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Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … the contract. Department of Environmental Conservation (DEC): Collection and Use of Oil Spill Funds (2014-S-59) DEC …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Franklin , Fulton Public Library , City of Hornell , Lima … The board did not adopt IT policies and procedures to address acceptable computer use, individual access rights, …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… , City of New Rochelle , Village of Port Dickinson and the Town of Schuyler . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… Contract Procurement and Oversight (2020-N-8) A not-for-profit corporation affiliated with DOE – New York City … Manual (2021-S-21) Empowering Minds is an SED-approved, for-profit special education provider located in Holbrook … with disabilities who are between 3 and 4 years of age. For the fiscal year ended June 30, 2015, auditors identified …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… – Financial Activities (Saratoga County) The treasurer did not maintain adequate accounting records to report the summer … program's financial activity. The treasurer also did not prepare and provide monthly trial balances, … to the commission board. Additionally, the board did not establish pay rates for program employees. Cayuga County …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… Village of Liberty , Mount Vernon IDA , Town of Villenova and the Westmere Fire District . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-2New Hyde Park Fire District - Payroll (2018M-165)
… Findings Direct supervisors did not review or approve 244 of 309 timecards (79 percent) totaling $171,092. The Secretary did not document the reasons for adjustments of 151 of 158 payroll hours (96 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/26/new-hyde-park-fire-district-payroll-2018m-165Finn Academy: An Elmira Charter School - Information Technology (2018M-141)
… officials did not provide IT security awareness training to employees. The Board did not develop a disaster recovery … IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt written IT policies … Provide periodic IT security awareness training to personnel who use IT resources, including the importance …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/11/02/finn-academy-elmira-charter-school-information-technology-2018m-141Village of Corfu - Sewer Operations (2018M-133)
… budgets that were not reasonably estimated, resulting in operating deficits. The Board did not develop and adopt … the Board did not annually audit the Clerk- Treasurer’s financial records, it did not identify errors or … they planned to initiate corrective action. … Village of Corfu Sewer Operations 2018M133 …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-corfu-sewer-operations-2018m-133Town of Freetown - Records and Reports (2018M-213)
… [read complete report - pdf] Audit Objective Determine whether the Supervisors maintained complete, accurate and up-to-date accounting records and reports to allow the Board to properly manage the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-freetown-records-and-reports-2018m-213Town of Westford - Financial Operations Oversight (2018M-196)
Determine whether the Supervisor and the Board provided adequate oversight of financial operations
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-westford-financial-operations-oversight-2018m-196Belleville-Henderson Central School District - Information Technology (2019M-128)
… District officials ensured employees’ personal, private, and sensitive information (PPSI) was adequately protected from unauthorized access, use and loss. Key Findings District officials did not provide IT … did not develop procedures for managing, limiting and monitoring user accounts and permissions and securing …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/belleville-henderson-central-school-district-information-technology-2019mTown of Gaines – Town Clerk/Tax Collector (2021M-172)
… to take corrective action. Appendix B includes our comment on an issue raised in the Town’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172Town of North Elba – Cash Collections (2020M-49)
… [read complete report - pdf] Audit Objective Determine whether Town Clerk … golf course collections. The Park Manager did not ensure employees remitted collections at the end of activities. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/06/18/town-north-elba-cash-collections-2020m-49Truxton Academy Charter School – Tuition Billing and Collections (2025M-8)
… report – pdf] Audit Objective Determine whether Truxton Academy Charter School (School) officials accurately billed and collected … occurred because School officials did not follow New York State Education Department (NYSED) guidance for …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)
… and reported and that District moneys are safeguarded for the period January 1, 2012 through November 27, 2013. … The District’s general fund budget totaled $46,100 for the 2013 fiscal year. Key Findings The Board generally … and files the delinquent annual financial reports for 2010, 2011 and 2012 with OSC. Direct the Treasurer to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Town of Burke – Fiscal Oversight (2016M-277)
… audit of the records and reports of any Town officers or employees who received or disbursed money on the Town’s … the financial records and reports of all Town officers and employees who receive or disburse money on behalf of the Town …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277Middle Island Fire District – Budgeting Practices (2013M-93)
… of Audit The purpose of our audit was to examine the District’s budgeting practices for the period January 1, 2011, to November 30, 2012. … the statutory limit by as much as $21,500 in 2010, 2012, and 2013. The Board did not receive complete and accurate …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93County of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… Purpose of Audit The purpose of our audit was to examine the Agency’s operations to determine if the Board monitored approved projects for the … with authorized agreements. Ensure that project owners submit required forms as per the Agency’s UTEP and ensure …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectLimestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… was properly recorded and reported and that Company money was safeguarded for the period January 1, 2013 through … did not maintain accurate records to show how much money was collected from the 2013 Dice Run, or the total net …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014m