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State Comptroller DiNapoli Releases Municipal & School Audits
… did not always procure goods and services according to policy requirements or maintain adequate supporting … Training (Warren County) SHP training was not provided to all employees and any elected officials. Of the 30 total … Training (Dutchess County) SHP training was not provided to all employees and elected officials. Of the 20 total …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-2Frontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition and mobile … compensation reserve funds were inappropriately used to fund other unrelated general fund operating costs. The … of personal use. We found that 25 devices had minimal to no discernible use for District purposes and were used …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesTown of Pulteney – Financial Management and Information Technology (2012M-177)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and controls over … Board has not established policies and procedures related to acceptable use, online banking, breach notification, or … policies and the Supervisor should establish procedures to ensure that financial duties are adequately segregated …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-pulteney-financial-management-and-information-technology-2012m-177Town of Johnsburg – Management Oversight and Online Banking (2013M-6)
… Purpose of Audit The purpose of our audit were to evaluate the Town’s oversight of financial activities and internal controls over online banking for the period January 1, 2011, to July 31, …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Village of Middleport – Water and Sewer Rents (2013M-313)
… Purpose of Audit The purpose of our audit was to review the Village’s water and sewer rent activity for the … the Board and only two had been sufficiently documented as to the rationale for the adjustments. The Clerk-Treasurer … manner. The Clerk-Treasurer’s spreadsheets were not up-to-date. As of September 13, 2013 she had not recorded any cash …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313State Comptroller DiNapoli Releases Municipal Audits
… the clerk did not remit real property tax collections to the town supervisor or the county treasurer in a timely … which resulted in the unrestricted general fund balance to increase to an excessive level. The board did not always seek …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School District Audits
… P. DiNapoli today announced the following school district audits have been issued. Canaseraga Central School District – … P DiNapoli today announced the following school district audits have been issued …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-0Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… Purpose of Audit The purpose of our audit was to assess internal controls over the District’s financial … $89,040. Key Findings Monthly financial reports submitted to the Board are not accompanied by bank statements or bank … with a copy of the bank statements in her monthly report to the Board. Ensure that the Treasurer files the annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Orange Lake Fire District – Budgeting Practices (2015M-146)
… Purpose of Audit The purpose of our audit was to examine the District’s budget process for the period … 2015. Background The Orange Lake Fire District is located in the Town of Newburgh, Orange County. The District, which … approximately $1.45 million. Key Findings The Board did not adopt any written policies or procedures for preparing …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… Purpose of Audit The purpose of our audit was to assess the District’s monitoring and safeguarding of fuel inventory and to assess its cash disbursement process …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mRockland County Department of Social Services – Service Contracts (2014M-368)
… controls over agreements with contracted service providers for the period January 1, 2013 through August 12, 2014. … Rockland County has a population of approximately 320,900 and is governed by a 17-member Board of Legislators. The County’s Department of Social Services is responsible for providing temporary help to eligible individuals and …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Town of Preston - Financial Management (2018M-81)
… reserve policy and multiyear financial and capital plans to address the Town’s operational and capital needs. Key … that establishes the level of fund balance and reserves to be maintained. Develop and adopt a comprehensive multiyear … officials agreed with our findings and indicated they plan to initiate corrective action. … Town of Preston Financial …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81Florida Union Free School District – Information Technology (2017M-146)
… Purpose of Audit The purpose of our audit was to determine whether internal controls over information … services provided by OUBOCES and MHRIC, which could lead to confusion over roles and responsibilities of each party. … Recommendations Review and monitor employees’ computer use to ensure compliance with the District’s acceptable use …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… Purpose of Audit The purpose of our audit was to determine whether the Commission’s financial activities … in 1973 by the Towns of Ballston, Charlton and Glenville to provide a summer recreation program for children within … The Treasurer did not maintain adequate accounting records to report the Program’s financial activity. The Board cannot …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesVillage of Franklin – Fund Balance Management (2018M-13)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed the Village’s fund balance for the period June 1, 2016 through November 10, 2017. Background The Village of Franklin is located in the Town of Franklin in Delaware County and has …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Silver Creek Central School District – Financial Condition (2015M-321)
… Purpose of Audit The purpose of our audit was to examine the District’s management of financial activities … District officials annually appropriated fund balance to reduce the tax levy, but funds were not used as budgeted … include realistic appropriations based on actual needs to avoid levying taxes at a level greater than needed. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Sherman Central School District – Claims Processing (2016M-352)
… Purpose of Audit The purpose of our audit was to examine the claims audit process for the … Sherman Central School District is located in the Towns of Chautauqua, Clymer, French Creek, Mina, North Harmony, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Sewanhaka Central High School District – Student Fees (2016M-296)
… approximately $178.8 million. Key Findings The Board does not have a policy on cash receipts. None of the finance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Naples Central School District – Online Banking (2015M-143)
… of our audit was to evaluate internal controls related to online banking for the period July 1, 2013 through June 16, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Cato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… Purpose of Audit The purpose of our audit was to review the process and procedures to procure professional services for the period July 1, 2014 … the types and timeframes of services and the compensation to be paid. … CatoMeridian Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-services