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Town of Conesus – Justice Court (2013M-140)
… controls established over the Court’s financial activities for the period January 1, 2012, through April 1, 2013. … the Clerk’s duties or establish adequate procedures for reviewing her work. The Justices also failed to reconcile … that all Court money was accurately reported and accounted for. Key Recommendations Adequately segregate financial …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140City of Lockport – Fiscal Stress (2013M-330)
… of our audit was to review the City’s financial condition for the period January 1, 2012 through October 9, 2013. … elected Common Council is the legislative body responsible for managing City operations. The City’s budgeted appropriations for the 2013 fiscal year are approximately $32 million. Key …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Town of Newfield – Selected Financial Activities (2013M-2)
… of our audit was to review selected financial activities for the period January 1, 2011, to June 11, 2012. Background … consists of the Town Supervisor and four council members. For the 2012 fiscal year, the Town had budgeted … and the 2011 accounting records could not be produced for our review. No one can be sure that all moneys received …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2State Comptroller DiNapoli Releases Audits
… to children with disabilities who are between the ages of 3 and 5 years. For the 3 fiscal years ended June 30, 2019, … costs that did not comply with the requirements Department of Taxation and Finance – Efforts to Collect Delinquent Taxes … impact their educational growth. Furthermore, for certain school districts, non-compliance has been a persistent …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… in place for each of its facilities, and has developed a series of guidance documents intended to help agencies … expected preventive maintenance visits for closed circuit TV cameras and their affiliated monitors were not done. …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… cannot ensure officials are procuring goods and services in the most prudent and economical manner. Town of Lake … did not ensure payroll payments were accurate or in accordance with town policies. Town officials did not … for the $895 in cash that was remitted for the four-hour Craft Beer Fest the day of the event, officials could not …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Area #2 – IT Security Training and Awareness – Information Technology Governance
… A well-informed workforce is essential to securing electronic data and IT systems. Local governments … confidentiality of student, teacher or principal PII, and how employees can comply with those laws. There have been … training should explain the proper rules of behavior for using your IT systems and data and communicate the …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessVillage of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… year total approximately $1.78 million. Key Findings The water and sewer funds relied on interfund advances from … Village of Holley Financial Condition of the Water and Sewer Funds 2014M334 …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334Village of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)
… – pdf] Audit Objective Determine whether the Village of East Syracuse (Village) Board of Trustees (Board) adequately monitored cash receipts and … and approve all claims. Village officials agreed with our findings and indicated they are initiating corrective …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-east-syracuse-board-oversight-cash-receipts-and-disbursements-2023m-79State Comptroller DiNapoli Releases Municipal & School Audits
… The board and district officials did not ensure that all project change orders were submitted as required to the … could reduce the district’s building aid reimbursement for all unapproved work. For the 151 change orders reviewed … Village officials did not properly record and account for all capital assets. As a result, the village has an increased …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Poughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
Determine if the Board provided adequate oversight of extra-classroom activity (ECA) finances and properly safeguarded and secured the District’s IT assets.
https://www.osc.ny.gov/files/local-government/audits/pdf/poughkeepsie-2019-15.pdfTown of Stafford - Procurement (2018M-134)
… Town may realize cost savings by reducing the thresholds for purchases requiring quotes in the procurement policy. Key … State General Municipal Law (GML). 1 Review the thresholds for the purchase of goods and services not subject to …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134Town of Stuyvesant – Procurement (2017M-54)
… our audit was to evaluate the Town’s procurement practices for the period January 1, 2015 through November 15, 2016. … Board of Trustees. The Town’s 2016 budgeted appropriations for its general fund totaled approximately $468,000 and … provide documentation showing that they sought competition for professional services. Key Recommendations Amend the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-stuyvesant-procurement-2017m-54Town of Throop – Procurement (2022M-173)
… Town officials solicited competition for purchases subject to competitive bidding and for professional services. Key … that officials solicited competition for purchases subject to competitive bidding or for professional services. … Town officials solicited competition for purchases subject to competitive bidding and for professional services …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-procurement-2022m-173Freedom of Information Law (FOIL)
… Overview The Freedom of Information Law (“FOIL”), set forth in Article 6 of the Public Officers Law (§§84-90), is designed to ensure public access to government records. Under FOIL, an … The Freedom of Information Law was designed to ensure the publics right …
https://www.osc.ny.gov/help/foilVillage of Dering Harbor – Board Oversight (2020M-29)
… Did not properly authorize a local law to exceed the tax levy limit. The 2018-19 levy exceeded the calculated …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29City of Long Beach - Financial Condition (2019M-133)
… from $9.9 million at July 1, 2014 to $3.2 million as of June 30, 2018, leaving an unassigned general fund deficit … in both reports. City officials had some concerns about our findings. Appendix B includes our comments to both reports regarding City officials’ …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… and Town of Ashland (Ashland) Intermunicipal Consolidation Agreement (Agreement) were monitored and equitable. Key Findings Chemung officials did not adequately monitor the Agreement’s highway service labor costs. Officials did not … audit town Chemung intermunicipal consolidation agreement …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207Town of Bainbridge – Justice Court Operations (2021M-51)
… report - pdf ] Audit Objective Determine whether the Town of Bainbridge (Town) Justices ensured money due to the Court … by $4,129. The Justices cannot account for the source of this money. Key Recommendations The Justices should: Deposit collections within three days of collecting them. Perform monthly accountabilities and …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/11/19/town-bainbridge-justice-court-operations-2021m-51City of North Tonawanda – Audit Follow-Up (2020M-90-F)
… in August 2020. The audit determined that the Mayor and Council did not adopt structurally balanced budgets, properly … City has an elected Mayor and an elected five-member City Council (Council). The Council is the City’s legislative branch and is … Determine whether the Mayor and City Council adopted realistic budgets that were structurally …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-f