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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 … 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-48Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… filed the required Annual Financial Reports (AFRs) in a timely manner. Key Findings The Board did not properly … audit all claims, and the Treasurer did not file AFRs in a timely manner. The Board did not: Audit and approve all … the District’s AFRs for fiscal years 2017 through 2023 in a timely manner. Key Recommendations Audit and approve all …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mWheelerville 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-9Oriskany Central School District – Procurement (2017M-87)
… audit was to determine whether the procurement of goods and services was appropriate and was compliant with competitive bid statutes and District policies for the period July 1, 2015 through …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/oriskany-central-school-district-procurement-2017m-87Rocky Point Union Free School District – Financial Condition (2015M-170)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/rocky-point-union-free-school-district-financial-condition-2015m-170Lansing Fire District – Investment Program (2023M-62)
… $70,000, or $61,000 more had officials used other available investment options. Officials did not consider … solicit interest rate quotes that may have resulted in higher interest earnings. Key Recommendation Develop, …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62Hauppauge Union Free School District – Leave Accruals (2022M-150)
… records that we tested. The District may incur $46,271 in additional payroll costs if the errors are not corrected. … record their hours worked or not worked, which resulted in leave balances which may be overstated by 27 days. Ten … Recommendations Ensure leave accruals are accounted for in accordance with written procedures, CBAs and individual …
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)
… 1, 2014 through July 31, 2015. Background The Village of Old Brookville is located in the Town of Oyster Bay in Nassau … Village of Old Brookville Cash Receipts 2015M286 …
https://www.osc.ny.gov/local-government/audits/village/2016/01/15/village-old-brookville-cash-receipts-2015m-286Selkirk Fire Company No. 2 – Board Oversight (2021M-122)
… whether the Selkirk Fire Company No. 2 (Company) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations and cannot be assured all moneys … whether the Selkirk Fire Company No 2 Company Board of Directors Board provided adequate oversight of financial …
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 Audit
… spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-auditPocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the District’s … books and records. Maintain accurate, complete and up-to-date accounting records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reportsKingston Housing Authority – Board Oversight (2020M-103)
… report - pdf] Audit Objective Determine whether the Board of Commissioners (Board) provided adequate oversight of … Determine whether the Board of Commissioners Board provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103Village of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured … Determine whether the Village of Ocean Beach Village Board of Trustees Board ensured compensation …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79Village of Warsaw – Justice Court Operations (2021M-214)
… our findings and recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-warsaw-justice-court-operations-2021m-214State Comptroller DiNapoli Releases School District Audit
… Central School District – Fuel Purchasing (Seneca County and Wayne County) During the 30-month audit period, auditors … payments comprised $57,415 in taxes and $17,565 in finance charges and other fees. Find out how your government money is spent at Open …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditTown of New Windsor – Information Technology (2020M-137)
… (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Provide employees with …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137Sayville 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. … about the Library’s relationship with the individual performing the Treasurer’s functions. Ensure that the …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334State Comptroller Thomas P. DiNapoli Releases School District Audit
… weaknesses were communicated confidentially to officials. Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-thomas-p-dinapoli-releases-school-district-auditTown of Walton – Justice Court Operations (2021M-72)
… of Walton (Town) Justice Court (Court) properly accounted for, deposited, disbursed and reported fines and fees. Audit Results The Court properly accounted for, deposited, disbursed and reported fines and fees we … a Town Supervisor (Supervisor). The Board is responsible for the oversight and general management of operations, …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72Hyde 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