Search
Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… whether the Board adequately monitored cash receipts and disbursements. Key Findings The Board did not adequately monitor cash receipts and disbursements. Sufficient compensating controls were not … duties. The Clerk-Treasurer collected, deposited and recorded cash receipts and prepared and signed checks …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Jefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… appropriately evaluated projects prior to approval and subsequently monitored the performance of businesses that … fee schedule. Assess annually reported capital investment and salary information for reliability or compare it to … Ensure CBAs adequately compare project costs to benefits and are completed before projects are approved. Adopt …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaCayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
… pdf ] Audit Objective Determine whether Cayuga County Soil and Water Conservation District (District) officials … for online banking transactions. Implement strong access and financial application controls. Provide IT security … The Board should: Adopt comprehensive IT security policies and periodically review them. Enter into a SLA with the IT …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technologyTown of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… over the Justice Court’s (Court) financial operations and the Highway Department’s payroll for the period January … The Town of Malone is located in Franklin County and has a population of approximately 14,500. The Town is … $3.57 million. The Town has two elected Justices and two Court clerks with financial responsibilities related …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mTown of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… Board: Adequately managed the Town’s financial condition, and Ensured that Town officials did not have prohibited … end of 2018. The Board has not adopted multiyear financial and capital plans. A Board member had a prohibited interest … approximately $782,100. Key Recommendations Develop and adopt budgets with realistic estimates of revenues and …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… report - pdf] Audit Objective Determine whether: Goods and services were procured in a manner consistent with the … policy. Cash disbursements were properly supported and approved. The President’s salary and benefits were in accordance with his employment contract. …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegePoughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… oversight of extra-classroom activity (ECA) finances and properly safeguarded and secured the District’s information technology (IT) assets. Key Findings Student treasurers and faculty advisors did not maintain adequate supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-andWestern New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
… pdf] Audit Objective Determine whether student enrollment and billings to school districts of residence are accurate and supported. Key Findings School officials did not review … have been calculated correctly. Adopt a written policy and prepare and enforce written procedures for students’ …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingTown of Clarence – Controls Over Fuel and Vehicle Fleet Management (2013M-312)
… purpose of our audit was to evaluate controls over fuel and the management of the Town’s vehicle fleet for the period … Background The Town of Clarence is located in Erie County and has a population of approximately 30,000 residents. The … by a five-member elected Board comprised of a Supervisor and four Council members. For the 2013 fiscal year, budgeted …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-clarence-controls-over-fuel-and-vehicle-fleet-management-2013m-312NYS Comptroller DiNapoli Appoints First Director of Sustainable Investments and Climate Solutions
… as its first-ever director of Sustainable Investments and Climate Solutions to support the implementation of the … Plan. “We are fortunate to have Andrew Siwo’s experience and expertise to help advance the Fund’s ongoing pursuit of … is an increasingly urgent risk facing all investors, and I am determined to protect New York State’s pension fund …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-appoints-first-director-sustainable-investments-and-climate-solutionsAfton Central School District –Management of Fund Balance and Reserves (2016M-134)
… to assess District officials’ management of fund balance and reserves for the period July 1, 2014 through February 3, … in the Towns of Coleville, Sanford, Afton, Bainbridge and Coventry and the Village of Afton in Chenango County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mSprings Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… audit was to evaluate the District’s financial condition and examine leave accruals for the period July 1, 2012 … 636 students attending kindergarten through eighth grade and pays tuition for 284 students in grades 9 through 12 who … million. Key Findings Budgeted appropriations for 2011-12 and 2013-13 exceeded actual expenditures by $3.5 million. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsSalmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… our audit was to review the District’s financial condition and budgeting practices for the period July 1, 2011 through … is located in the Towns of Bangor, Bombay, Fort Covington and Westville in Franklin County, the Town of Brasher in St. Lawrence County and the Saint Regis Mohawk Reservation. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialDiNapoli: NYC FY 2025 Budget Balanced With Strong Revenues and Cost Savings
… Higher-than-projected revenue and cost-saving initiatives have helped New York City’s … of adding to reserves now while revenues are strong and formalizing a policy for managing reserves in the future. … faced last year thanks to better-than-projected revenues and the identification of substantial costs savings,” …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-fy-2025-budget-balanced-strong-revenues-and-cost-savingsDiNapoli: Problems Persist at Many Hotels and Motels Used to House Homeless
… State auditors examining hotels and motels used to house the homeless found poor conditions … water damage, exposed wiring, missing smoke detectors and garbage in rooms, according to an audit released today by … system. This review encompassed 200 emergency shelters and 187 hotels and motels located across 48 different …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-problems-persist-many-hotels-and-motels-used-house-homelessDiNapoli and Diaz Help Bronx Residents Claim $245 Million in Lost Money
… President Ruben Diaz Jr. will help raise awareness about unclaimed funds across the borough. It’s your money, come and get it. … Bronx residents to make the effort to track down their unclaimed money from the more than $244 million in unclaimed …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-and-diaz-help-bronx-residents-claim-245-million-lost-moneyKIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… Prep Charter School (School) Board of Trustees (Board) and officials accurately billed and collected tuition, and deposited and recorded collections in a timely manner. …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collectionsDiNapoli: Pandemic Necessity and Opportunity Fuel Business Growth in New York City
… small businesses, the industries that were most affected, and the areas, Brooklyn and the Bronx, that saw the highest increases. "Across the … fueled small business growth. Changes to how people work and how businesses operate, along with federal aid, allowed …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-pandemic-necessity-and-opportunity-fuel-business-growth-new-york-cityVillage of Herkimer – Water and Sewer Financial Operations Audit Follow-Up (2019M-102-F)
… is located in the Town of Herkimer in Herkimer County and provides water and sewer services to its residents. The Village also … to some customers that reside in the Town of Russia and to three water districts that serve portions of the Towns …
https://www.osc.ny.gov/local-government/audits/village/2024/06/28/village-herkimer-water-and-sewer-financial-operations-audit-follow-2019m-102-fProcurement and Payroll-Related Matters Pertaining to the Use of Certain Federal Funds
… Purpose To determine whether the New York City Transit Authority (Transit) used the American Recovery …
https://www.osc.ny.gov/state-agencies/audits/2014/06/18/procurement-and-payroll-related-matters-pertaining-use-certain-federal-funds