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State Comptroller Thomas P. DiNapoli Statement on 2023 State of the State Address
… State message delivered by Gov. Kathy Hochul set forth her agenda. State government is here to work for the people of … fighting back on crime, and investing in high quality health care, education, and infrastructure, are the same … the third year of the lingering effects of COVID-19 on our health and economy. As the nation continues to recover from …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-thomas-p-dinapoli-statement-2023-state-state-addressDansville Public Library – Procurement (2015M-225)
… Purpose of Audit The purpose of our audit was to examine the Library’s procurement process … Ossian, Sparta, Springwater and West Sparta in Livingston County and the Towns of Dansville and Wayland in Steuben …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… January 1, 2013 through February 10, 2015. Background The Stockport Volunteer Fire Company No. 1 is a volunteer organization located in the Town of Stockport, Columbia County, which contracts with the Stockport Fire District to provide fire protection for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mState Comptroller DiNapoli Statement on Expansion of Geneva-Based RealEats into New Facility
… solid investment returns so public workers can have a secure retirement.” Through its In-State Private Equity …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-expansion-geneva-based-realeats-new-facilityTown of Broadalbin – Leave Accruals (2014M-88)
… December 31, 2013. Background The Town of Broadalbin is located in Fulton County and has a population of approximately 5,260. The Town is governed by an elected five-member Town Board. Budgeted … totaled approximately $1.4 million. Key Findings There is no system to ensure that highway department employees …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88Town of Russia – Financial Management (2014M-212)
… through December 31, 2013. Background The Town of Russia is located in Herkimer County and has a population of approximately 2,600. The Town is governed by an elected five-member Town Board which is responsible for the general management and control of the …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212Town of Otsego – Financial Condition (2013M-307)
… Purpose of Audit The purpose of our audit was to assess the Town’s practices regarding budget development and adoption for the period January 1, 2012 through August … The purpose of our audit was to assess the Towns practices regarding …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307Town of Milford – Justice Court Operations (2014M-279)
… July 9, 2014. Background The Town of Milford is located in Otsego County and has a population of approximately 3,040. … Town’s Justice Court. The Court collected almost $142,000 in fines, fees and bail money during 2013. Key Findings Tickets which were paid in full or dismissed remained open …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279Accounts Payable Advisory No. 50
… (in the form of a reduction of the invoice amount) offered by a vendor to an agency for making a payment before … accounts payable staff take the maximum discount rate offered by a vendor whenever a discount is available. In the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discountsGreenville Central School District – Information Technology (2021M-156)
Determine whether Greenville Central School District District officials established adequate network user account controls to prevent unauthorized use or access
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… Union Free School District’s (District) health insurance buyout program is cost-effective. Key Findings Although the District’s health insurance buyout program is generally cost-effective, the … unions and individuals to exclude eligibility for health insurance buyouts to employees covered by the District’s same …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsWarren County – Occupancy Tax and Weights and Measures (2016M-346)
… of our audit was to assess oversight of the occupancy tax and compliance with weights and measures laws for the period January 1, 2014 through … County is located in the southeastern Adirondack region and is governed by an elected 20-member Board of Supervisors. …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Smithtown Fire District – Capital Project (2014M-231)
… to examine the District’s internal controls over capital asset spending for the period January 1, 2013 through June … and has almost 200 members. The adopted general fund budget for 2014 totals approximately $4.23 million. Key … referendum requirements. The Board did not have a capital asset policy and procedures to be followed for constructing …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… Sidney Fire Department is a volunteer organization located in the Village of Sidney, Delaware County, which comprises …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialSchuyler Heights Fire District – Claims Processing (2014M-124)
… from the Town of Colonie and the County of Albany, in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Oneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
Oneida County Department of Social Services Contract Monitoring and Payments 2015M244
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mWantagh Fire District – Payroll (2013M-176)
… December 31, 2012. Background The Wantagh Fire District is a district corporation of the State, distinct and separate … from the Town of Hempstead and Nassau County in which it is located. An elected five-member Board of Fire … the policy’s maximum allowed limits. As a result, there is an increased risk that District employees could receive, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176Riverhead Central School District – Vendor Master File (2017M-139)
… The purpose of our audit was to examine the vendor master file for the period July 1, 2015 through March 31, 2017. … policies or procedures for maintaining the vendor master file. The District did not have any procedures in place to … whether a vendor name is already included in the master file before creating a new entry and did not periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Greece Public Library – Information Technology (2017M-130)
… a disaster recovery plan. Library officials did not have a comprehensive hardware inventory. Key Recommendations Adopt comprehensive IT policies that include acceptable use, … and the sanitation and disposal of hardware and electronic media. Adopt a comprehensive disaster recovery plan and …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130Town of Greece – Information Technology (2017M-145)
… June 30, 2017. Background The Town of Greece is located in Monroe County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145