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Village of Greenwich - Water and Sewer Financial Operations (2019M-229)
Determine whether Village officials effectively managed the billing, collecting, enforcing and accounting for water and sewer charges.
https://www.osc.ny.gov/files/local-government/audits/pdf/greenwich-2019-229.pdfTown of Hancock – Justice Court Operations (2021M-6)
… agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-hancock-justice-court-operations-2021m-6State Comptroller DiNapoli Releases School District Audits
… school district audits have been issued. Nanuet Union Free School District – Network User Accounts and Information … a serious interruption of services. Scarsdale Union Free School District – Overtime (Westchester County) Although … a total of $11,961 for overtime. Carle Place Union Free School District – Network User Account Controls (Nassau …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Pleads Guilty in Theft of Fire Department Funds
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2018/09/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireSandy Creek Central School District – Cafeteria Operations (2016M-354)
… was to analyze the school lunch fund’s financial condition for the period July 1, 2015 through June 24, 2016. Background … The Sandy Creek Central School District is located in the Towns of Sandy Creek, Boylston, Orwell, Redfield, … for cafeteria employees is paid from the school lunch fund so the actual cost of operations can be used in making …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Herricks Union Free School District – Overtime (2019M-127)
… complete report - pdf] Audit Objective Determine whether District officials properly approved and monitored overtime for custodial employees. Key Findings Did not preapprove and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… of vendor payment summary records or reports can alert you to changes in expenditure trends and areas for possible … for moveable items such as technology equipment (i.e., computers and printers) and maintenance equipment (i.e., chainsaws and lawn mowers). Large repair costs for …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsPutnam County – Court and Trust Funds (2017M-221)
… Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January … as a result of this audit. … The purpose of our review was to determine whether County officials have established …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/putnam-county-court-and-trust-funds-2017m-221Orange County – Court and Trust Funds (2017M-225)
… Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January … as a result of this audit. … The purpose of our review was to determine whether County officials have established …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/orange-county-court-and-trust-funds-2017m-225Marion Central School District – Procurement (2022M-3)
… report - pdf] Objective Determine whether Marion Central School District (District) officials procured goods and services in … officials could not support they sought competition for purchases totaling: $103,687 for goods and public works …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3C.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… Fire Department. The Company is governed by a governing body, which includes a President, Vice-President, Secretary, … and Treasurer. The City provides the fire companies with fire equipment, safety gear, and a fire house, and funds … totaling more than $7,500. The Company’s governing body did not adequately safeguard the Company’s money. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194DiNapoli: School District Tax Levy Cap at 2%
… tax levy growth for school districts will be capped at 2%, up from 1.23% last year, according to data released today by … tax levy growth for school districts will be capped at 2 up from 123 last year according to data released today by …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percentComptroller DiNapoli Releases Municipal Audits
… the accuracy of revenue received and deposited from a department fundraiser. Cash advances and deposits … company did not maintain adequate records of cash received from fundraising events. Village of Livonia – Board Oversight …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-0Town of Caton – Supervisor’s Records and Reports (2014M-359)
… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period January 1, 2011 through July 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $1.5 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-caton-supervisors-records-and-reports-2014m-359Ravena-Coeymans-Selkirk Community Library – Claims Processing (2015M-28)
… of the Library’s internal controls over claims processing for the period July 1, 2013 through September 30, 2014. … Town of Coeymans in Albany County. The Library is a public school library that serves the approximately 14,000 residents of the Ravena-Coeymans-Selkirk Central School District and is governed by a seven-member Board of Trustees …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/ravena-coeymans-selkirk-community-library-claims-processing-2015m-28Town of Lisle – Highway Department Long-Term Planning (2022M-183)
… of Lisle (Town) officials established long-term capital and financial plans to address the Town’s Highway Department equipment and vehicle needs. Key Findings Town officials did … which is seven years beyond its usable life, accounted for approximately $66,000, or 70 percent, of these total …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183DiNapoli: Town of Altona Official Misused $23,500
… fiscal year or hire an independent auditor to conduct the audits; and Identify the financial reports that the … can be viewed here: http://www.osc.state.ny.us/localgov/audits/towns/2014/altona.pdf DiNapoli encourages the public …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-town-altona-official-misused-23500State Comptroller DiNapoli Releases School District Audits
… IT control weaknesses were communicated confidentially to officials. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0Canandaigua City School District – Procurement (2022M-141)
… – pdf] Audit Objective Determine whether Canandaigua City School District (District) officials competitively procured the … officials did not: Adequately seek competitive bids for purchases totaling $172,760 made from three vendors. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141Town of Stephentown – Records and Reports (2012M-209)
… and up-to-date accounting records, nor have monthly bank reconciliations been performed during our entire audit … in a timely manner. Perform complete and accurate monthly bank reconciliations and ensure that any differences …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209