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Town of Colden – Highway Operations (2017M-127)
… Purpose of Audit The purpose of our audit was to review highway department operations for the period … management policy. The Superintendent did not keep up-to-date maintenance logs for the department’s fleet of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127School District Bus Safety (2018-MS-4)
… providing adequate oversight over transportation functions to ensure the safe transportation of students. Key Findings …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4Broome County – Information Technology (2013M-351)
… through August 20, 2013. Background Broome County, located in the Southern Tier of the State, has approximately 200,000 …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351Orleans County – Sheriff’s Department Inmate and Commissary Accounts (2017M-209)
… and procedures over inmate and commissary accounts for the period January 1, 2015 through May 10, 2017. … of seven elected Legislators. Budgeted appropriations for 2017 totaled approximately $66 million. Key Findings The … and made disbursements such as personal inmate telephone charges from the commissary account. Key …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/orleans-county-sheriffs-department-inmate-and-commissary-accounts-2017m-209Elmsford 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-147Iroquois Central School District – Financial Condition (2014M-22)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for the period of July 1, 2009 through November 22, 2013. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/iroquois-central-school-district-financial-condition-2014m-22Onondaga Central School District – Nonpayroll Disbursements (2014M-257)
… Purpose of Audit The purpose of our audit was to assess internal controls over nonpayroll disbursements for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/14/onondaga-central-school-district-nonpayroll-disbursements-2014m-257Northern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-128)
… of Audit The purpose of our audit was to determine if the District had established effective internal controls over … 2014. Background The Northern Adirondack Central School District is located in the Towns of Altona, Beekmantown, … County and the Town of Bellmont in Franklin County. The District, which is governed by an elected seven-member Board …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extraTown of DeKalb – Financial Management (2016M-427)
Town of DeKalb Financial Management 2016M427
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Brookfield Central School District – Financial Condition (2014M-48)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period of July 1, 2012 through October 31, 2013. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… required. Ensure the Treasurer filed the District’s AFRs for fiscal years 2017 through 2023 in a timely manner. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mWheelerville Union Free School District – Fund Balance (2016M-9)
… through June 30, 2015. Background The Wheelerville Union Free School District is located in the Town of Caroga in … 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-9Oriskany Central School District – Procurement (2017M-87)
… was appropriate and was compliant with competitive bid statutes and District policies for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/oriskany-central-school-district-procurement-2017m-87Lansing Fire District – Investment Program (2023M-62)
… and manage a comprehensive investment program. The Board of Fire Commissioners (Board) did not develop and adopt a … savings account, which had an average daily balance of approximately $3.8 million during the audit period. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62Hauppauge Union Free School District – Leave Accruals (2022M-150)
… Ensure leave accruals are accounted for in accordance with written procedures, CBAs and individual contracts. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150Village of Old Brookville – Cash Receipts (2015M-286)
… Purpose of Audit The purpose of our audit was to review the Village’s cash receipts practices for the …
https://www.osc.ny.gov/local-government/audits/village/2016/01/15/village-old-brookville-cash-receipts-2015m-286Selkirk Fire Company No. 2 – Board Oversight (2021M-122)
… whether the Selkirk Fire Company No. 2 (Company) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations and cannot be assured all moneys … whether the Selkirk Fire Company No 2 Company Board of Directors Board provided adequate oversight of financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122State Comptroller DiNapoli Releases School Audit
… accounted for, properly remitted and deposited. Other than minor exceptions, disbursements were properly supported and …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-auditPocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)
… State, distinct and separate from the Town of Wallkill, in Orange County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reportsKingston Housing Authority – Board Oversight (2020M-103)
… of Commissioners (Board) provided adequate oversight of Kingston Housing Authority (Authority) operations. Key … of Commissioners Board provided adequate oversight of Kingston Housing Authority Authority operations …
https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103