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Mount Vernon City School District – Procurement of Natural Gas (2019M-91)
… (District) Board and District officials procured natural gas at the most favorable terms and in the best interest of … The Board and District officials did not procure natural gas in accordance with New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Town of Butternuts – Disbursements (2021M-62)
… its authority under New York State Town Law (Town Law) by authorizing insurance claims and annual contracts to be … authority under New York State General Municipal Law (GML) by allowing a third-party vendor direct access to the Town’s … approve all claims before payment, except as authorized by law. Discontinue the use of debit cards. Discontinue …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Town of Machias – Supervisor’s Financial Duties (2021M-98)
… his financial duties. Key Findings The Supervisor did not adequately perform his financial duties and cannot … million as of December 31, 2019. The Supervisor also did not: Provide adequate oversight of the bookkeeper. Provide …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Village of Liberty – Budget Review (B4-14-9)
… the tentative budget are reasonable. The proposed budget does not include a tax overlay or provisions for infrastructure needs. … complies with the tax levy limit. Key Recommendations Include a tax overlay in the budget they adopt. Develop a …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9Equine Health and Safety (Follow-Up)
… included in our initial audit report Equine Health and Safety ( 2017-S-77 ) . About the Program Our initial audit … racetracks. We found that the Commission had implemented measures to improve its practices to promote equine health …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/equine-health-and-safety-followHudson Housing Authority – Board Oversight (2016M-302)
… 2016. Background The Hudson Housing Authority is located in the City of Hudson in Columbia County and provides low-rent housing for … among employees or that increased managerial oversight is in place. Perform a deliberate and thorough audit of claims …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Clifton Park Water Authority – Water Charges (2015M-247)
… January 1, 2014 through June 30, 2015. Background The Clifton Park Water Authority is an independent public benefit … for the benefit of the residents of the Towns of Clifton Park and Malta. The Authority is governed by a …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Town of Grafton – Internal Controls Over Claims Auditing (2013M-133)
… Town. The Town’s budgeted expenditures for the 2013 fiscal year totaled approximately $1.1 million. Key Finding The …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133Otego-Unadilla Central School District - School District Website (S9-19-26)
… documents to make informed decisions. Officials did not post the: Final annual budget. Comprehensive appended … in an easily accessible location. Corrective action plan (CAP) in an easily accessible location and include a specific individual responsible for corrective actions per audit recommendations. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26Town of Chili - Financial Management and Cash Receipts (2019M-167)
… lacked adequate documentation for cash receipts collected by certain departments, recorded receipts using deficient …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167Comptroller 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/2019/11/comptroller-dinapoli-releases-municipal-auditsJefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… to approval and subsequently monitored the performance of businesses that received financial benefits. Key Findings … all projects prior to approval or monitor the performance of businesses that received financial benefits. Officials did … reported project performance information is supported by adequate documentation, provided to the Board for …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaWhitesboro Central School District – Separation Payments (2020M-146)
… were properly supported and accurately calculated in accordance with Board-approved agreements. Key Findings … are accurately calculated, supported and disbursed in accordance with the terms of CBAs and individual … action. Appendix B includes our comment on an issue raised in the District’s response letter. … Assess whether …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146Dryden Central School District – Information Technology (2020M-106)
… School District’s (District) Board of Education (Board) and District officials adequately safeguarded personal, private and sensitive information (PPSI) from abuse or loss. Key Findings The Board and District officials did not adequately safeguard PPSI. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106Fairport Public Library – Financial Management (2014M-354)
… Purpose of Audit The purpose of our audit was to review the Library’s financial management for the period July 1, 2012 through July 25, 2014. Background The …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354State Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget
… “New York City is contending with the devastating economic … and boost the regional economy so that it can recover.” … New York City is contending with the devastating economic …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-preliminary-budgetSodus Center Fire Department – Financial Activities (2016M-424)
Sodus Center Fire Department Financial Activities 2016M424
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Town of North Collins – Supervisor’s Records and Reports (2015M-99)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly … a population of approximately 3,500. The Town is governed by four Board members and the Town Supervisor. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99Town of Berkshire – Town Clerk (2014M-230)
… Purpose of Audit The purpose of our audit was evaluate the Clerk’s financial and records management for the period … 2014. Background The Town of Berkshire is located in Tioga County and has a population of approximately 1,400. The Town … fiscal year total approximately $248,000. Key Findings The Clerk failed to issue duplicate receipts or record the form …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Vestal Central School District – Fund Balances (2017M-91)
… for the 2017-18 fiscal year total approximately $76.2 million. Key Findings District officials consistently …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91