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Village of Greenwich - Water and Sewer Financial Operations (2019M-229)

… for review. Ensure penalties are correctly assessed on all delinquent accounts in accordance with the Board-adopted …

https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229

South Butler Fire District – Board Oversight of Financial Operations (2020M-155)

… and structurally balanced budgets. Audit and approve all claims prior to payment. District officials disagreed …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155

South Butler Fire Department – Oversight of Financial Activities (2020M-120)

… Petty cash funds were not properly overseen or accounted for. $65,658 was disbursed without any review or approval and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activities

Campbell-Savona Central School District – Budget Review (B2-13-12)

… deficit obligations are outstanding. Key Findings Based on our review, individual significant revenue and expenditure …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12

City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)

… a $15 million interest-free loan and securing grants to fund 27 percent of Project costs. Withholding payments to contractors to recover some of the $3.1 million in additional costs that …

https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-and

Town of Mount Pleasant – Financial Condition (2013M-303)

… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition for the period January 1, 2012, to August 13, 2013. Background The Town of Mount Pleasant is … $2.4 million over the past five years, due primarily to the Board relying on fund balance as a financing source …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303

City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)

… take corrective action. Appendix B includes our comment on the issues raised in the City’s response letter. … …

https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141

Geneva Housing Authority – Cash Receipts (2015M-160)

… Purpose of Audit The purpose of our audit was to evaluate the Authority’s cash receipts process for the … 2015. Background The Geneva Housing Authority is located in the City of Geneva, Ontario County. The Authority, which … $3.2 million. Key Findings Cash receipt duties were not adequately segregated and compensating controls were …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160

Village of Head of the Harbor – Justice Court Operations (2020M-110)

… receipts were collected, deposited, recorded and remitted in an accurate and timely manner. Key Findings The Justices … receipts were collected deposited recorded and remitted in an accurate and timely manner …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110

Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)

… not seek competition as required by the procurement policy for five professional service contracts totaling $2.8 million …

https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-college

Town of Caroline – Renewable Energy (2013M-325)

… Board members. The Town’s 2013 budgeted appropriations for all funds are approximately $1.7 million. Key Finding By …

https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325

Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)

… distribution or signing of blank checks. Properly audit all claims before authorizing payment. The audit should …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39

State Comptroller DiNapoli Statement on SEC's Climate Disclosure Proposal

… as we navigate our path to net zero by 2040. “We are all experiencing catastrophic and deadly weather events, …

https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-statement-secs-climate-disclosure-proposal

Putnam Valley Central School District – Information Technology (2021M-154)

… security policy to address password requirements. Assess all local user accounts with administrative permissions and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154

Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)

… taxpayers residing outside the Villages did not receive all the benefit they should have from County sales tax …

https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204

Loan Payroll Deductions – Enhanced Reporting

… be provided for the total of all loans. Please use the new amount beginning on the next available payroll cycle so …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/loan-payroll-deductions

Town of Urbana – Access Controls (2022M-4)

… and expectations and the roles and responsibilities of all parties. Town officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4

Genesee Community Charter School Non-Payroll Disbursements (2020M-34)

… did not adopt or enforce adequate disbursement policies. Of 1,317 disbursements reviewed, 207 check disbursements, … compliance, which resulted in apparent overpayments of $2,180. Key Recommendations Review and revise policies, and adopt additional policies, to address current operations and needs, and ensure adopted …

https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34