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Review of Trivision Tek Group, Inc.
… result of our examination, we rejected the final $211,109 payment request from Trivision to ESD. In addition, ESD … performed prior to certifying the appropriateness of payment requests to the Comptroller. …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/review-trivision-tek-group-incXIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… Expense Reports, and procedures for ensuring an employee does not leave the Business Unit’s employment with an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceElmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… Purpose of Audit The purpose of our audit was to examine the student … verify student information by periodically requiring new proof of residence, such as a utility bill, or requiring that … a new proof of residence be submitted when a student’s address changes. Key Recommendation Periodically verify the …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… property taxes are received. The Library Fiscal Officer or Treasurer should periodically reconcile tax receipts to …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… ensure that receipts were properly recorded and deposited in the bank and that disbursements were properly supported … The Assistant Treasurer admitted to stealing $4,100 in County funds from 2012 to 2017 and resigned from her … that cash receipts were properly recorded and deposited in the bank and that disbursements were properly supported …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andTown of Charleston – Internal Controls Over Payroll Processing (2013M-326)
… over payroll processing were not properly designed or operating effectively. Although the Town has a collective …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326Town of Minetto – Financial Condition (2013M-284)
… had unexpended surplus funds of only $2,598. The Board does not receive monthly budget status reports or cash …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… of duties over the cash receipts process and the Board does not provide additional oversight to mitigate this …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Comptroller DiNapoli Releases Municipal Audits
… Industrial Development Agency , Middle Country Public Library and Otsego County . “In today’s fiscal climate, … incentives provided to businesses. Middle Country Public Library – Treasurer (Suffolk County) The treasurer does not … board. In addition, the treasurer’s status, as either a library officer or independent contractor, is unclear. …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2Town of Covington – Town Supervisor (2013M-371)
… accurate, complete and up-to-date accounting records and should consider either appointing a bookkeeper with …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371Village of Belmont – Water and Sewer Operations (2014M-101)
… only two accounts for $238 were being relevied on the tax roll. The Clerk-Treasurer does not maintain control of … that unpaid water and sewer bills are relevied on the tax roll to enforce payment. Ensure that the Clerk-Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101State Comptroller DiNapoli Releases School District Audits
… today announced the following school district audits have been issued. Alexander Central School District – … today announced the following school district audits have been issued …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Housing Assistance – Federal Funding and New York
… U.S. Department of Housing and Urban Development (HUD). In 2024, there were 1 million New Yorkers benefitting from … subsidies totaled $10.1 billion for these households in 2024. This funding does not go through the State’s budget; … income. Major Federal Housing Assistance Programs, 2024 Program Subsidized Units Residents Average Monthly Hud …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistanceWyoming County Industrial Development Agency – Payments in Lieu of Taxes (2024M-148)
… development projects. WCIDA is governed by a seven-member Board of Directors (Board) appointed by the Wyoming County Board of Supervisors. The … Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and …
https://www.osc.ny.gov/local-government/audits/county/2025/11/21/wyoming-county-industrial-development-agency-payments-lieu-taxes-2024m-148Comptroller DiNapoli Releases Municipal Audits
… Over Financial Activities (Cattaraugus County) The board does not provide adequate oversight of the company’s …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for … was created in 1978, is governed by a seven-member Board of Directors appointed by the Schenectady County Legislature. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectVirgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… $215,255 for the 2013 fiscal year. Key Findings The Board does not provide adequate oversight of District financial … or bank reconciliations, the Board cannot verify if it is approving all claims for payment. In addition, it …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… to credit cards. The District’s capital asset policy does not provide adequate guidance regarding appropriate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardSnyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the … these purchases. We reviewed natural gas and electricity bills from September 2012 through September 2013 and compared … could have saved approximately $4,000 on their electricity bills if they had obtained quotes for these purchases. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Yaphank Fire District – Claims Processing (2013M-51)
… which include areas such as equipment, radios and trucks. When an invoice is received, it is provided to the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51