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Town of Cohocton – Town Clerk Cash Shortage (2014M-325)
… Purpose of Audit The purpose of our audit was to review the Town Clerk’s fiscal operations … 1, 2008 through March 17, 2014. Background The Town of Cohocton is located in Steuben County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325Town of Caton – Supervisor’s Records and Reports (2014M-359)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly … January 1, 2011 through July 31, 2014. Background The Town of Caton is located in Steuben County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-caton-supervisors-records-and-reports-2014m-359Audit of the Tuition Assistance Program at Dowling College
… Purpose To determine whether Dowling College complied with the Education Law and the Commissioner … Assistance Program (TAP) awards. Background Dowling College (Dowling) is an independent, coeducational college …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-dowling-collegeVillage 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-148Neptune 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 … action. … 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-5Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… report – pdf] Audit Objective Determine whether the Town of Lancaster (Town) Supervisor (Supervisor) adequately … without Board approval. 76 percent of non-recurring journal entries were made 70 days after the transaction took place. 60 percent of journal entries were recorded and approved by the firm …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… Prepare and file the required annual financial report (AFR) with the New York State Office of the State Comptroller …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28Selected Aspects of the Motor Carrier Safety Assistance Program
… vehicle from service until they are fixed. Carriers with poor safety records may also be subject to more stringent … to improve carrier compliance, particularly for those with poor safety histories and out-of-service violations. Impose …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programState Comptroller DiNapoli Statement on End of Legislative Session
… and prevent corruption. Enhancing independent oversight of state contracting, especially with regard to economic …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-statement-end-legislative-sessionCharter School of Educational Excellence – Information Technology (2023M-174)
Determine whether the Charter School of Educational Excellence School Board of Trustees Board and officials secured student data to help protect it from unauthorized access and developed and adopted a comprehensive information technology IT contingency plan
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Audit of the Tuition Assistance Program at Plaza College
… Purpose To determine whether Plaza College complied with the Education Law and the Commissioner … Assistance Program (TAP) awards. Background Plaza College (Plaza) is a private postsecondary educational …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-plaza-collegeTown of Western - Supervisor’s Records and Reports (2022M-184)
… report - pdf] Audit Objective Determine whether the Town of Western (Town) Supervisor maintained complete, accurate … did not maintain complete and accurate financial records of Town operations and did not file required annual financial … financial decisions was compromised, and the transparency of Town financial operations is diminished. The Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Town of Roxbury – Payments to Not-For-Profit Organizations (2022M-177)
… Objective Determine whether payments made by the Town of Roxbury (Town) officials to certain not-for-profit … to ensure that it does not violate Article VIII, Section 1 of the New York State Constitution. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2023/01/27/town-roxbury-payments-not-profit-organizations-2022m-177Town of Lisle – Highway Department Long-Term Planning (2022M-183)
… report – pdf] Audit Objective Determine whether the Town of Lisle (Town) officials established long-term capital and … and financing approaches to address them . As a result: 10 of the 15 pieces of major highway equipment and vehicles (67 percent) in use …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Selected Aspects of Accommodations for Passengers With Disabilities (Follow-Up)
… Objective To determine the extent of implementation of the seven recommendations included in our initial audit report, Selected Aspects of Accommodations for Passengers With Disabilities ( …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/selected-aspects-accommodations-passengers-disabilities-followBroome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… Objective Determine whether Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) officials … expenditures and instead utilized more than $2.5 million of the component (which are BOCES’ member school districts) … funds over the last three school years. Although most of the repairs and improvements were proportionately funded …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mVillage of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… Ensure the Clerk-Treasurer’s monthly reports to NYSLRS are accurate. Village officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11DiNapoli Op-Ed: The Double-Edged Sword of Pandemic-Driven Technological Acceleration
… communications. Many artificial intelligence (AI) products have come out of these advances, and many are being put to … the strategies to reduce or eliminate those risks – has not kept up with the pace at which AI is being put to use. … brought forth by the pandemic, we must ensure that we do so responsibly. Audits, such as the one my office …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-op-ed-double-edged-sword-pandemic-driven-technological-accelerationOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… Determine whether Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) officials … 40 employees received unearned wages totaling $25,948 of which $19,985 was not recouped. In addition, it cost BOCES … approval and manual entry into the financial system of the timesheets utilized by certain bargaining …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payrollVillage of Westfield – Water and Sewer Operations (2014M-209)
… Purpose of Audit The purpose of our audit was to examine the operation of the water and sewer funds for the period June 1, 2012 …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209