Search

Walton Fire District – Financial Operations (2017M-238)

… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the District’s financial operations for the period January …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238

Johnson City Central School District – Financial Condition (2015M-204)

… Background The Johnson City School District is located in the Village of Johnson City and the Towns of Union, Maine, Chenango and Dickinson in Broome County. The District, which operates four schools … Key Recommendation Include the funding and use of reserves in the budget plan each year and develop a plan for the use …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204

Broadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)

… The Broadalbin-Perth Central School District is located in the Towns of Broadalbin, Perth, Johnstown, Mayfield and Northampton in Fulton County, the Towns of Edinburg, Galway and …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-and

Evans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)

… did not ensure that the District only paid for travel and conference expenses that were necessary and as limited by … Monitor and enforce compliance with travel and conference policies. Consider using US General Services …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-and

DiNapoli Statement on Governor's Veto of Transparency Legislation

… P. DiNapoli released the following statement regarding Gov. Kathy Hochul’s veto of legislation that would have … P DiNapoli released the following statement regarding Gov Kathy Hochuls veto of legislation that would have …

https://www.osc.ny.gov/press/releases/2024/12/dinapoli-statement-governors-veto-transparency-legislation

Granville Central School District – Fund Balance (2016M-114)

… to assess the District’s oversight of financial operations for the period July 1, 2011 through December 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $26.7 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/granville-central-school-district-fund-balance-2016m-114

Lake Placid Central School District – Transportation State Aid (2023M-95)

… and have initiated, or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95

Valley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)

… teachers, nine monitors and two summer helpers. Except for minor findings, which we discussed with District officials, …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189

Watervliet Housing Authority – Timekeeping and Leave Records (2015M-186)

… the Authority’s timekeeping and leave accrual processes for the period January 1, 2014 through February 28, 2015. … Board of Commissioners, provides low rent housing for qualified individuals in accordance with relevant … of Housing and Urban Development. Operating expenditures for the 2014 fiscal year totaled approximately $2.5 million. …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186

Mount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)

… Recommendations Adopt financial plans for the maintenance of a reasonable level of fund balance, the funding and use of reserves and a multiyear financial plan. Adopt budgets …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/23/mount-sinai-fire-district-financial-condition-and-price-quotations

Community Fire and Rescue, Inc. - Financial Activities (2019M-93)

… Determine if Company officials ensured financial activity was properly recorded and reported, and money was safeguarded. Key Findings Credit card purchases lacked … lacked adequate recording and reporting and cash was not safeguarded. The Board-required audit of the …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93

Lakeland Central School District - Reserves Management (2019M-113)

… reserve balance could fund approximately eight years of claims. The Business Official’s report of reserves did not comply with some requirements of the Board’s policy. Key Recommendations The Board should: …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113

Putnam County - Department of Consumer Affairs - Misappropriation of Cash Receipts (2014M-310)

… Key Findings The Department has no written policies or procedures over the collection, custody and deposit of …

https://www.osc.ny.gov/local-government/audits/county/2016/05/06/putnam-county-department-consumer-affairs-misappropriation-cash-receipts-2014m-310

Mount Sinai Union Free School District - Financial Condition Management (2018M-34)

… used and total fund balance increasing from $12.4 million to $16.6 million (35 percent) for the period. The District’s …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-management

Town of Niagara – Justice Court (2015M-218)

… of our audit was to examine the Court’s financial activity for the period January 1, 2014 through July 29, 2015. … Key Recommendations Adopt a policy and develop procedures for the enforcement of collections of fines and fees. Request …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-niagara-justice-court-2015m-218

Hinsdale Central School District – Extra-Classroom Activities (2017M-244)

… Receipts in the District’s extra-classroom activity funds, which are operated by and for the students, totaled …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244

Bellevue Fire District #9 – Procurement (2018M-5)

… officials did not verify State and County contract pricing for four purchases totaling $29,306 during the audit … when making purchases. Verify State and County contract pricing was obtained on purchases made using these methods. …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5

Village of Muttontown - Board Oversight (2018M-251)

… Determine whether the Board provided adequate oversight of Village financial operations. Key Findings The Board did not: Audit or cause an audit of the financial records for 2014-15 through 2017-18. Audit … Key Recommendations Audit, or cause a timely audit of, Village financial records. Conduct a thorough and …

https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251