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State Comptroller DiNapoli Releases Municipal Audits
… did not audit claims before payment to ensure they were for appropriate village purposes, accurate, and adequately … by the board. In addition, one vendor was overpaid $36,905 for snow plowing services due to the vendor’s use of the … customer accounts with unpaid balances totaling $14,458 for water bills from the September 2022 and March 2023 …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-auditsOpen Book New York
… of State and Local Government Financial Records As the State's Chief Financial Officer, Comptroller DiNapoli believes New Yorkers deserve to know how their tax dollars are spent. … as well as positive developments. View Dashboards NY Full-Time Equivalent Employees Dashboard QUARTERLY WORKFORCE …
https://www.osc.ny.gov/open-book-new-yorkConferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… 5 authorizes local governments and school districts to pay for the actual and necessary expenses of travel, meals, … defined as a convention, conference, or school conducted for the betterment of any local government or school … A conference also includes any convention or conference of firefighters or officers, if believed to be of benefit to any …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesDiNapoli: School District Budget Voter Participation More Than Tripled During COVID-19 Lockdown
… more than tripled to 1.6 million votes cast amid the COVID-19 lockdown for the 2020-21 school budget year, after … Data Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-school-district-budget-voter-participation-more-tripled-during-covid-19-lockdownControls Over Equipment
… by the New York City Health and Hospitals Corporation Act of 1969. H+H, the largest public health care system in the … or more must be tagged and the tag number recorded in FAM. When equipment is disposed of, information pertaining to that … accurately record information in FAM and made errors when tagging items. We located 263 of the 338 sampled items …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/controls-over-equipmentElevator Safety
… condition that requires an elevator to be taken out of service (cease use) until the problem is repaired. Inspectors … an elevator emergency telephone not working, an expired fire extinguisher in the elevator machine room, and missing … and for identifying elevators that need to be taken out of service. Mandate that non-DOB inspectors comply with DOB …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/elevator-safetyOpinion 94-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (need for referendum) REFERENDUM -- Permissive (need for when town purchases real property and constructs town hall) …
https://www.osc.ny.gov/legal-opinions/opinion-94-24State Comptroller DiNapoli Releases Municipal & School Audits
… assets with a combined cost of $79,383 were not recorded on the district’s inventory list. Town of Seneca Falls – Cash …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-auditsOrange County – Motor Vehicle Oversight (2015M-314)
… to take when vehicles are no longer suitable for County business. Key Recommendations Ensure that all vehicles are …
https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314Baldwin Union Free School District – Non-instructional Overtime (2017M-128)
… Purpose of Audit The purpose of our audit was to examine the District’s overtime for … were preapproved, adequately recorded and incurred only when necessary. There was no documented preapproval for any …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128Clarence Fire District – Purchasing (2016M-297)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing … The Clarence Fire District is a district corporation of the State, distinct and separate from the Town of … use of competitive methods, such as using an RFP process, when procuring professional services. Ensure that all …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297DiNapoli Releases Analysis of State Financial Plan, Warns of Federal Risks
… New York state is facing signs of increasing fiscal challenges, including lower revenue … DiNapoli. "The state's fiscal outlook is clouded because of uncertainty in Washington, falling revenues, and fiscal practices that obscure the level of spending," DiNapoli said. "If revenues continue to fall …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-analysis-state-financial-plan-warns-federal-risksVillage of Granville - Financial Condition of the Sewer Fund (2018M-49)
… resulting in operating deficits and a deficit fund balance of $36,539 as of May 31, 2017. The general, water and sewer fund all … deficit. Adopt a fund balance policy to govern the level of fund balance to be maintained in each of the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49Security and Effectiveness of Division of Criminal Justice Services’ Core Systems
… Purpose To determine whether the Division of Criminal Justice Services’ (Division) selected core … and available to continue processing in the event of a disaster or mishap that disables normal processing. This … October 22, 2014. Background The New York State Office of Information Technology Services (ITS) was established in …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systemsCity of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… due to the use of shared usernames and passwords at the window terminals as well as the ability to overwrite …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
… of our audit was to review internal controls over the Justice Court’s financial operations for the period June 1, 2013 … of Court financial operations and did not perform an annual audit of the Court. The Justices did not ensure that …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… to ensure that all collections were accurately accounted for and to promptly identify discrepancies. The Justices also …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149Enforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations made in our initial audit report, Enforcement of Article 19-A of the Vehicle and Traffic Law ( 2018-S-7 ). …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/enforcement-article-19-vehicle-and-traffic-law-followTown of Boonville – Claims Auditing and Conflict of Interest (2014M-373)
… Purpose of Audit The purpose of our audit was to review the claims audit process and to determine if there were any conflicts of interest for the period January 1, 2013 through June 30, …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
… Approve or authorize anyone to approve billing adjustments for water and sewer bills nor require adjustments to be …
https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50