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Randolph Central School District – Financial Management (2014M-20)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20Port Byron Central School District – Financial Condition (2014M-71)
… Throop and Brutus in Cayuga County and the Town of Savannah in Wayne County. The District, which is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71Sackets Harbor Central School District – Financial Condition (2016M-89)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … Central School District is located in the Towns of Adams, Henderson and Hounsfield in Jefferson County. The District, … plans for the use of excess unassigned fund balance in the general fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89Phoenix Central School District – Financial Condition (2017M-96)
… July 1, 2015 through February 28, 2017. Background The Phoenix Central School District is located in the Towns of … Phoenix Central School District Financial Condition 2017M96 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Parishville-Hopkinton Central School District – Financial Management (2017M-72)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District … Central School District is located in the Towns of Hopkinton, Parishville, Potsdam and Stockholm in St …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mCamden Central School District – Financial Condition (2016M-51)
… Background The Camden Central School District is located in the Towns of Annsville, Camden, Florence, Lee and Vienna in Oneida County; the Town of Constantia in Oswego … in Lewis County. The District, which operates five schools with approximately 2,300 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… audit was to determine if internal controls over Business Office operations were appropriately designed and operating … established adequate internal controls over Business Office operations. Board policies and written procedures have … appropriate segregation of duties amongst Business Office staff where possible and also implemented various …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsGreene Central School District – Financial Condition (2016M-17)
… reserves to be used, how they would be funded and when they would be used. The District’s reserve for … reserves to be used, how they will be funded and when they will be used. Review all reserve balances and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17Starpoint Central School District – Financial Condition (2015M-266)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2013 … September 1, 2015. Background The Starpoint Central School District is located in the Towns of Cambria, Lockport, … Pendleton, Wheatfield and Royalton in Niagara County. The District, which operates four schools with approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266Remsen Central School District – Fund Balance and Reserves (2015M-306)
… Boonville and Forestport in Oneida County and the Towns of Ohio and Russia in Herkimer County. The District, which … two schools with approximately 460 students, is governed by an elected five-member Board of Education. Budgeted … limits and reduce the amount of excess fund balance in a manner that benefits District residents. Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306Gloversville Housing Authority – Selected Financial Operations (2015M-257)
… The Board did not adopt adequate policies for tenant rent collections to ensure that payments were safeguarded. … procedures for the collection of tenant rents. Segregate rent collection duties among employees or ensure that …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257U-Crest Fire District #4 – Travel Expenditures (2017M-35)
… Audit The purpose of our audit was to examine the District’s travel expenditures for the period January 1, 2015 through … of the State, distinct and separate from the Town of Cheektowaga in Erie County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35Canaseraga Central School District - Financial Management (2019M-104)
… statutory limit by approximately $74,000 or 1 percentage point. The District has not adopted a comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104State Comptroller DiNapoli Report Details LIRR Delays in 2017
… A commuter train is considered late by the LIRR only if it arrives at its final destination six minutes or …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-report-details-lirr-delays-2017Newstead Fire Company –Internal Controls (2014M-92)
… The purpose of our audit was to assess the adequacy of Company financial controls for the period January 1, 2012 … through February 18, 2014. Background The Newstead Fire Company is a volunteer organization located in the Town of Newstead in Erie County. The Company contracts with the Town to provide fire protection …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92LaFayette Central School District – Reserves (2013M-387)
… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Comptroller DiNapoli Releases State Audits
… about $19.9 million. DMV has adequate procedures in place to ensure that it accurately identifies and reports its … also at increased risk because they have devised systems to informally hold supplies of pre-signed checks provided by … Workers' Compensation Board: Assessment of Costs to Administer the Workers' Compensation Program for the Two …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0Essex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… without sufficient oversight or other mitigating controls. Bail and civil office cash receipts were not properly … press-numbered receipts are issued in sequence for all bail payments that are received at the jail and all civil … are received in person at the civil office. Ensure that bail and civil office cash receipts that are collected are …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andNiagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… period January 1, 2010, to July 31, 2012. Background The Niagara Falls Housing Authority is a municipal housing … the purpose of providing housing services in the City of Niagara Falls in accordance with the rules and regulations … Niagara Falls Housing Authority CompensationRelated Payments …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorAlbany City School District – Separation Payments and Information Technology (2012M-251)
… to the employees leaving District service. Except for two minor exceptions, which we discussed with District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-information