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Cincinnatus Central School District – Procurement (2021M-111)
… officials sought competition to procure goods and services not subject to competitive bidding requirements. Key … did not always seek competition to procure goods and services not subject to competitive bidding requirements. As a result, goods and services may not have been procured in a manner that ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111Madison County - Claims Audit and Payment Process (2019M-142)
… checks and allowed a credit card vendor to directly withdraw $1.9 million in monthly payments from a County bank … Discontinue allowing the credit card vendor to directly withdraw funds from County bank accounts. County officials …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142South Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… the District obtained the best available prices on purchases we reviewed. The Board adopted inaccurate and … take corrective action. Appendix B includes our comments on issues raised in the District’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155South Butler Fire Department – Oversight of Financial Activities (2020M-120)
… As a result, officers and members were not in a position to monitor and assess the Department’s financial status. We … and indicated they have begun and will continue to take corrective action. … Determine whether the South …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesCampbell-Savona Central School District – Budget Review (B2-13-12)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Town of Humphrey – Financial Management (2013M-116)
… surpluses experienced by the Town, unexpended surplus funds have increased even further in the general fund. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Town of Owasco – Highway Department (2020M-128)
… officials adequately oversaw highway purchasing, planning and interfund charges. Key Findings Town officials did not adequately oversee highway purchasing, planning and interfund charges. We found 596 highway claims totaling … 599 claims totaling $356,815 did not have an approved PO; and 234 claims totaling $96,900 did not have documentation to …
https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128Town of Clarendon – Justice Court Operations (2013M-362)
… in July 2011 that found that at least $89,600 in Court funds were misappropriated by the former Court clerk. She was …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/03/07/town-clarendon-justice-court-operations-2013m-362Town of Caroline – Renewable Energy (2013M-325)
… members. The Town’s 2013 budgeted appropriations for all funds are approximately $1.7 million. Key Finding By …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325Gates-Chili Central School District - Financial Management (2019M-53)
… and not using $5.3 million in appropriated fund balance as a funding source. The tax certiorari and unemployment … and adopting budgets that include reasonable estimates for revenues and appropriations and the amounts of fund … they have begun to implement corrective action. Appendix B includes our comments on issues raised in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… no use was recorded for either vehicle in the vehicle use log until May 2016. Key Recommendations Determine whether the … use of public funds. Enforce the use of the vehicle use log by ensuring that the log is completely filled out each time a vehicle is used. … Franklin Square and Munson …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20State Comptroller DiNapoli Statement on SEC's Climate Disclosure Proposal
… New York State Comptroller Thomas P. DiNapoli issued the following … across the marketplace, will greatly improve the state pension fund's ability to assess and address risks and opportunities …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-statement-secs-climate-disclosure-proposalIX.7.K Record Retention – IX. Federal Grants
State agency retention and access to records must be in full compliance with all applicable federal laws rules and regulations e
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retentionTown of Huron – Financial Management (2014M-367)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management, … 1, 2011 through September 18, 2014. Background The Town of Huron is located in Wayne County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367Minerva Central School District – Financial Condition Management (2020M-60)
… balance to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Town of Groveland – Fiscal Oversight (2014M-285)
… Purpose of Audit The purpose of our audit was to examine the oversight and … appropriations for 2015 for the general and highway funds total approximately $1.1 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-groveland-fiscal-oversight-2014m-285NFC Development Corporation – Project Approval and Monitoring (2021M-11)
… in accordance with established guidelines, but once funds were disbursed, officials generally did not follow up …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoringTown of South Bristol – Financial Management (2015M-140)
… 20, 2015. Background The Town of South Bristol is located in Ontario County and has a population of approximately … officials and employees who received or disbursed money in 2014. Key Recommendations Implement fiscal policies to …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140Town of Orange – Budget Review (B20-2-14)
Determine whether the significant revenue and expenditure projections in the Towns adopted budget for the 2021 fiscal year are reasonable
https://www.osc.ny.gov/local-government/audits/town/2021/01/08/town-orange-budget-review-b20-2-14Town of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)
… selected financial operations and the Justice Court for the period January 1, 2013 through August 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2015 totaled $891,816 for the general, highway and water … The Board did not review purchases made using Town credit cards. The Town Clerk did not properly account for the sale …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-and