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Village of Kaser - Refuse User Fees and Records (2018M-97)

… for the excess charges. The refuse budget does not include estimated revenues and there was no support for … Ensure that fees for the refuse district do not exceed the expenditures. Ensure that the refuse …

https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97

Broome County – Information Technology (2013M-351)

… Purpose of Audit The purpose of our audit was to determine if the County’s computerized … data and assets were properly safeguarded for the period of January 1, 2012 through August 20, 2013. Background Broome …

https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351

Orleans County – Sheriff’s Department Inmate and Commissary Accounts (2017M-209)

… to examine the Department’s processes and procedures over inmate and commissary accounts for the period January 1, 2015 … Department did not properly account for and manage inmate and commissary accounts. Neither the former nor the … current Sheriff prepared monthly accountabilities for the inmate and the commissary accounts. Department officials …

https://www.osc.ny.gov/local-government/audits/county/2018/02/02/orleans-county-sheriffs-department-inmate-and-commissary-accounts-2017m-209

Elmsford Union Free School District – Fixed Assets (2017M-147)

… Purpose of Audit The purpose of our audit was to determine whether the District properly … Union Free School District is located in the Village of Elmsford in Westchester County. The District, which has …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147

Iroquois Central School District – Financial Condition (2014M-22)

… Central School District is located in the Towns of Aurora, Elma, Lancaster, Marilla and Wales in Erie County and …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/iroquois-central-school-district-financial-condition-2014m-22

Onondaga Central School District – Nonpayroll Disbursements (2014M-257)

… is located in the Towns of Lafayette, Marcellus, Onondaga and Otisco in Onondaga County. The District, which is … controls. Manual checks are not always audited and approved before they are distributed. Most of the … that all nonpayroll disbursements are properly audited and approved before payments are distributed. Maintain …

https://www.osc.ny.gov/local-government/audits/school-district/2014/11/14/onondaga-central-school-district-nonpayroll-disbursements-2014m-257

Northern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-128)

… approximately $20.5 million. Key Finding The Board did not ensure that District officials implemented and enforced … supporting documentation and four student treasurers did not maintain ledgers. Key Recommendation Ensure that activity …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extra

Town of DeKalb – Financial Management (2016M-427)

… of our audit was to review the Town's financial operations for the period January 1, 2015 through June 30, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $1.5 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427

Brookfield Central School District – Financial Condition (2014M-48)

… audit was to examine the District’s financial condition for the period of July 1, 2012 through October 31, 2013. … school with about 230 students. Budgeted appropriations for the 2013-14 fiscal year are $5.9 million. Key Findings … a multiyear financial plan. Key Recommendations Budget for and maintain a reasonable amount of fund balance. Provide …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48

Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)

… of Fire Commissioners (Board) properly audited claims and whether the Treasurer filed the required Annual Financial … 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 claims before payment and ensure all claims …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024m

Wheelerville Union Free School District – Fund Balance (2016M-9)

… June 30, 2015. Background The Wheelerville Union Free School District is located in the Town of Caroga in Fulton … Wheelerville Union Free School District Fund Balance 2016M9 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9

Oriskany Central School District – Procurement (2017M-87)

… Ensure District officials adequately document action taken when soliciting proposals and competitive quotes and retain …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/oriskany-central-school-district-procurement-2017m-87

Rocky Point Union Free School District – Financial Condition (2015M-170)

… through March 31, 2015. Background The Rocky Point Union Free School District is located in the Town of Brookhaven, … Rocky Point Union Free School District Financial Condition 2015M170 …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/rocky-point-union-free-school-district-financial-condition-2015m-170

Lansing Fire District – Investment Program (2023M-62)

… investment options. Officials did not consider other legally permissible investment options or formally solicit …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62

Hauppauge Union Free School District – Leave Accruals (2022M-150)

… School District (District) officials properly accounted for employees’ leave accruals and accurately calculated payments for unused leave accruals. Key Findings District officials did not properly account for leave accruals for 19 of the 49 employees’ accrual …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150

Village of Old Brookville – Cash Receipts (2015M-286)

… Purpose of Audit The purpose of our audit was to review the Village’s cash receipts … 1, 2014 through July 31, 2015. Background The Village of Old Brookville is located in the Town of Oyster Bay in … 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-286

Selkirk Fire Company No. 2 – Board Oversight (2021M-122)

… oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations … were properly accounted for and deposited. The Board did not: Adopt adequate bylaws and supplemental financial …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122

State Comptroller DiNapoli Releases School Audit

… County) The extra classroom activity (ECA) clubs did not maintain adequate records. As a result, auditors could not determine whether all money collected was accounted for, … and for legitimate purposes; however, ECA deposits were not always timely. Managing the finances of ECA activities is …

https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-audit