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Jefferson Community College – Procurement (2017M-156)
… the procurement of goods and services was appropriate and compliant with competitive bid statutes and College policies …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156Walton Fire District – Financial Operations (2017M-238)
… 1, 2016 through June 30, 2017. Background The Walton Fire District is a district corporation of the State, … Walton Fire District Financial Operations 2017M238 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Honeoye Central School District – Payroll (2015M-277)
… Towns of Richmond, Canadice, Bristol, South Bristol and West Bloomfield in Ontario County and the Town of Livonia in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277Gloversville Public Library – Claims Processing (2014M-81)
… of Audit The purpose of our audit was to evaluate the Library’s internal controls over claims processing for the … December 31, 2013. Background The Gloversville Public Library is located in the City of Gloversville, Fulton … of the Gloversville Enlarged School District. The Library received its charter as a school district public …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Central Valley School District – Claims Audit (2015M-129)
… Discontinue the practice of allowing checks to be signed by computer imprinted signature without the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129Comptroller DiNapoli & A.G. Schneiderman Announce Indictment of Former Highway Superintendent in Public Corruption Case
… in government and wastes taxpayer dollars, and that is why I will continue to pursue those who betray the public trust.” "Cases such as these remind us why constant scrutiny of public spending is needed," said … submitted vouchers for parts for equipment the Town does not own. One such voucher referenced the purchase of …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-ag-schneiderman-announce-indictment-former-highway-superintendent-publicInternal Control System Components
… Purpose To determine whether the Department of Motor Vehicles’ (Department) management of its internal … To determine whether the Department of Motor Vehicles Department management of its internal control …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsState Comptroller DiNapoli Releases Municipal Audits
… of Sheldon – Financial Management (Wyoming County) The board adopted a fund balance policy that does not address any … or the volatility of revenues and expenditures. The board and town officials also did not establish any reserve … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-2City of Newburgh – Budget Review (B24-6-9)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … and expenditure projections in the City’s 2025 proposed budget were reasonable. Background The City of Newburgh, … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9State Agencies Bulletin No. 1633
… State and/or Local Tax Data pages as follows: Home>Payroll for North America>Employee Pay Data USA>Tax … State and/or Local tax Data pages as follows: Home>Payroll for North America>Employee Pay Data USA>Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1633-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2018Village of Washingtonville – Budget Review (B24-6-1)
… review was to determine whether the significant revenue and expenditure projections in the Village of … deficits in the general fund, water fund, sewer fund and capital projects fund as of May 31, 2023, including the remaining principal amount of any budget, deficiency and/or revenue anticipation notes outstanding at the time the …
https://www.osc.ny.gov/local-government/audits/village/2024/01/22/village-washingtonville-budget-review-b24-6-1DiNapoli Releases City of Troy Budget Review
… . The easy-to-use website was created by Comptroller DiNapoli to promote openness in government and …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-city-troy-budget-reviewUnadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… (District) officials established nonresident tuition (NRT) rates for special education students in accordance with … regulations. Key Findings Officials did not establish NRT rates for special education students in accordance with regulations. The District’s NRT rates exceeded the New York State Education Department’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationTown of Brandon - Financial Condition (2019M-239)
… Inadequate budgetary practices have resulted in the highway fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019. The highway fund’s appropriations were overspent three …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Lake View Fire District – Internal Controls Over Financial Activity (2014M-342)
… disbursements totaling $139,303 were authorized by the Secretary instead of the Director as required. Credit card …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342Woodgate Volunteer Fire Department – Financial Controls (2014M-120)
… provide written reports to the Board. The Board did not appoint an Auditing Committee to examine the Department’s … annual report of all moneys received and disbursed. Appoint an Auditing Committee to audit the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014mOrange County Department of Social Services – Contract Monitoring and Payments (2014M-80)
… than 40 percent of the quarterly reports as required by contract. The Department does not have evidence that proper contract monitoring is occurring. Documentation did not … Orange County Department of Social Services Contract Monitoring and Payments 2014M80 …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/orange-county-department-social-services-contract-monitoring-and-payments-2014m-80Village of Milford – Board Oversight (2018M-25)
… 2016 through October 16, 2017. Background The Village of Milford is located in the Town of Milford in Otsego County and has a population of … Village of Milford Board Oversight 2018M25 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25Herkimer Central School District – Financial Condition (2016M-68)
… does not have a long-term plan in place but has hired a consultant to assist with long-term planning. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68Little Flower Union Free School District – Tuition (2015M-233)
… July 1, 2014 through June 30, 2015. Background The Little Flower Union Free School District is a special act public … Little Flower Union Free School District Tuition 2015M233 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233