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The Economic Impact of the Great Outdoors
… many plan to go swimming, camping, hiking, hunting or fishing, visit amusements parks, attend outdoor festivals and … Conventional activities such as camping, hiking, hunting, fishing, boating, bicycling, and skiing as well as RVing, … communities on Long Island, as documented in a previous report by the Office of the State Comptroller. 3 FIGURE 1 – …
https://www.osc.ny.gov/reports/economic-impact-great-outdoorsDiNapoli Report Examines Troubling Child Poverty Trends
… by State Comptroller Thomas P. DiNapoli details troubling child poverty trends across the state, including a child poverty rate that is one of the worst in the nation and … shows that poverty presents serious barriers to healthy child development. Despite unstable economic conditions …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-report-examines-troubling-child-poverty-trendsExamination of Island Peer Review Organization
… expenses the Department of Health (Department) made to Island Peer Review Organization (IPRO) under contract … expenses the Department of Health Department made to Island Peer Review Organization IPRO under contract C027596 …
https://www.osc.ny.gov/state-agencies/audits/2018/09/14/examination-island-peer-review-organizationTown of Clifton Park – Information Technology (2020M-162)
… complete report - pdf ] Audit Objective Determine whether Town of Clifton Park (Town) officials adequately safeguarded … Determine whether Town of Clifton Park Town officials adequately safeguarded information …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162Watertown City School District – Procurement (2021M-176)
… (District) officials sought competition for the purchase of goods and services not subject to competitive bidding. Key … procurement policy and seek competition for the purchase of goods and services not subject to competitive bidding. … service providers, totaling $305,052 (92 percent of the District’s providers) and did not have written service …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/watertown-city-school-district-procurement-2021m-176Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… were not always accurate or timely, resulting in a $10,244 discrepancy between the District’s accounting …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165Pleasantville Union Free School District – Claims Auditing (2022M-136)
… auditor was properly trained or had necessary access to District records for the claims auditor to effectively perform the Board’s claims audit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136Town of Marathon – Claims Audit Process (2022M-124)
… $203,349: 68 claims totaling $116,411 were not audited by the Board as required. 50 claims totaling $120,992 did not …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124Scarsdale Union Free School District – Overtime (2022M-105)
… primarily for routine services, including $123,113 for cleaning services. With appropriate scheduling, over $155,516 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105City of Lackawanna – Network Management and Internal Controls (2021M-215)
… Recommendations Develop written policies and procedures for managing network access and disable unnecessary network …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)
… records and reports, as required. Key Recommendations File the required annual financial report with OSC within 60 …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119Lyncourt Union Free School District – Information Technology (2020M-121)
… shared and former employee accounts. Revoked permissions for eight of the 12 network user accounts with administrative …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Huntington Union Free School District – Online Banking (2022M-178)
… online banking duties or require secondary authorization for online payments and transfers. Employees who performed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178Town of Lake Luzerne – Procurement (2022M-95)
… three sole source purchases totaling $38,022. Authorize a boat purchase. Because officials did not always comply with …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95Portville Central School District - Financial Management (2018M-245)
… Board annually appropriated fund balance that was not used to finance operations and overestimated appropriations by … and the amount of fund balance that will be used to fund operations. Reduce unrestricted fund balance to within the statutory limit and use the excess funds in a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Victor Central School District - Financial Management (2019M-62)
Determine whether the Board and District officials adopted realistic budgets and effectively managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Town of Shawangunk - Sewer District Charges (2018M-122)
… of Corrections and Community Supervision (DOCCS) for sewer services. Key Findings The Town: Did not have a written agreement or basis for rates charged to DOCCS for sewer services. Charged sewer district (District) users … Department of Corrections and Community Supervision DOCCS for sewer services …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Village of Millbrook - Financial Operations and Procurement (2018M-135)
… complete report - pdf] Audit Objective Determine whether: The Board provided adequate oversight to ensure that Village … officials procured goods and services in accordance with the procurement policy and applicable statutes. Key Findings … documentation for $317,988 of restricted donations. The Village has two bank accounts that are not for Village …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135Akron Central School District - Financial Management (2018M-195)
… officials effectively managed the District’s general fund financial condition. Key Findings As of June 30, 2017 unrestricted fund balance exceeded the statutory limit by approximately … Board and District officials should: Ensure unrestricted fund balance is in compliance with statute. Adopt realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Alexander Central School District – Financial Management (2020M-64)
… for a capital project, they did not do so in accordance with applicable statutes. Appropriations were overestimated … be used to fund operations. Use reserves in accordance with legal requirements. District officials generally agreed with our findings and recommendations and indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64