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New York State Comptroller Thomas P. DiNapoli Statement on State Budget
… "This budget reflects stronger economic times and assists individuals and families who have not shared equally in the state's … details of the budget came together late in the process and outside the public's view, so more analysis is needed to …
https://www.osc.ny.gov/press/releases/2016/04/new-york-state-comptroller-thomas-p-dinapoli-statement-state-budgetVillage of Hewlett Bay Park – Financial Management (2022M-30)
… Bay Park (Village) Board adopted realistic budgets, and monitored and effectively managed the fund balance. Key Findings The Board did not adopt realistic budgets, or monitor and effectively manage fund balance. As a result, more taxes …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Town of Carroll – Town Clerk (2022M-20)
… and reported collections accurately, and remitted them in a timely manner. Key Findings We could not determine … totaling $21,843 were properly accounted for or remitted in a timely manner because the Clerks did not maintain … (Supervisor) or to the appropriate State agencies by the 15th of each month. For example, a former Clerk held …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Watervliet City School District – Information Technology (2021M-34)
… Officials did not: Establish written procedures for managing, limiting and monitoring user accounts. Disable 72 unneeded network accounts in a timely manner. Monitor compliance with the acceptable computer use policy (AUP). As a result, 12 of 13 computers we tested accessed nonbusiness websites …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34Subway Wait Assessment
… Platform Time, the average time that customers wait at a station beyond their scheduled wait time; Additional Train … OP did not include key subway stations such as Penn Station, 59th Street-Columbus Circle, and 14th Street. These …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessmentMedina Central School District - Tax Collection (2019M-151)
… deposited and reported real property tax collections in an accurate and timely manner. Key Findings The Collector … reconciliation of tax collection activities, resulting in undetected errors totaling approximately $3,900. Key … of the taxes receivable account and collection activities in a timely manner in order to identify errors and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Akron Fire Department – Financial Activities (2014M-196)
… - pdf] Purpose of Audit The purpose of our audit was to determine whether Department controls were adequate to ensure that financial activity was properly recorded and … found 101 credit card purchases totaling $22,100 did not have original receipts attached to the monthly statement. In …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Compliance With Navigation Law
… ensure boaters’ safety and quality of life on State waters in accordance with New York State Navigation Law (Navigation … fatalities, and injuries by waterway for the year. In tandem with data from past years, Parks uses the … and inform the public about recreational boating activity in the State. Key Findings We found Parks has developed and …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/compliance-navigation-lawState Comptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits and examinations have been issued: New York City … Services (ACS): Administration of Non-Competitive and Limited-Competition Contracts (Follow-up) (2016-F-10) An … 2015 determined whether ACS properly awarded, extended, and renewed non-competitive and limited-competition contracts …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-auditsTown of Pelham - Information Technology (2019M-77)
… ensured the Town’s IT systems were adequately secured and protected against unauthorized use, access and loss. Key Findings Personal Internet use was found on … to 10 employees who routinely accessed personal, private and sensitive information. Town officials did not provide IT …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… Town Clerk/ Tax Collector (Clerk) recorded, deposited and remitted collections accurately and in a timely manner. Key Findings The Clerk generally recorded collections accurately and deposited and remitted Clerk fees in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Eaton No. 1 Fire District – Board Oversight (2024M-4)
… required annual financial reports (AFRs) were filed in a timely manner. Conduct an annual audit of the … accounting records and prepare and file financial reports in a timely manner. Perform an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Selected Aspects of Discretionary Spending
… Purpose To determine whether the New York State Thruway Authority's discretionary spending complied … was created in 1950 by Article 2, Title 9 of the New York State Public Authorities Law for the purpose of financing, … Spending (2012-S-158) State University Construction Fund: Selected Aspects of Discretionary Spending (2013-S-14) …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0Wilson Central School District - Financial Management (2022M-22)
… 26 years. Unemployment reserve balance of about $400,000 is nearly 200 times the average unemployment expenditure. By …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Town of Butternuts – Highway Facility Capital Project (2021M-94)
Determine whether the Town of Butternuts Town Board transparently planned and monitored the highway garage and salt shed capital project Project
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94IV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… on long-term debt and payments on certain lease/purchase or contractual obligation contracts. Under lease/purchase or contractual obligation financing arrangements, public … construction, and rehabilitation of State facilities or equipment and expect to receive rental or contractual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1Natural Gas Damage Compensation Fund
… the natural gas production contamination response and compensation program; and creates the New York natural gas production contamination damage recovery and remediation fund. Memo Bill Text Status … Establishes the …
https://www.osc.ny.gov/legislation/natural-gas-damage-compensation-fundTown of Lincoln - Disbursements (2022M-198)
… which they were paid and one bookkeeper received $1,751 in additional pay with no evidence of approval. Key …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Attica Central School District – Financial Management (2022M-103)
… necessary; improperly restricted more than $3 . 5 million in a debt reserve; and overfunded the unemployment insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Collection of Fines Related to Tenant Complaints
… appropriately accounting for and collecting fines (civil penalties) for non-compliance and harassment cases. Our audit … is appropriately accounting for and collecting fines civil penalties for …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaints