Search

Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)

… Central School District is located in the Towns of Canton, DeKalb, Hermon and Russell in St. Lawrence County. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35

Village of Argyle – Water Billing and Collections (2023M-148)

… – pdf] Audit Objective Determine whether the Village of Argyle (Village) Board (Board) provided adequate oversight of water billings and collections. Key Findings Officials did not provide adequate oversight of water billings and collections. As a result, delinquent …

https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148

Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)

… Determine whether the Neptune Hose Company No. 1 of Dryden, Inc. (Company) disbursements were supported and … Determine whether the Neptune Hose Company No 1 of Dryden Inc Company disbursements were supported and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5

Village of Horseheads – Claims Auditing and Disbursements (2023M-134)

… prior to funds being disbursed. Monitor telephone and Internet services for necessity, which resulted in … review and determine the necessity of telephone and Internet services for usefulness. Village officials generally …

https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134

Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)

… officials provided oversight of financial operations to ensure funds were safeguarded. Key Findings Company … did not provide oversight of financial operations to ensure funds were safeguarded. As a result, the former Treasurer was able to misappropriate $64,972 of Company funds from January 2016 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154

DiNapoli Releases Profile of New York's Small Business Owners

Even as many small businesses shuttered their doors or struggled through the pandemic entrepreneurs in New York continued to identify and pursue new opportunities according to an analysis by State Comptroller Thomas P DiNapoli

https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-profile-new-yorks-small-business-owners

Village of Afton – Claims Auditing and Disbursements (2023M-177)

… – pdf] Audit Objective Determine whether the Village of Afton (Village) Board properly audited claims and … for unsupported claims and for inappropriate purposes. Of the 98 claims totaling $155,528 reviewed: 53 claims … is important as the Clerk-Treasurer performs all aspects of the process without any oversight. As a result, there is …

https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177

Selected Aspects of the Motor Carrier Safety Assistance Program

… Purpose To determine whether the Department of Transportation (Department) is taking … vehicles. Other Related Audits/Reports of Interest Department of Transportation: Selected Truck Inspection … To determine whether the Department of Transportation Department is taking appropriate …

https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-program

Town of Glen - Water and Sewer Operations (2023M-167)

… the Town of Glen (Town) officials properly managed water and sewer fund financial operations. Key Findings Town officials did not properly manage water and sewer fund financial operations. The Board did not adopt the water and sewer rates that were charged to customers or audit the …

https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167

Charter School of Educational Excellence – Information Technology (2023M-174)

… of Trustees (Board) and officials secured student data to help protect it from unauthorized access and developed and … Board and officials did not adequately secure student data to help protect it from unauthorized access or develop an IT … result, there was an increased risk of unauthorized access to student personal, private and sensitive information (PPSI) …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174

Audit of the Tuition Assistance Program at Plaza College

… Purpose To determine whether Plaza College complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students for State-funded Tuition Assistance … To determine whether Plaza College complied with the Education Law and the Commissioner of Educations Rules …

https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-plaza-college

Town of Wawarsing – Payroll and Leave Accruals (2013M-202)

… 31, 2012. Background The Town of Wawarsing is located in Ulster County and has a population of approximately … were not accurately maintained and may have resulted in employees receiving payment for leave time to which they … approval is available for all compensatory time payments in excess of 35 hours annually. …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202

Reporting of Community-Based Services Under the Transformation Reinvestment Plan

… Health provides adequate reporting of community-based service reinvestment funds under the Transformation … Health provides adequate reporting of communitybased service reinvestment funds under the Transformation …

https://www.osc.ny.gov/state-agencies/audits/2022/10/26/reporting-community-based-services-under-transformation-reinvestment-plan

Town of Hempstead – Vehicles and Fuel Usage (2022M-25)

… procedures when authorizing take-home vehicles including the justification or rationale for assigning them. Review …

https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-hempstead-vehicles-and-fuel-usage-2022m-25

Town of Hempstead – Information Technology Access Controls (2021M-158)

… (Town) officials established adequate access controls to help safeguard Town information technology (IT) systems … Town officials did not establish adequate access controls to help safeguard IT systems against unauthorized access. The … issues, such as breach notification, and those related to acceptable computer use, protection of PPSI, application …

https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158

DiNapoli: Alexandria Clerk Charged In Theft of Town Fees

… by residents for fines, fees and surcharges, according to State Comptroller Thomas P. DiNapoli. Ellen S. Peck, 64, of … at the town’s request, in partnership with the New York State Police. The audit and investigation revealed that after … arrest will deter others from such corruption. I thank the State Police for their work on this case.” DiNapoli’s office …

https://www.osc.ny.gov/press/releases/2015/11/dinapoli-alexandria-clerk-charged-theft-town-fees

XI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management

… This section provides guidance to State agencies in determining whether a contract-related transaction must be … procedures for submission of contract-related transactions in the Statewide Financial System (SFS) and obtaining OSC’s … As a rule, the contract processing information provided in this section is applicable regardless of the specific …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overview

Town of Pittsfield – Supervisor's Records and Reports (2024M-80)

… Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The … limited. The Supervisor did not: Properly record revenues in the accounting system, prepare bank reconciliations or … by New York State General Municipal Law (GML) Section 30. In addition, the 2022 AFR was inaccurate. Provide the Board …

https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80