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Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… had badges. Did not deactivate and could not physically locate the badges for 15 of 25 shared accounts we selected …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingFort Hunter Fire District – Capital Reserve Funds (2022M-202)
… the source of funding for the capital reserves as a part of the budgeting process. Key Recommendations Establish … funding goals. Include funding of capital reserves as part of the budgeting process or as authorized by Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Town of Yorkshire – Financial Management (2021M-109)
… whether the Town of Yorkshire (Town) Board (Board) and officials adopted realistic budgets, maintained reasonable levels of fund balance and properly planned for equipment replacement. Key Findings The Board and officials did not develop and adopt realistic budgets, …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109Alexandria Central School District – Financial Condition Management (2020M-109)
… period. The District’s budgeted appropriations from 2016-17 through 2018-19 exceeded actual expenditures by $844,261, …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mVillage of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… officials established adequate controls over Parks and Recreation Department (Department) financial activities. … for 11 of the tournaments and two of the fundraisers. Registration forms for 26 of 36 sports leagues were not … The former Director awarded scholarships (i.e., waived registration fees) without any guidelines, Board oversight or …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… report - pdf] Audit Objective Determine whether the Board of Commissioners (Board) and Executive Director (Director) provided adequate oversight of Binghamton Housing Authority (Authority) financial … The Board and Director did not provide adequate oversight of financial operations. The Board did not adopt written …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87South Butler Fire Department – Oversight of Financial Activities (2020M-120)
… Petty cash funds were not properly overseen or accounted for. $65,658 was disbursed without any review or approval and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesGreenwich Central School District – Extra-Classroom Activities (2021M-20)
… officials adequately safeguarded extra-classroom activity (ECA) funds and collections and disbursements were properly … for. Key Findings District officials did not ensure that ECA funds were adequately safeguarded or that ECA collections were always properly supported. ECA …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
… complete report - pdf ] Audit Objective Determine whether City of Cortland (City) officials ensured claims for credit account purchases … supported and for appropriate purposes. Key Findings City officials did not ensure all credit account purchases … Determine whether City of Cortland City officials ensured claims for credit …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141Weedsport Central School District – Procurement and Claims Audit (2021M-199)
… officials complied with the District’s procurement policy and statutory requirements when procuring goods and services. Determine whether claims had adequate supporting documentation and were properly audited before payment. Key Findings … whether claims had adequate supporting documentation and were properly audited before payment …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-procurement-and-claims-audit-2021m-199Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… report - pdf] Audit Objective Determine whether: Goods and services were procured in a manner consistent with the … Determine whether goods and services were procured in a manner consistent with the …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeInternal Control
… Laws, Rules & Regulations Internal Control Act Standards for … Laws Rules Regulations …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlState Comptroller DiNapoli Releases Local Government Audits
… local government audits have been completed. Town of Amity – Town Clerk (Allegany County) Auditors reviewed 184 …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-auditsVillage of Earlville – Collections (2024M-128)
… recorded and deposited all collections accurately and in a timely manner. Key Findings Although the … accurately recorded collections that we reviewed in the central accounting records, she did not always deposit collections in a timely manner. We also identified that staff in the …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Border City Fire District – Board Oversight (2024M-137)
… all goods and services were procured in compliance with New York State General Municipal Law (GML), District policies …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137Town of Byron – Procurement (2024M-11)
… report – pdf] Audit Objective Determine whether the Town of Byron (Town) officials complied with New York State … Determine whether the Town of Byron Town officials complied with New York State General …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Wayne Central School District – Property Disposal (2021M-161)
… 2016 transportation study conducted by an external advisory group which also made a recommendation designed to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161Town of Coventry - Town Clerk/Tax Collector (2021M-180)
… remitted and reported collections accurately and in a timely manner. Key Findings The Clerk did not record, deposit, remit or report all collections in a timely manner. As a result, the Town’s collections were … property tax collections and Clerk fees accurately and in a timely manner. Deposit all collections within the …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Boquet Valley Central School District – Procurement (2021M-132)
… and found five providers were paid a total of $135,238 for services provided during the audit period without officials using a request for proposal (RFP), as required. Key Recommendations Procure …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… Key Findings The ECA clubs did not maintain adequate records. Therefore, we could not determine whether all funds … ledgers. Deposit slip compositions did not always match records provided to the central treasurer. No profit and loss … ECA activities. Key Recommendations Maintain separate club records including deposit slips, duplicate press-numbered …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activity