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West Genesee Central School District - Capital Assets (2023M-128)
… [read complete report – pdf] Audit Objective Determine whether West Genesee … (District) officials properly monitored and accounted for capital assets. Key Findings District officials did not always properly monitor and account for the capital assets that we tested, and did not conduct …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… at greater risk for unauthorized access, misuse, or loss. In addition to finding sensitive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsTown of Bombay – Justice Court Operations (2015M-208)
… internal controls over the Court’s financial operations for the period January 1, 2014 through May 31, 2015. Background The Town of Bombay is located in Franklin County and has a population of approximately … an elected five-member Town Board. Budgeted appropriations for 2015 totaled approximately $640,000. Key Findings As of …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Comptroller DiNapoli Releases Municipal Audits
… to customers. For the audit period, the village could not account for 34 percent of the water produced. … New York …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… [ read complete report - pdf ] Audit Objective Determine whether … (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly monitor and account for 70 percent of the 60 fixed assets we examined, including …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Town of Eastchester – Parking Ticket Collections (2012M-246)
… purpose of our audit was to examine the Court receivables for parking offenses for the period January 1, 2010, to May 31, 2012. Background … and the Town collected approximately $806,000 in fines for parking violations. Key Findings The Court’s parking …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246Town of Caroga – Supervisor’s Records and Reports (2015M-182)
… Purpose of Audit The purpose of our audit was to assess the completeness and accuracy of the Town’s records … April 30, 2015. Background The Town of Caroga is located in Fulton County and has a population of approximately 1,200. … $2.2 million. Key Findings The Supervisor did not provide adequate oversight of the bookkeeper. The …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182What Tier Are You In?
Members are assigned a tier based on when they joined NYSLRS Their tier determines eligibility for benefits the formula used to calculate them and more
https://www.osc.ny.gov/retirement/members/what-tier-are-youTupper Lake Central School District – Records and Reports (2021M-14)
… in project expenditures were not submitted for timely reimbursement. Submit the 2016-17 through 2019-20 ST-3 annual …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… or other form of supporting documentation is maintained to account for all Company funds collected and ensure that all …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mPalmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… Key Findings As of June 30, 2015, the District had an account for post-employment benefit liabilities totaling over …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mControls Over Cash Advance Accounts
… SED does not routinely resolve old outstanding items or review any paid checks and consequently has no assurance that potentially improper or fraudulent transactions are detected. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsTown of Keene – Records and Reports (2024M-27)
… of Keene (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively … The Supervisor did not maintain complete, accurate and timely accounting records. As a result, the Board lacked …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27Town of Albion – Supervisor’s Records and Reports (2024M-111)
… reported as actual expenditures. The Supervisor did not account for payroll-related liabilities, maintain proper cash …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Town of Wilson – Fuel Procurement and Monitoring (2024M-131)
… Town officials did not properly procure, monitor or account for fuel. Specifically, the Highway Superintendent …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131Putnam County – Court and Trust (2024-C&T-2)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022, through November 15, 2023.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/putnam-county-2024-CT-2.pdfLewis County – Court and Trust (2024-C&T-1)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through January 24, 2024.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/lewis-county-2024-CT-1.pdfLivingston County Court and Trust (2022-C&T-4)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 through June 17, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/livingston-county-2022-ct-4.pdfSchoharie County Court and Trust (2022-C&T-3)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through April 20, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/schoharie-county-2022-ct-3.pdfOneida County – Court and Trust (2023-C&T-3)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through October 12, 2023.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/oneida-county-court-and-trust-2023-CT-3.pdf