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State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. City of Amsterdam – Budget Review (Montgomery County) City … the board did not properly monitor the performance of businesses receiving financial benefits. Town of Dix – Justice Court Operations (Schuyler County) The …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-auditsCamillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… Purpose of Audit The purpose of our audit was to examine the Department’s internal controls over financial … that financial activity is properly recorded and reported. Debit cards were used in violation of the Department’s bylaws, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072Cortland County – Public Water Supplies (2016M-318)
… reviews of the operators’ monthly operating reports (MOR). In addition, violations identified in completed surveys …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… separate from the Towns of Mamakating and Wallkill located in the Counties of Sullivan and Orange, respectively. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialPine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… and ensure detailed approval is documented in the Board minutes. Adopt a code of ethics that sets forth guidance for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesHauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… and to review internal controls over procurement for the period January 1, 2013 through April 30, 2014. … and separate from the towns of Smithtown and Islip in Suffolk County, in which it is located. The District, … approximately 15,000 residents. Budgeted appropriations for 2014 were approximately $3.8 million. Key Findings Three …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Halfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)
… Fire Department is a not-for-profit organization located in the Town of Halfmoon, Saratoga County. The Department, … Key Recommendations Adopt financial policies to assist in safeguarding Department funds, such as policies for cash … from the Treasurer. Audit claims and include a resolution in the Board meeting minutes that specifies the claims …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financialHarpursville Central School District – Financial Management (2013M-261)
… Purpose of Audit The purpose of our audit was to examine District officials’ management … to 33 percent. The District has four reserve funds with excessive balances. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261New York Mills Union Free School District – Financial Management (2016M-107)
… July 1, 2014 through November 30, 2015. Background The New York Mills Union Free School District is located in the … New York Mills Union Free School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Lancaster Central School District – Financial Condition (2016M-101)
Lancaster Central School District Financial Condition 2016M101
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Wassaic Fire District – Purchasing and Claims Processing (2017M-8)
… practices and claims processing for the period January 1, 2015 through September 30, 2016. Background The Wassaic … are made with professional service providers that detail the contract period, services and compensation. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Burnt Hills-Ballston Lake Central School District – Leave Accruals and Separation Payments (2015M-357)
… September 30, 2015. Background The Burnt Hills-Ballston Lake Central School District is located in the Towns of … Burnt HillsBallston Lake Central School District Leave Accruals and Separation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/burnt-hills-ballston-lake-central-school-district-leave-accruals-andLittle Falls City School District – Leave Accruals (2016M-64)
… 1, 2014 through December 31, 2015. Background The Little Falls City School District is located in the City of Little Falls and portions of the Towns of Danube, Fairfield, Herkimer, Little Falls, Manheim and Stark in Herkimer County. The District, … Little Falls City School District Leave Accruals 2016M64 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/little-falls-city-school-district-leave-accruals-2016m-64Chenango Valley Central School District – Capital Project Management (2016M-58)
… Purpose of Audit The purpose of our audit was to examine the District’s management of an ongoing project for the period July 1, 2014 through December 17, 2015. … Background The Chenango Valley Central School District is located in the Towns of Chenango, Colesville, Dickinson, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/17/chenango-valley-central-school-district-capital-project-management-2016mControlling Access to Student Grading Systems in School Districts (2015-MS-3)
… complete report - pdf] We also released six letter reports to the following School Districts: Arlington Central School … [pdf] . Purpose of Audit The purpose of our audit was to determine whether school districts are adequately … and monitoring user access. All districts had weaknesses in accessing, monitoring and reviewing audit logs. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/21/controlling-access-student-grading-systems-school-districts-2015-ms-3Comptroller DiNapoli Releases State Audits
… that funds are properly accounted for and payments are only made for appropriate business purposes. Tests showed …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsWayne County – Financial Management (2012M-249)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition and management for the period … January 1, 2010, to August 31, 2012. Background Wayne County is located in Central New York, covers approximately … square miles, and has approximately 94,000 residents. The County is governed by a Board of Supervisors which is …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… appropriate analyses, such as an annual review of bus routes. By improving transportation efficiency, we … analyze the number of students regularly using the bus to increase the use of available capacity and reduce the number of routes, explore sharing bus to locations outside the District with neighboring …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andState Comptroller DiNapoli Releases School District Audits
… the following school district audits have been issued. Bolton Central School District – Fund Balance Management …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-school-district-auditsWest Hill Fire District No. 3 – Financial Condition (2014M-160)
… Key Findings At the end of 2013, the District’s unassigned fund balance totaled almost $178,000 or more than 3 times the … real property tax levies. The District reported a capital reserve fund with a balance of $165,728 as of December 31, 2013. District officials created this reserve in the late 1990s to fund future costs of new …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160