Search

Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)

… a competitive yield. Prepare monthly cash flow forecasts to monitor and estimate funds available for investment. Key Recommendations Adopt a comprehensive … rate quotes and ensure available funds are invested to benefit BOCES operations. Consider all four objectives of …

https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investment

Town of Cobleskill – Budgeting (2023M-138)

… and unrestricted fund balances increased to levels between 100 and 179 percent of the 2023 appropriations. The Town’s …

https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138

Upper Jay Fire District – Board Oversight (2023M-24)

… District financial activities, which hindered its ability to monitor financial operations and increased the risk that … The Board, as a whole, did not audit and approve claims for 57 check disbursements totaling $37,561 before payment … Treasurer's 2021 records. While the Treasurer is required to sign all checks, she signed six (2 percent) of the 247 …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24

Town of Preston - Financial Management (2018M-81)

… reserve policy and multiyear financial and capital plans to address the Town’s operational and capital needs. Key … Adopt budgets that include realistic estimates for revenues and expenditures. Develop and adopt a fund … that establishes the level of fund balance and reserves to be maintained. Develop and adopt a comprehensive multiyear …

https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81

Town of Locke – Financial Condition (2020M-111)

… As a result, it levied more taxes than necessary to sustain operations. The Board did not adopt budgets with … and water district were excessive, ranging from 89 percent to 536 percent of actual expenditures. The Board did not … annual budgets. Use surplus funds as a financing source for funding one-time expenditures, needed reserves and/or …

https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111

Orange County Probation Department – Restitution Payments (S9-20-1)

… Determine whether the Orange County County Probation Department Department …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/orange-county-probation-department-restitution-payments-s9-20-1

Putnam County Probation Department – Restitution Payments (S9-20-2)

… restitution obligations and the limited policies that were in place were not followed. Five of the 11 restitution orders … efforts to locate victims with uncashed checks promptly. In addition, officials did not make undisbursed restitution … Establish adequate written policies and procedures for enforcing and monitoring restitution obligations. Provide …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/putnam-county-probation-department-restitution-payments-s9-20-2

Canajoharie Central School District – Fuel Purchasing (2021M-170)

… the District was unaware its fuel card vendor began to assess a high-credit risk fee in March 2019. While the District paid high-credit risk fees totaling $1,321 for May and June 2021, the District’s incomplete records … with the purchasing policy. Thoroughly audit claims to ensure they reconcile to fuel receipts and do not include …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170

Wilson Central School District - Financial Management (2022M-22)

… the statutory limit and maintaining excess reserves, real property taxes may have been higher than necessary. In …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22

Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)

… annually appropriating fund balance that was not needed to finance operations contributed to the District maintaining a surplus fund balance that … percent. Over the last three years, the District budgeted for operating deficits totaling $358,300 but actually had …

https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-management

Town of German – Supervisor’s Records and Reports (2023M-54)

… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The … records and reports in a complete, accurate and up-to-date manner . As a result, the Town Board’s (Board) … of fire protection fund revenues in the general fund for the 2020 through 2022 fiscal years. Did not provide …

https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54

Orchard Park Central School District - Financial Management and Payroll (2018M-89)

… the tax levy by a total of $4.4 million from 2014-15 to 2017-18. Three teachers were paid stipends at rates not … Develop and adopt budgets that include realistic estimates for revenues, appropriations and fund balance that will be used to fund operations. Adopt a more comprehensive reserve policy …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payroll

Southern Cayuga Central School District – Financial Condition (2020M-77)

… Adopt budgets that include reasonable estimates for revenues, appropriations and the amount of fund balance needed to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77

Wallace Fire District – Board Oversight (2024M-126)

… competitive methods to purchase a used 2008 brush truck (mini pumper) that cost $175,000. As a result, officials …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126

Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)

… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and … fiscal concerns with the Village’s general fund for the year 2022-23, the Board’s ineffective oversight …

https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11

State Comptroller DiNapoli Releases School District Audits

… and did not establish written policies or procedures to add or disable user accounts and permissions. The district … IT control weaknesses were communicated confidentially to officials. Nyack Union Free School District – Network User … payments. Officials did not adhere to contract terms for separation payments or obtain Board of Education approval …

https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-audits

Thank you for subscribing to the Comptroller's Weekly Newsletter!

Thank you for subscribing to the Comptroller's Weekly Newsletter!