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Village of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)
… process is adequate. Key Findings Village officials did not seek competition for nine of 10 professional service providers paid $733,497. The Board did not audit individual claims. The Mayor does not maintain custody of his signature stamps. Key Recommendations The Board should: Procure …
https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100DiNapoli Statement on Anniversary of the Jan. 6 Attack on the Capitol
… New York State Comptroller Thomas P. DiNapoli made the following statement on the first anniversary of the Jan. 6 attack on the Capitol. “Those who attacked the … New York State Comptroller Thomas P DiNapoli made the following statement on the first anniversary of the Jan 6 …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-statement-anniversary-jan-6-attack-capitolMeridale Rural Fire District - Management of Fund Balance (2018M-178)
… issue. Appendix B includes our comment on the issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Town of Aurora - Real Property Acquisition and Sale (2018M-64)
… purchase and renovate the SMC. The Town purchased a former fire hall, senior center and a residential building for $586,000. … $4 million to renovate the building for use as a new Town hall. Key Recommendations Use a deliberate process that fully …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Town of Guilford – Budgeting (2023M-144)
… report – pdf] Audit Objective Determine whether the Town of Guilford (Town) Town Board (Board) developed realistic … Actual revenues exceeded estimated revenues by an average of $210,000 (42 percent) in the general fund and $180,000 (17 … The Board adopted budgets that planned for using $228,000 of fund balance to offset projected operating deficits in the …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Town of Franklinville – Procurement (2024M-56)
… policy and its requirements. Further, they did not research publications or attend free trainings that were available to assist them in their procurement responsibilities. As a result, $827,000 or 41 percent of the $2 million in procurements we reviewed were made without competitive …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56Town of Corning – Procurement (2020M-93)
… awarded for $26,000 to a company owned by a Board member’s sons even though the company was not the lowest bidder. The … for awarding the contract to a higher bidder, they did not do so. Key Recommendations Obtain the required number of …
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93Town of Lincoln - Disbursements (2022M-198)
… approve claims prior to payment when required and ensure all claims include adequate support before approving them. …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Village of Earlville – Collections (2024M-128)
… recorded and deposited all collections accurately and in a timely manner. Key Findings Although the … accurately recorded collections that we reviewed in the central accounting records, she did not always deposit collections in a timely manner. We also identified that staff in the …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128The Child School – Compliance With the Reimbursable Cost Manual (2012-S-67)
To determine whether the expenses reported on the Consolidated Fiscal Reports (CFRs) of The Child School (School) were calculated properly, documented adequately, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (Manual).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s67.pdfCollege of Nanoscale Science and Engineering – Network Security Controls
… whether the network security controls at the College of Nanoscale Science and Engineering (College) are sufficient … resource dedicated to preparing the next generation of scientists and researchers in nanotechnology. The College is a unit of the University at Albany (the University), one of the four …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsVillage of Horseheads – Claims Auditing and Disbursements (2023M-134)
… totaling $44,547. Ensure the Village’s procurement policy was followed for three purchases totaling $19,179. Document … of Village funds. In August 2023, the Assistant Clerk was arrested on the charges of grand larceny in the third degree … compliance with the Board policy requiring competition when procuring goods and services. Establish procedures to …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134DiNapoli Announces State Contract and Payment Actions for September 2015
… State Comptroller Thomas P. DiNapoli announced today his office approved 2,277 contracts valued at $3.7 … State Comptroller Thomas P DiNapoli announced today his office approved 2277 contracts valued at $37 …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-announces-state-contract-and-payment-actions-september-2015State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Village of Ocean Beach – Credit Card Usage (Suffolk County) The village board …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Woodstock - Information Technology (2018M-211)
… confidentially to Town officials. Key Recommendations Design, implement and enforce procedures to monitor the use …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-woodstock-information-technology-2018m-211City of Tonawanda - Information Technology (2018M-146)
… were not provided with IT security awareness training. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/city/2018/11/21/city-tonawanda-information-technology-2018m-146Village of Corfu - Sewer Operations (2018M-133)
… budgets that were not reasonably estimated, resulting in operating deficits. The Board did not develop and adopt … records, it did not identify errors or inaccuracies in the records. Key Recommendations Adopt more realistic …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-corfu-sewer-operations-2018m-133Town of Wolcott – Information Technology (2020M-126)
… department software or implement compensating controls for software deficiencies. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126Town of Johnstown - Fuel Inventory (2019M-178)
… adequate policies and implement sufficient procedures to account for the Town’s fuel inventory. Monitor fuel use, … pumps are maintained in proper working order and access to pumps is monitored. Maintain fuel inventory records that … comparing gallons pumped, gallons delivered to stick-measured readings and investigate and resolve …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178Town of Westerlo - Information Technology (2020M-33)
… services to be provided by the Town’s third-party IT vendor. In addition, we communicated sensitive IT control … Develop a service level agreement with the third-party vendor to address the Town’s specific needs and expectations …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33