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City of Olean – Budget Review (B1-13-2)
… Purpose of Audit The purpose of our budget review was to determine … accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law requires all …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Village of Sidney – Financial Activities (2023M-14)
… complete report – pdf] Audit Objective Determine whether the Village of Sidney (Village) Board of Trustees (Board) and … by $434,929 in fiscal year 2021-22. Two capital project funds and three community development funds have negative …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14State Agencies Bulletin No. 1529
… To provide Agencies with general guidance on the services and processes of the Bureau of State Payroll Services Tax Audit and Compliance Unit Effective Date(s) Immediately Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1529-general-tax-tipsCyber Incident Response Team
… Objective To determine whether the Cyber Incident Response Team at the Division of Homeland Security and Emergency … of CIRT – seven Division employees and two members of the National Guard. Key Findings CIRT’s mission is broadly …
https://www.osc.ny.gov/state-agencies/audits/2021/11/12/cyber-incident-response-teamVillage of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… of fund balance during this period that was not needed to fund operations. The Board has not adopted a fund balance …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28State Comptroller DiNapoli Releases Audits
… audits have been issued. Gaming Commission: Oversight of Casino Revenues and Regulatory Oversight Reimbursement … unprepared to address disputes that may arise. Office of General Services (OGS): Efficiency of Warehouse Space (2019-S-1) OGS has made progress in …
https://www.osc.ny.gov/press/releases/2020/02/state-comptroller-dinapoli-releases-auditsPeru Central School District – Extra-Classroom Activity Funds (2017M-69)
… from confirming it. Four of the 10 student ledgers we reviewed were not in agreement with the central …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Village of Hunter – Financial Operations (2023M-164)
… provide oversight and the Clerk-Treasurer did not perform all required duties. The Board did not: Ensure Board …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Mount Markham Central School District – Reserve Funds (2016M-73)
… purpose of our audit was to examine the District’s reserve funds for the period July 1, 2014 through January 5, 2016. … The Board did not maintain some of the District’s reserve funds at reasonable levels. Key Recommendations Establish a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73State Comptroller DiNapoli Releases Municipal & School Audits
… audits were issued. County of Putnam – Recreation and Golf Course Collections The county’s parks and recreation department and golf course did not always record, deposit, remit … do not have assurance that all collections at the golf course were properly accounted for and deposited. …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1Pelham Union Free School District – Reserve Funds (2015M-366)
… of Audit The purpose of our audit was to examine the District’s management of reserves for the period July 1, 2014 through September 3, 2015. Background The Pelham Union Free School District is located in the Town of Pelham, Westchester …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/pelham-union-free-school-district-reserve-funds-2015m-366Comptroller DiNapoli Releases State Audits
… report issued in June 2013, determined that the majority of MTA bus drivers sampled met the requirements of Article 19-A of the New York State Vehicle and Traffic Law. However, seven …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-state-auditsBemus Point Central School District – Reserve Funds (2014M-281)
… Key Recommendations Ensure that improperly restricted funds are properly reclassified as unrestricted fund balance. … taxpayers. … Bemus Point Central School District Reserve Funds 2014M281 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281City of Lockport – Budget Review (B20-1-9)
… deficits in the City’s general, water, sewer and refuse funds as of December 31, 2013. The Act requires the City to …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-lockport-budget-review-b20-1-9Williamson Central School District – Procurement of Professional Services (2016M-55)
… Purpose of Audit The purpose of our audit was to review the District’s procurement of professional services for the … Key Findings The purchasing policy and regulations do not provide guidance for seeking competition when …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesVillage of Kaser - Refuse User Fees and Records (2018M-97)
Village of Kaser Refuse User Fees and Records 2018M97
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97Ardsley Union Free School District – Reserve Funds (2015M-348)
… 2014 through October 2, 2015. Background The Ardsley Union Free School District is located in the Village of Ardsley in … determining the amount to fund the EBALR. … Ardsley Union Free School District Reserve Funds 2015M348 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/ardsley-union-free-school-district-reserve-funds-2015m-348Ulster Board of Cooperative Educational Services – Internal Controls Over Purchasing (2016M-158)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the procurement process for the period July 1, 2014 …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/08/ulster-board-cooperative-educational-services-internal-controls-over-purchasingNyack Union Free School District – Reserve Funds (2014M-185)
… Routinely review reserve fund balances and determine if reserves are funded at appropriate levels and in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/nyack-union-free-school-district-reserve-funds-2014m-185Railroad Bridge Inspection Program
… submit an annual certification that its bridges are safe for the load imposed, and to provide the Department with an … railroad bridges in the State. Key Findings The Department does not sufficiently monitor whether the railroads comply … monitor the submission of inspection certifications. As a result, four of 114 certifications due during our audit …
https://www.osc.ny.gov/state-agencies/audits/2013/12/09/railroad-bridge-inspection-program