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Pandemic Planning and Care for Vulnerable Populations (Follow-Up)
… Objective To determine the extent of implementation of the four … comorbidities and immune dysfunction; are more susceptible to infectious diseases; and are at greater risk for more …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/pandemic-planning-and-care-vulnerable-populations-followComptroller DiNapoli Releases Municipal Audits
… of Tivoli , Village of Tuckahoe and the City of Yonkers . “In today’s fiscal climate, budget transparency and … finance operating expenditures which will not be available in future years. In addition, the city plans to borrow up to $13 million for …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-1Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… Purpose of Audit The purpose of our audit was to determine if District controls were … and reported and that District moneys were safeguarded for the period January 1, 2013 through February 28, 2014. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Galen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the District’s financial operations …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyBrookhaven Fire District – Procurement and Information Technology (2014M-339)
… The Board has not adopted a disaster recovery plan or breach notification policy. Key Recommendations Ensure that … system administrator. Adopt a disaster recovery plan and a breach notification policy. … Bovina Fire District Fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339White Lake Fire District – Budgeting Practices (2013M-156)
… distinct and separate from the Town of Bethel, and located in Sullivan County. The Board of Fire Commissioners consists … has not properly developed its annual operating budgets. In three of the last five fiscal years, the District spent … its reserves with approximately $115,000 of fund balance in anticipation of future equipment and repair needs. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156Town of Owego Fire District – Board Oversight (2013M-26)
… Recommendations Conduct a thorough and deliberate audit of all claims prior to payment to ensure that all claims have sufficient supporting documentation and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Crystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… Purpose of Audit The purpose of our audit was to determine whether Department funds were used appropriately and whether the Board provided adequate oversight of the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… Motor Vehicles’ Licensing and Registration Systems (2013-S-58). Background Our initial audit report, which was issued on …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsRainbow Rhymes Learning Center (Follow-Up)
… Department: Rainbow Rhymes Learning Center (Report 2009-S-84). Background Our initial audit report, which was issued on … Key Recommendation Officials were asked to respond within 30 days of the issuance of this follow-up review, indicating …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/rainbow-rhymes-learning-center-followRochester City School District – Payroll and Procurement (2016M-435)
… Purpose of Audit The purpose of our audit was to determine if the District properly calculated and adequately supported …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435North Shore Central School District – Fuel Inventory (2017M-89)
… gallons dispensed. The department did not maintain a book inventory and reconcile it to the physical inventory for … accurate. Key Recommendations Ensure electronic or manual book inventory records of fuel are maintained, including the … fuel supplies are periodically measured and reconciled to book inventory records. Any differences should be promptly …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… financial records and management practices related to the adult education program and the procurement of professional … with its component districts for the operation of its adult education programs. BOCES officials could not provide … million, which is most likely attributable to activity in prior fiscal years. District officials did not seek …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultWallkill Central School District – Claims Auditing (2023M-52)
… sufficient supporting documentation, which could result in paying a claim that is not valid and legal. 11 warrants …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Real Estate Portfolio
… Transportation Authority has accounted for all of its real estate holdings, established a value for those holdings, and … of Interest Metropolitan Transportation Authority: Real Estate Portfolio (2009-S-10) Metropolitan Transportation Authority: Real Estate Portfolio (Follow-Up) (2011-F-30) Department of …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/real-estate-portfolioTown of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of financial operations, the Town's … the Village of Brushton within its borders and has a population of approximately 2,900. The Town, which …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350City of Amsterdam – Recreation Department (2023M-29)
… of how many people attended the event . However, based on the ticket cost of $10 per person, about 28 people paid to …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29North Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… among other places, Dallas, Texas; Indianapolis, Indiana; Las Vegas, Nevada; and Nashville, Tennessee. $32,093 for service …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… (District) officials secured user account access to the network and financial application and developed an … Findings District officials secured user account access to the financial application but did not secure user account … or develop an IT contingency plan. This increases the risk of unauthorized access, lost data, and inability to recover …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationTown of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… were approximately $743,000. Key Findings The Board did not adopt structurally balanced budgets or monitor the … could pay its obligations. Four of the five Board members did not receive budget status reports during the year. As a …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27