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Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… whether the Village’s water supply capital project and settlement proceeds were accounted for and monitored appropriately for the period April 21, 2009 … the general fund operating surplus and fund balance for 2014-15 by $420,641. The Board overrode the 2017-18 property …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… audited claims for Village expenditures prior to payment and to determine whether Village officials ensured that leave accruals and payments were calculated correctly for the period June 1, … Park is located in the Town of Oyster Bay in Nassau County and is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193Mount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
… was to determine whether the District purchased goods and services in accordance with District policy and statutory requirements and whether claims were adequately supported and properly …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017mGranville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… the Company’s financial activities were properly recorded and reported, cash collections were deposited and cash disbursements were for appropriate Company purposes … through December 31, 2016. Background The Granville Hook and Ladder Volunteer Fire Company is located in the Village …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialCity of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… of Audit The purpose of our audit was to review the City’s purchasing process for the period April 1, 2012 through … Finance and a nine-member elected City Council. The City’s 2013-14 fiscal year general fund budget totaled … $15.5 million. Key Findings The City did not properly award all contracts and has not annually reviewed the …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… officials established adequate controls over Parks and Recreation Department (Department) financial activities. … in unaccounted for collections. Cash receipt processes and oversight were inadequate and key duties were not segregated. Collection, receipting …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
… budget and ensure all actions are documented in the Board meeting minutes. Monitor project payments to ensure the contract …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… complete report – pdf] Audit Objective Determine whether Discovery Charter School (School) officials ensured network … and indicated they will initiate corrective action. … discovery charter school network financial software access …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsCandor Central School District – Separation Payments and Leave Accruals (2022M-21)
… District (District) officials ensured separation payments and leave accruals were accurate, supported and approved. Key Findings District officials did not ensure separation payments and leave accruals were accurate, supported and approved. Due …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsDiNapoli: MTA Must Prioritize Safety and Service to Win Riders Back
… key areas of transit service — safety, reliability and frequency — where the MTA can take steps to improve riders’ experience and encourage their return, to effectively fulfil its mission and stabilize its fiscal position. “Riders are not returning …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-mta-must-prioritize-safety-and-service-win-riders-backRamapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… of our audit was to examine the District’s fund balance and payroll for the period July 1, 2011, to January 14, 2013. … encumbering approximately $8.7 million in purchase orders and tax certioraris for 2012 fiscal year. The District had $2.3 million in excess funds in the unemployment and insurance reserves. Nine of 40 employees started their …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationRush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… audit were to evaluate the District’s financial management and calculation of separation payments for the period July 1, … is located in the Towns of Brighton, Henrietta, Pittsford and Rush in Monroe County. The District, which operates nine … the process for calculating, reviewing, approving and making separation payments. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andLockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… of Audit The purpose of our audit was to evaluate the District’s transportation operations for the period July 1, 2013 through May 21, 2015. Background The Lockport City School District is located in the City of Lockport and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andAuburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
Auburn Enlarged City School District Employee Compensation and Benefits 2017M153
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsFillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… – pdf] Audit Objective Determine whether Fillmore Central School District (District) credit card and purchase card charges … corrective action. … Determine whether Fillmore Central School District District credit card and purchase card …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… to its system and developed plans to mitigate the effect of extreme weather conditions and flooding. We also … Instead, it reported more broadly by subway stations or by rooms in off-site facilities that were inspected. In one … to identify the equipment inspected, such as serial number, equipment tag number, and model number. Establish and …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsState Comptroller Thomas P. DiNapoli Statement on Antisemitism and New York's Response
… issued the following statement regarding antisemitism and New York's response: "The antisemitic threats and incidents we’ve seen on college campuses, on city streets, and online have no place in our society. Antisemitism, …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-antisemitism-and-new-yorks-responseUse of New York State Snowmobile Trail Development and Maintenance Funds
… whether the New York State Snowmobile Trail Development and Maintenance Fund is used for its intended purpose. … State Legislature required the Office of Parks, Recreation and Historic Preservation (Parks) to prepare a plan to service the snowmobile trail miles in New York State and established the means to fund a statewide snowmobile …
https://www.osc.ny.gov/state-agencies/audits/2013/01/02/use-new-york-state-snowmobile-trail-development-and-maintenance-funds-0Compliance With Executive Order 111 – Agency Energy Efficiency Goals and Practices
… levels. NYSERDA was designated the lead entity responsible for coordinating implementation and assisting other ASEs to …
https://www.osc.ny.gov/state-agencies/audits/2013/10/17/compliance-executive-order-111-agency-energy-efficiency-goals-and-practicesTown of Chazy – Water and Sewer District Financial Operations (2017M-42)
… Town officials effectively managed the billing, collection and enforcement of water and sewer charges for the period January 1, 2015 through … Background The Town of Chazy is located in Clinton County and has a population of approximately 4,285. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42