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State Comptroller Thomas P. DiNapoli Statement on Gov. Hochul's State of the State Address
… "Kathy Hochul took over as governor at a time of great challenge in New York state and immediately … more collaborative style. Her State of the State message today continued her thoughtful, common-sense approach to … I’ve seen in these last four months and from what I heard today from her State of the State, I’m confident Governor …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-thomas-p-dinapoli-statement-gov-hochuls-state-state-addressNew Hartford Central School District – Payroll (2021M-149)
… user permissions were restricted to employees based on job duties. Ensure the Assistant Superintendent for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Wyoming County Probation Department – Restitution Payments (S9-20-4)
… As a result, some victims may not be receiving payments to which they are entitled. Officials did not establish adequate policies and procedures to enforce and monitor restitution obligations. Six of the 24 … up on and officials did not always make reasonable efforts to locate victims promptly. In addition, officials did not …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wyoming-county-probation-department-restitution-payments-s9-20-4Fishers Fire District – Financial Condition (2021M-128)
… transparency. Key Recommendations Adopt realistic budgets with reasonable estimates of revenues, appropriations and … financial and capital plans. Officials partially agreed with our findings and recommendations and indicated they …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Seneca County Probation Department – Restitution Payments (S9-20-7)
… $1,406 were not paid to 11 victims and another $8,147 in undisbursed restitution collected in 2012 or before could have been paid to victims but was not. In addition, officials did not maintain a complete list of …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7Putnam County Probation Department – Restitution Payments (S9-20-2)
… [ read complete report - pdf ] Audit Objective Determine whether the Putnam … Establish adequate written policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/putnam-county-probation-department-restitution-payments-s9-20-2Jefferson County Probation Department – Restitution Payments (S9-20-10)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … officials enforced restitution orders notified the court when a probationer violated the court order and disbursed victim restitution payments …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10Western Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… Directors (Board) provided adequate oversight of take-home vehicles. Key Findings The Board did not provide adequate oversight of take-home vehicles. We found: All employees that were assigned a … Recommendations Ensure all employees assigned take-home vehicles complete and file accurate weekly mileage logs as …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-homeTown of Mount Morris – Justice Court (2012M-129)
… internal controls over the Court’s financial operations, with the exception of performing accountabilities. Both the … preparing lists of Court liabilities and comparing them with reconciled bank balances) on a monthly basis. Promptly …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Village of Liberty – Budget Review (B4-14-9)
… fiscal year are reasonable. Background The Village of Liberty’s proposed 2014-15 budget totals $3.7 million for the … Village of Liberty Budget Review B4149 …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… and District officials effectively managed the District’s financial condition. Key Findings The Board and District officials did not effectively manage financial condition. The practice of overestimating … totaling $535,400, a difference of $893,700. A multiyear financial plan was not adopted. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementArlington Fire District – Station Number 5 Renovation (2022M-54)
Determine whether Arlington Fire District District officials used competitive methods to renovate Arlington Station 5 and appropriately disclosed interests in leasehold agreements
https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54Randolph Central School District – IT Asset Management (S9-22-22)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … audit school randolph IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22Village of St. Johnsville – Records and Reports (2015M-1)
… 1, 2011 through August 31, 2014. Background The Village of St. Johnsville is located in the Town of St. Johnsville, Montgomery County, and has a population of … Village of St Johnsville Records and Reports 2015M1 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… As a result, the District levied more taxes than needed to fund operations. The Board overestimated appropriations … limit in each of the last three fiscal years by 4.8 to 10.1 percentage points. Three of the District’s reserves … budgets and appropriate fund balance only when needed to fund operations. Reduce surplus fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementTown of Ephratah – Accounting Records and Reports (2022M-138)
… and timely financial records and reports. Key Findings In 2017, OSC issued an audit report 1 that included findings … to not maintain the Town’s accounting records and reports in a complete, accurate, up-to-date or timely manner. Without … by $60,948. Bank reconciliations were not performed in a timely manner. Annual Update Documents (AUDs) from 2015 …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138Prattsburgh Central School District – Financial Management (2020M-108)
… if the Board of Education (Board) and Prattsburgh Central School District (District) officials adequately managed the … if the Board of Education Board and Prattsburgh Central School District District officials adequately managed the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108Town of Frankfort – Justice Court Operations (2022M-16)
… oversight of Justice Court (Court) financial activities and ensured collections were properly deposited, reported and remitted. Key Findings The Justices did not provide … The Justices did not prepare monthly bank reconciliations and accountabilities. As a result, former Justice Madia had a …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16Ontario County Four Seasons Development Corporation – Procurement (2021M-197)
… to nine vendors with aggregate purchases of $5,000 or more in either the 2019-20 or 2020-21 fiscal year and found …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationChenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)
… and document its evaluation and approval process. In addition, the Board did not properly monitor the … to ensure they were not exceeded. Track payments in lieu of taxes (PILOTs) to ensure they were billed and paid in accordance with the PILOT agreements. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/county/2022/04/22/chenango-county-industrial-development-agency-project-approval-and-monitoring