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Middleburgh Central School District - Information Technology (2019M-115)
… manage user accounts and their user permissions. For example, former employees and an unknown person had …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … audit and approve claims before payment as required. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0Village of Argyle – Water Billing and Collections (2023M-148)
… [read complete report – pdf] Audit Objective Determine whether the Village …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … The clerk did not issue press-numbered duplicate receipts for all transactions and did not perform monthly bank … of the clerk's financial activities and did not provide for an annual audit of her records. Town of Guilderland – …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… or how any surplus funds will be used and the timeframe for doing so. In addition, the unrestricted fund balance grew … Auditors also determined the board did not contract for an independent audit of its 2019 records, as required by law, or provide for an annual audit of the treasurer’s records. As of June …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School District Audits
… school officials did not obtain current proof of residency for all students. Officials also did not provide the board … Auditors also found officials did not develop procedures for managing, limiting and monitoring user accounts and … also did not provide IT security awareness training for district employees. In addition, sensitive IT control …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… Joint Fire District , City of Geneva , Town of Malone , Village of Nelliston and Town of Tuscarora . “In … fund balance levels decreased significantly. Town of Malone – Justice Court Operations and Highway Department …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School and Local Government Audits
… Thomas P. DiNapoli today announced the following school and local government audits have been issued. Town of Addison … review was limited to interviews with town personnel and inspection of certain documents related to the issues … implemented, two recommendations were not implemented, and one recommendation was no longer applicable. Erie 1 BOCES …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-auditsState Comptroller DiNapoli Releases School District Audits
… not accurately calculate separation payments or benefits for five of the 10 employees reviewed. Officials made … or document an exception from soliciting competition for services provided by six professional service providers … can fund the average workers’ compensation expenditures for 26 years. Unemployment reserve balance of about $400,000 …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… The board did not segregate disbursement duties, approve all claims or require adequate supporting documentation for … records, such as a complete and accurate listing of all outstanding tax certiorari cases, which was also noted in … also did not provide the board with an annual report of all of the district’s reserve funds as required by district …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases Municipal Audits
… obtained the required number of bids, quotes or request for proposals for seven purchases totaling $102,494, as required by the … there are no procedures to provide a review of timecards for office staff and supervisors. In addition, village …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … were unreliable. The court's bail amounts were understated for the current justices by approximately $60,000. Town of … banking duties and did not dedicate a separate computer for online transactions to limit access to online bank …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Over a 16-month period, officials missed an opportunity for the district to realize approximately $487,000 in … investment program. The assistant superintendent for business, finance and support services and district … State Aid (Essex County) District officials did not apply for all applicable transportation state aid for new bus …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government audits have been issued
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1Orange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)
… the New York State Agriculture and Markets Law (AML). As a result, consumers are at increased risk of paying more than … to show the results of the Department’s investigation. In addition, the Director did not develop and implement … standards. Key Recommendations Perform required testing in accordance with New York State Department of Agriculture …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5Oakfield-Alabama Central School District – Procurement (2024M-103)
… prerequisites and did not obtain competitive bids for a $54,235 public works contract, as required. Obtain … and insurance coverage purchases totaling $601,511. As a result, there is an increased risk that goods and services … action. Appendix B includes our comment on an issue raised in the District’s response. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… that, if implemented, will improve the School’s procurement. School officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11State Comptroller DiNapoli Releases Municipal & School Audits
… $65,400, did not have required asset tags, were not on the inventory asset list and/or had incorrect locations on the inventory list. In addition, a camcorder with a … switch with a purchase price of $1,500 was still active on the inventory list but was disposed of in October 2018. …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… District officials did not properly record, tag and account for capital asset purchases. As a result, the … Joel Village Union Free School District – Network User Account and Shared Network Folder Access (Orange County) … $9,000 from its savings account, which had an average daily balance of approximately $3.8 million during the audit. …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… accountabilities or bank reconciliations. In addition, cash in a retired justice’s bank account exceeded known … (Board) did not establish adequate controls over cash receipts and disbursements. The Board did not segregate … activities are properly recorded and reported, and cash is safeguarded. There were no records to support the …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits