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Village of Montgomery – Purchasing and Information Technology (2013M-210)
… Purpose of Audit The purpose of our audit was to review internal controls over the Village’s purchasing and … for purchases and public works contracts subject to its competitive bidding requirements. However, the … the number of quotes or request for proposals (RFPs) to be obtained for purchases that were not subject to …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Northern Onondaga Public Library District – Cash Disbursements (2013M-236)
… Public Library District is located in the Towns of Clay and Cicero in Onondaga County. A 12-member Board of Trustees governs the District and is elected by District residents. The 2013 budgeted … to ensure that cash is properly safeguarded. Board members and the Treasurer do not audit each claim prior to the …
https://www.osc.ny.gov/local-government/audits/library/2013/11/08/northern-onondaga-public-library-district-cash-disbursements-2013m-236State Comptroller DiNapoli Releases Municipal and School Audits
… IT devices that were missing either a serial number or tag number. The fixed asset report did not contain serial …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0DiNapoli Releases Municipal Audits
… County) The town board adopted budgets that were not based on sound and realistic estimates of revenues and …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsOpinion 97-15
… a special district for the operation and maintenance of street lighting. You ask whether a county may establish a … be assessed for the cost of operating and maintaining street lights. Article 5-A of the County Law (§250 et seq … for which districts may be established within counties. Street lighting is not one of the listed purposes ( cf . Town …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Elevator Safety
… October 20, 2017. Background The New York City Department of Buildings (DOB) is responsible for regulating the safe and … results. The Building Code requires elevators under DOB’s jurisdiction to be inspected and tested annually. Inspections … by building owners. DOB has authorized the New York City Housing Authority to perform its own elevator inspections and …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/elevator-safetyXI.2.A Thresholds – XI. Procurement and Contract Management
… § 355, § 373, § 6218 and § 6275) and agency discretionary buying thresholds (State Finance Law § 163). (See OSC … this Chapter, for additional information). DISCRETIONARY BUYING THRESHOLDS State Finance Law § 163(6) provides for … OSC prior approval thresholds and agency discretionary buying thresholds State Finance Law 163 see State Finance Law …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2a-thresholdsState Comptroller DiNapoli Releases Municipal Audits
… Bainbridge , Cortland County , Franklin County , Town of Liberty , Town of Ulster , City of White Plains and the … more than necessary when obtaining these services. Town of Liberty – Justice Court Operations (Sullivan County) Auditors … Town of Bainbridge Cortland County Franklin County Town of Liberty Town of Ulster City of White Plains and the Wilton …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Dansville , Town of Moreau , New Hope Fire Department , … , Village of Spencer , Village of Suffern and the City of Yonkers . "In today’s fiscal climate, budget transparency … P DiNapoli today announced his office completed audits of the Village of Dansville Town of Moreau New Hope Fire …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Improved Planning Needed for New York To Achieve Its Clean Energy Goals
… Authority (NYSERDA) have taken considerable steps in planning for New York State’s transition to renewable … monitoring and assessment of risks and challenges in the PSC’s efforts to help the state meet the Climate … the Climate Act’s goals, it should discuss the potential effects of these issues with the agencies responsible for …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-improved-planning-needed-new-york-achieve-its-clean-energy-goalsInspecting Highway Bridges and Repairing Defects (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial report, … To determine the extent of implementation of the 4 recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/inspecting-highway-bridges-and-repairing-defects-followManchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… or transparently use capital project resources. As a result, voters were not afforded the opportunity to ratify … totaling approximately $1.2 million and completed $149,000 in additional work that were not presented to and approved by … the statutory bid limit. Procure professional services in accordance with District policy. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexTown of Fort Edward – Payroll and Leave Accruals (2022M-119)
… complete report – pdf] Audit Objective Determine whether the Town of Fort Edward (Town) officials ensured that payroll payments … and leave accrual benefits were not clearly authorized. The Highway Superintendent was incorrectly paid $6,015 in … Determine whether the Town of Fort Edward Town officials ensured that payroll …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Village of Red Hook – Information Technology (2020M-89)
… complete report - pdf ] Audit Objective Determine whether Village of Red Hook (Village) officials ensured information technology (IT) … Determine whether Village of Red Hook Village officials ensured information …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89Huntington Union Free School District – Online Banking (2022M-178)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board and … Municipal Law Section 5-A and must improve controls over online banking to ensure these transactions are secure. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178Phoenix Central School District – IT Asset Management (S9-22-20)
… selected 55 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm … percent of the sampled assets were not properly accounted for. Specifically: Three IT assets, a printer costing $1,155, … Key Recommendations Ensure District inventory records are complete and accurate. Perform annual and complete …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20Upper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… Forty-three deposits totaling $33,918 were not supported by adequate documentation. Sixty-three disbursements totaling … and provide officials with an annual report, as required by the bylaws. Ensure bank reconciliations are prepared … and approved. Ensure all collections are supported by adequate documentation and as required by the bylaws, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023mNorthport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
Determine if extraclassroom activity ECA funds were properly collected recorded remitted deposited disbursed and reconciled
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomTown of North Collins - Recreation Department Cash Receipts (2020M-68)
… manner. Key Findings The Department’s cash receipts were not always collected, recorded or deposited timely. The Board did not adopt written cash receipts policies. Officials did not properly segregate cash receipts duties or oversee the …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68