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Lewiston-Porter Central School District – IT Asset Management (S9-22-14)
… In addition, annual inventories were not conducted, new and unused IT equipment was not properly or securely …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14Kings Park Central School District – IT Asset Management (S9-22-13)
… IT equipment was susceptible to damage from a water leak in a server room ceiling and officials did not adopt a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13XI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management
… OVERVIEW It is the State agency's responsibility to properly plan its procurements so that … of the contract is subsequently withheld. It is the agency's responsibility to advise contractors of this risk. … XI-B of the State Finance Law that provides for prompt contracting and interest payments for NFP corporations. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contractsHolland Central School District – Claims Audit (2021M-210)
… adequately supported and properly audited before payment. In addition, the current claims auditor did not receive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210Village of Rhinebeck – Water Fees (2013M-311)
… local law, and the Board did not approve all customer account adjustments the Clerk made in the water accounting … system. The Board did not annually audit, or cause to be audited, the Treasurer’s records. Key Recommendations … water account adjustments. Annually audit, or cause to be audited, the Treasurer’s financial records. …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… examine the Library’s internal controls over circulation desk cash receipts for the period of January 1, 2013 through … related to collecting cash receipts at the circulation desk, the procedures were insufficient. Procedures did not … and remitting cash receipts received at the circulation desk. Ensure that on a daily basis two employees count the …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Central Valley Central School District – IT Asset Management (S9-22-7)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 8 percent of the sampled assets were not properly accounted for. … Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/central-valley-central-school-district-it-asset-management-s9-22-7Friendship Central School District – Fund Balance and Reserves (2022M-55)
… complete report - pdf] Audit Objective Determine whether the Friendship Central School District (District) Board of … properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund … a result, real property taxes were higher than necessary. The Board and District officials: Overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Le Roy Central School District – Reserve Funds (2022M-110)
… School District (District) Board of Education (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels. Key Findings … Central School District District Board of Education Board and District officials properly established and used reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… the Herkimer Central School District (District) Board of Education (Board) and officials properly planned and … exceeded the authorized purchase order by $95,100. Release of this report was held in abeyance due to a separate … Comptroller investigation involving the former clerk of the works. In March 2022, the former clerk of the works …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectState Comptroller DiNapoli Releases Municipal Audits
… purposes because they did not routinely monitor employee Internet use. The IT consultant’s responsibilities were not … IT control weaknesses were communicated confidentially to officials. Village of Pittsford – Audit Follow-Up Letter … and two recommendations were not implemented. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… committed and expenditures incurred throughout the course of each project, which often span two or more fiscal …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… compliance and transparency due to its lack of policies, guidelines and monitoring. The Board did not ensure that bank … Key Recommendations In accordance with General Municipal Law, adopt a code of ethics, an investment policy and a comprehensive procurement policy. Assign an …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s management of the Park for the period January 1, … The purpose of our audit was to evaluate the Towns management of the Park for the period January 1 …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162DiNapoli: School District Tax Levy Cap Below 2 Percent
… for the 2020-2021 fiscal year, down from a 2 percent cap in each of the two previous years, according to data … examine where they can limit spending to stay under the cap,” DiNapoli said. “Local governments will have to examine … more closely to control expenses.” The 1.81 percent cap affects the tax cap calculations for 676 school districts …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentEast Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
Determine if District officials established eligibility for and maintained an inventory of textbooks loaned to nonpublic school students
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolTerms of Service
… WELCOME The New York State Office of the State Comptroller ("OSC") welcomes all Users to … The Help Desk may forward such User inquiry to another OSC office, as appropriate. Authorizers: Authorizers are … The New York State Office of the State Comptroller OSC welcomes all Users to the …
https://www.osc.ny.gov/online-services/terms-serviceDiNapoli Announces State Contract and Payment Actions for August 2014
… and First Transit ($1.4 million). $16.7 million with Tully Construction Co. Inc. to pave the Northern State Parkway in … to Halmar International and A. Servidone B. Anthony Construction Corp. JV for Patroon Island Bridge … Lason for legal services related to Long Island College Hospital. Department of Agriculture and Markets $806,000 to …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-announces-state-contract-and-payment-actions-august-2014Oversight of the Title Insurance Industry
… Services (DFS) adequately monitors the State’s title insurance industry (Industry). The audit scope covers the … About the Program DFS is responsible for regulating all insurance in New York State, including title insurance. Title insurance protects the property owner and …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industryOpinion 89-60
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Building Inspector (engaged in private business of performing home inspections) GENERAL … 805-a(1)(b), (c): Although a building inspector engaged in the private business of performing home inspections for …
https://www.osc.ny.gov/legal-opinions/opinion-89-60