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Greenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… Free School District (District) officials procured goods and services in a cost-effective manner and ensured claims were audited for accuracy and completeness. Key Findings District … of the purchases we reviewed. Request for proposals (RFPs) for three professional services totaling $69,320 were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsState Comptroller DiNapoli Releases School District Audits
… County and Greene County) Extra-classroom activity and event admission funds were not adequately safeguarded or … oversight of extra-classroom activity and admission event collections. Club collections and disbursements and … government money is spent at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… or to review the waived transactions. The librarians, opening staff, closing staff and management all have access …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… Authority’s financial affairs. Key Findings Due to limited staffing at the Authority, there was no segregation of … payroll to the extent possible given the limited staffing. Establish adequate oversight procedures for payroll …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Fonda-Fultonville Central School District – Payroll (2015M-118)
… students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal … discrepancies before the payrolls are submitted for certification. Review the direct deposit upload document each pay period and forward it to the Superintendent for certification. … FondaFultonville Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Fire Prevention, Safety and Control
… than 126,000 New Yorkers with developmental disabilities. On March 21, 2009, a fire in one of the residences resulted … steps to improve its fire safety practices, spurred on by recommendations from a grand jury investigation and … and fire alarm maintenance contracts, and the use of heat detectors. Key Finding The Office is in compliance with …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-controlTown of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… Key Recommendations Review estimates of fund balance at year-end and not budget to appropriate fund balance to …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369Chemical Dependency Program Payments to Selected Contractors in New York City (Follow-Up)
… Office of Alcoholism and Substance Abuse Services (OASAS) for the prevention and treatment of alcohol and substance …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/chemical-dependency-program-payments-selected-contractors-new-york-city-followTown of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… our audit was to review internal controls over the Court's and the Supervisor's financial activities for the period … The Town of Cameron is located in Steuben County and has a population of approximately 945. The Town is … show that nearly $29,000 in fines, fees, surcharges, bail and restitution was collected from January 2011 through …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mSelected Aspects of the Dam Safety Program (Follow-Up)
… actions Dam Safety officials took to correct conditions at deficient dams. Officials had been slow to compel dam … frequency was not consistent with its actual practice at that time. In addition, Dam Safety officials neither …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-aspects-dam-safety-program-followTown of Kent – Procurement and Information Technology (2017M-85)
… have a current contract with the IT consultant. Multiple game programs had been downloaded onto Town computers. In …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Pollution Testing on Exhaust Emissions from Heavy-Duty Diesel Vehicles (Follow-Up)
… 12 recommendations included in our initial audit report, Pollution Testing on Exhaust Emissions from Heavy-Duty Diesel … Interest Department of Environmental Conservation: Pollution Testing on Exhaust Emissions from Heavy-Duty Diesel …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/pollution-testing-exhaust-emissions-heavy-duty-diesel-vehicles-followTown of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s information technology (IT) …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84Beacon City School District -- Budget Review (B6-15-4)
… in the District’s general fund as of June 30, 2005. Local Finance Law Section 10.10 requires all local governments that … deficits to submit to the State Comptroller each year, starting with the fiscal year during which the local … the appropriation of $2.5 million of fund balance to help finance 2015-16 operations. The District’s proposed budget …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4East Aurora Union Free School District - Procurement (2023M-125)
… competitive pricing or retain documentation to demonstrate quotes were obtained for 48 purchase and public works …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Town of Ballston - Water Fund Financial Operations (2023M-60)
… (Town) officials provided adequate oversight of the water fund’s financial operations. Key Findings Officials did not provide adequate oversight of water fund operations. As a result, delinquent accounts were … applied consistently, and meters were accounted for. The water clerk (clerk) inaccurately relevied all 25 accounts we …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60DiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… annual tax levy increases to the lesser of the rate of inflation or 2% with certain exceptions. The law also … to override the cap. DiNapoli’s office calculated the inflation factor at 4.12% for those with a June 30, 2025 fiscal year end. “While inflation continues to decline from recent highs, it remains …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearCopiague Union Free School District - Information Technology (2023M-150)
… at a greater risk for unauthorized access, misuse or loss. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Town of Glen - Water and Sewer Operations (2023M-167)
… customers or audit the Clerk’s records and water and sewer bills and meter readings were not independently reviewed for … and customers have no assurance that water and sewer bills and account balances are accurate. Of the 306 bills we reviewed, 73 (24 percent) were inaccurate because …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Village of Cato – Water Financial Operations (2023M-145)
… effectively managed the financial operations of the water fund. Key Findings The Board and officials did not effectively manage the financial operations of the water fund, establish adequate reserves or develop long-term …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145