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State Comptroller DiNapoli Releases Audits
… Transportation Authority - New York City Transit: Subway Wait Assessment (2019-S-62) Subway wait assessment is calculated at time points, which should … majority of the service provided is not captured in the wait calculation. The points did not include key subway …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School Audits
… not include procedures for the procurement of professional services. District officials did not always solicit … policy to include requirements for awarding professional services after soliciting competition, but the district chose …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School Audits
… [email protected] . Arkport Central School District – Payroll (Allegany County) While the board has not adopted … officials have not developed written procedures over the payroll function, auditors found no significant exceptions … district officials to improve internal controls over the payroll process. Erie 2-Chautauqua-Cattaraugus Board of …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-0DiNapoli: Better Oversight Needed at Homeless Shelters
… them. The agency’s response is included in the audit. Full Report Office of Temporary and Disability Assistance: …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-better-oversight-needed-homeless-sheltersDiNapoli Releases Report on Casinos' Impact on Upstate Local Tax Revenues
… pitfalls that arise with misguided expectations about the public benefits of casinos. They are not a sure bet.” …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-releases-report-casinos-impact-upstate-local-tax-revenuesTown of Victory – Justice Court (2013M-66)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s … process when conducting annual audits, such as the audit checklist provided by OSC, and maintain these checklists on …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66Town of Lincklaen – Board Oversight (2017M-37)
… 16, 2016. Background The Town of Lincklaen is located in Chenango County and has a population of approximately 400. … Key Findings The Town accumulated significant fund balance in the general and highway town-wide funds without clear … balance policy and use excess funds as a financing source in a manner that benefits Town residents. Perform annual …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… Purpose of Audit The purpose of our audit was to evaluate the District's financial condition for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)
… bag inventory and receipts for the period January 1, 2012 through June 30, 2016. Background The Town of Thurman is located in Warren County and has a population of approximately 1,200. … from garbage bags sold at the transfer stations were not remitted in a timely manner to the Town Clerk. Garbage …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399Town of Sidney – Supervisor’s Disbursements (2015M-214)
… and Supervisor’s oversight of the disbursement process in the Supervisor's office for the period January 1, 2014 … June 25, 2015. Background The Town of Sidney is located in Delaware County and has a population of approximately … and Supervisors oversight of the disbursement process in the Supervisors office for the period January 1 201 …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-sidney-supervisors-disbursements-2015m-214Town of Tuxedo – Financial Operations (2014M-284)
… with detailed monthly financial information. The certified public accountant’s audits did not ensure that financial …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
… office financial operations. Key Findings The Board did not provide adequate oversight of the Treasurer’s financial operations. The Board did not: Know the Treasurer did not comply with water and sewer Village laws and codes resulting in $29,300 in penalties not being assessed. Implement …
https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50Town of Marathon – Town Clerk (2022M-143)
… of the financial records . As a result, the Clerk’s bank account balance was $6,251 more than it should have been as …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143Northport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… records and were not deposited in the bank and collections of $845,258 were missing key support. Records to support …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomTown of Stony Creek – Supervisor's Records and Reports (2022M-32)
… financial operations. Key Findings The Supervisor did not maintain accurate accounting records and reports, and the … its oversight of financial operations. The Supervisor did not: Ensure accurate accounting records were maintained. … complete and accurate financial reports, the Board was not aware of significant deficiencies with the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2022/07/01/town-stony-creek-supervisors-records-and-reports-2022m-32Town of Boonville – Claims Auditing and Conflict of Interest (2014M-373)
… Purpose of Audit The purpose of our audit was to review the claims audit process and to determine if there were any … Key Findings The Board has not established an effective claims audit process. A Board member has a prohibited … The purpose of our audit was to review the claims audit process and to determine if there were any …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… activities to safeguard assets. Key Findings The Board did not establish adequate controls or provide adequate fiscal … of the Treasurer. As a result, District assets were not safeguarded. The Board did not: Adequately monitor fiscal operations, Properly document …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mNewark Central School District - School District Website (S9-19-38)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/newark-central-school-district-school-district-website-s9-19-38Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
… complete report - pdf ] Audit Objective Determine whether the Ravena-Coeymans-Selkirk Central School District’s … controls. However, District officials did not implement the faculty auditor’s recommendations. Key Recommendations … accurately recorded and provide sufficient oversight for the cash collection, remitting and deposit processes. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activitySidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… not use bank statements while performing required annual audits. The Department President pre-signed some checks. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financial