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Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
… Sheldon and Wethersfield in Wyoming County; Farmersville, Freedom, Machias and Yorkshire in Cattaraugus County; Holland …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352DiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… A Buffalo City School District technician pleaded guilty today … Thomas P. DiNapoli’s office. Noe Rodriguez, 38, of Buffalo, was arrested and pleaded guilty to scheming to defraud in the first degree, an E felony, and paid $18,229 in restitution, according to an …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslyTown of Norwich – Justice Court (S9-14-3)
… areas in the Court software, such as an inadequate audit trail and insufficient automated controls. … Town of Norwich …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Beacon City School District – Claims Auditing (2016M-20)
Beacon City School District Claims Auditing 2016M20
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Village of Ilion – Information Technology (2015M-34)
… incidents in 2014 initiated by falsified email messages with a malware attachment that, when opened by employees, … Adopt a breach notification policy or local law consistent with the requirements of State Technology Law. Implement …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Jamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… District (District) claims were adequately supported, for appropriate purposes and approved prior to payment. Key … approximately $5 . 5 million and found that they were for appropriate District purposes and audited prior to … of claims initiated by him totaling more than $48,000 for the IT Department was not independent. The Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… 2021 filed and the 2023 budget prepared by an accounting firm. Transparency was impaired because the Town’s AFRs were … with appropriate real property tax levies that ensure equity among tax bases. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… and its accountability over the water and sewer funds for the period June 1, 2012 through May 31, 2014. Background … elected Mayor and Village Board. Budgeted appropriations for the 2014-15 fiscal year for all operating funds total approximately $3.7 million. Key …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityTown of Danby – Claims Processing and Procurement (2022M-127)
… is diminished. Officials did not solicit bids for five commodities totaling $197,266 or obtain the minimum required …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… Hopewell and Seneca in Ontario County and the Towns of Benton, Italy, Jerusalem, Middlesex and Potter in Yates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… transportation and information technology (IT) operations for the period July 1, 2013 through June 24, 2015. Background … Board of Education. Budgeted general fund appropriations for the 2014-15 fiscal year were approximately $42.5 million. … and policies and procedures have not been established for computer security, disaster recovery, data backups and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementEast Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… management for the period July 1, 2012 through November 24, 2015 and examine the District’s calculation of separation … July 1, 2013 through November 24, 2015. Background The East Rochester Union Free School District is located in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andIthaca City School District – Transportation State Aid and Information Technology (2017M-63)
Ithaca City School District Transportation State Aid and Information Technology 2017M63
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationDiNapoli: Local Sales Tax Collections Near Flat in January Compared to Last Year
… Local sales tax collections in New York state increased by 0.3% in January compared to the same month in 2023, according to data released today by State Comptroller Thomas P. DiNapoli. Overall, local … distributions made to counties and tax-imposing cities by the state Department of Taxation and Finance, and the …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-tax-collections-near-flat-january-compared-last-yearCity of Salamanca – Employee Benefits (2023M-96)
… City employees for accuracy and legitimacy, and consult with the City attorney to seek recovery of these funds, as appropriate. City officials agreed with our findings and indicated they would initiate …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96DiNapoli: Local Sales Tax Collections Increased by 4% in August
… $760 million, an increase of 1.2%, or $9.1 million. County and city collections in the rest of the state totaled … and Finance, and the amounts are based on estimates of what each municipality is due. In the third month of each calendar year quarter, …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-local-sales-tax-collections-increased-4-augustCampbell-Savona Central School District -- Budget Review (B2-14-11)
… planned will not ensure that the District is in compliance with statutory limits. The District’s tentative budget complies with the property tax levy limit. Key Recommendations Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Review of Credit Card Expenses at Finger Lakes DDSO
… select Procurement Card transactions incurred by Finger Lakes Developmental Disabilities Service Office (DDSO) to Finger Lakes Home Supply from December 18, 2012 through June 4, …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoTown of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… checks. Properly sign checks; instead, a rubber signature stamp was used, which is not permitted. Review the canceled … Key Recommendations Stop the practice of using a signature stamp for the Supervisor’s signature, and have Town checks …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… funds from the Company’s insurance provider and consult with legal counsel regarding other available remedies. Ensure … public accountant, as required. Company officials agreed with our findings and indicated they initiated corrective …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59