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Town of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
… Determine whether Town officials ensured that the Supervisor’s disbursements were proper and the Clerk’s cash … contracts between the Town and his machining company. The Supervisor did not properly segregate the disbursement duties … water and sewer cash receipts and billing process. The Supervisor should: Segregate the disbursement duties of his …
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)
… officials improperly appointed the purchasing agent as the Property Control Manager, resulting in an inadequate … of duties. Fixed assets were not tagged as District property for seven items valued at $42,669, out of 30 assets … the threshold carry a tag identifying them as District property. District officials should review fixed asset …
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)
… by adequate documentation. Make timely deposits of all money collected, prepare and maintain adequate records and …
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
… could have saved at least $49,448 by using the Office of General Services contract price. In addition, officials …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditSayville Public Library – Treasurer (2016M-334)
… Purpose of Audit The purpose of our audit was to review the Library’s Treasurer position for the period …
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)
… [ read complete 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 information …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137State Comptroller DiNapoli Releases School Audit
… ECA deposits were not always timely. Managing the finances of ECA activities is meant to be a learning experience for …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-auditState Comptroller Thomas P. DiNapoli Releases School District Audit
… permissions for eight of the 12 network user accounts with administrative permissions because the permissions were …
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 … Board and District officials overestimated expenditures by a total of $21.3 million and underestimated revenues by a total of $2.3 million during the last four completed fiscal …
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)
… be funded or when reserve funds would be used. Amounts retained in two of the District’s reserves were excessive. …
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 disbursements for …
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)
… – pdf] Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured compensation received by the … unauthorized compensatory (comp) time. $11,000 per year of costs to the Village for the Clerk-Treasurer’s personal …
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)
… in leave balances which may be overstated by 27 days. Ten employees’ electronic and manual timekeeping records did …
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)
… Provide oversight of the Treasurer’s duties throughout the year, including a periodic review of the Treasurer’s monthly … such as the District’s bank statements, canceled check images and hall rental agreement forms. … Pittsfield Fire …
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)
… agreed with our findings and indicated they have begun to initiate corrective action. … audit lansing fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62Integrity
… Reports Lobbying Activities Procurement Lobbying Law … Online resources for state agencies researching the integrity …
https://www.osc.ny.gov/state-vendors/vendrep/integrity