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State Comptroller DiNapoli Releases Municipal & School Audits
… The recreation director maintained limited and inadequate collection records and staff did not issue receipts for … remitted for the four-hour Craft Beer Fest the day of the event, officials could not support the number of tickets sold for the event; and auditors found $286 was remitted for the 10-hour …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Broadalbin-Perth Central School District – Cash Management (2020M-65)
… a result, officials did not maximize interest earnings for the District. Officials did not formally solicit interest … rate quotes or prepare cash flow forecasts to estimate the amount of funds available for investment. Officials earned interest totaling $40,652 during the audit period. However, they could have earned about …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65Peekskill City School District – Financial Condition (2015M-191)
… 2014-15 fiscal year totaled approximately $80 million. Key Finding District officials adequately monitored the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/peekskill-city-school-district-financial-condition-2015m-191Baldwin Union Free School District – Sexual Harassment Prevention Training (S9-23-17)
… pdf] Audit Objective Determine whether Baldwin Union Free School District (District) employees and Board of Education … audit statewide baldwin school …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/10/06/baldwin-union-free-school-district-sexual-harassment-prevention-trainingAvoca Central School District – Sexual Harassment Prevention Training (S9-23-19)
… – pdf] Audit Objective Determine whether Avoca Central School District (District) employees and Board of Education … audit avoca school district …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/avoca-central-school-district-sexual-harassment-prevention-training-s9-23State Comptroller DiNapoli Adds $3 Billion to the State Pension Fund’s Sustainable Investment Program
… on Climate Change (UNFCCC) — known as COP24 — in Katowice, Poland in December. He previously participated in COP21 in …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-adds-3-billion-state-pension-funds-sustainable-investment-programVillage of Palmyra - Financial Management (2019M-94)
… Adopt realistic budgets and reduce excessive fun and a fund balance policy. Annually audit the …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94Opinion 2007-4
… agreement) VILLAGE LAW §§5-506, 5-532; MUNICIPAL HOME RULE LAW §10(1)(ii)(e)(3): A village may not hold the … villages and certain other local governments to establish reserve funds for various stated purposes (General Municipal … and no other statute, however, authorizes a village to reserve monies for the payment of amounts due on the annual …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Rensselaer County Water and Sewer Authority – Debt Proceeds (2014M-17)
… controls over the issuing of and accounting for water and sewer bond proceeds for the period of June 1, 2008 through … through financing, managing and operating public water and sewer utilities in Rensselaer County and neighboring local governments. Key Finding Debt proceeds were properly authorized by the Board and the …
https://www.osc.ny.gov/local-government/audits/district/2014/04/11/rensselaer-county-water-and-sewer-authority-debt-proceeds-2014m-17Town of Addison - Supervisor's Fiscal Responsibilities (2019M-03)
… online banking, on her personal computer. Adequate accounting records were not maintained. Key Recommendations The Supervisor should: Collect, disburse and maintain custody of all Town funds in accordance with … proper oversight of the bookkeeper. Maintain adequate accounting records. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/04/26/town-addison-supervisors-fiscal-responsibilities-2019m-03Ellenville Central School District – Network User Accounts (2022M-18)
… not ensure network user accounts were adequately managed. In addition to sensitive information technology (IT) control … needed. Of the 550 unneeded accounts, 462 were not used to log into the District’s IT system in at least six months from the date of our test. Established …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18Dryden Central School District - Cash Management (2020M-61)
… manage a comprehensive investment program. Prepare monthly cash flow forecasts to estimate available funds for …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/28/dryden-central-school-district-cash-management-2020m-61Tri-Valley Central School District – Budgeting (2014M-094)
… within the District, with approximately 1,100 students and 210 employees. The District’s budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094Collection of Lease and Permit Revenues
… Purpose To determine whether the Department of Transportation is collecting all lease and permit revenues it is owed. The audit covers … January 2008 through May 2012. Background The Department of Transportation (Department) has land that it does not use … To determine whether the Department of Transportation is collecting all lease and permit revenues …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesBethlehem Central School District – Credit Cards (2017M-41)
… purpose of our audit was to determine if District credit card claims were adequately supported, audited prior to payment and paid in a secure and timely manner for the period July 1, 2015 through November 30, 2016. … governed by a Board of Education, has approximately 4,600 students. Budgeted appropriations for the 2016-17 fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41East Greenbush Central School District – Claims Processing (2015M-302)
… in the Towns of East Greenbush, Nassau, North Greenbush, Sand Lake and Schodack in Rensselaer County and the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-greenbush-central-school-district-claims-processing-2015m-302City of Yonkers – Budget Review (B24-6-7)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to … which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the … The purpose of our budget review was to identify issues which impact the …
https://www.osc.ny.gov/local-government/audits/city/2024/07/12/city-yonkers-budget-review-b24-6-7Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… Objective Determine whether Bayport-Blue Point Union Free School District (District) officials established adequate … school BayportBlue Point audit nonstudent network user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userBrocton Central School District – Claims Audit (2023M-15)
… action . Appendix B includes our comment on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Empire BlueCross BlueShield – Selected Payments for Special Items Made to Saratoga Hospital From January 1, 2011 Through March 31, 2011
… Insurance Program: Payments Made to Stony Brook University Medical Center (2009-S-27) New York State Health Insurance … Program/ /Department of Civil Service : Empire BlueCross Blue Shield - Payments for Selected Items to Selected Hospitals …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-made-saratoga-hospital-january