, they did not maintain accurate records and reports. The Justices and/or Court officials: Did … … Determine whether the Village of Warsaw Village Justice Court Court collections were properly accounted for and …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-warsaw-justice-court-operations-2021m-214Selkirk Fire Company No. 2 – Board Oversight (2021M-122)
Determine whether the Selkirk Fire Company No 2 Company Board of Directors Board provided adequate oversight of financial operations
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122Sayville Public Library – Treasurer (2016M-334)
… for holding public office. Key Recommendations Consult with legal counsel about the Library’s relationship with the individual performing the Treasurer’s functions. …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334State Comptroller DiNapoli Releases School Audit
… school district audit was issued. East Rockaway Union Free School District – Extra-Classroom Activity Funds (Nassau …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-auditPocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)
… District is a district corporation of the State, distinct and separate from the Town of Wallkill, in Orange County. The … The Board did not annually audit the Treasurer’s records and reports. The Treasurer did not maintain complete and accurate accounting records. Key Recommendations Develop, …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reportsState Comptroller Thomas P. DiNapoli Releases School District Audit
… officials. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-thomas-p-dinapoli-releases-school-district-auditKingston 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-103Hyde Park Central School District - Fixed Assets (2019M-103)
… that fixed assets were properly recorded, accounted for and disposed of. Key Findings The District does not have a comprehensive policy for identifying and recording fixed assets. District officials improperly … that includes threshold amounts for controlling inventory and procedures for maintaining fixed asset records. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103Pittsfield Fire District – Board Oversight (2016M-305)
… Purpose of Audit The objective of our audit was to examine internal … July 31, 2016. Background The Pittsfield Fire District is a district corporation of the State, distinct and separate … the Town of Pittsfield, in Otsego County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305State Comptroller DiNapoli Releases School District Audit
… the district’s average gasoline and diesel fuel purchases for almost 11 months. Auditors determined the district could … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditTown of New Windsor – Information Technology (2020M-137)
… disaster recovery plan that provides specific guidelines for the protection of IT assets and data against loss or …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137Town 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, reconciles and reports all aspects of her cash receipts, including water and sewer rents, with …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194